Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
Charge of Secured Creditor Precedes Over Charge on Dues of Sales Tax under SARFAESI Act: Gujarat HC [Read Order]
The Gujarat High Court observed that the charge of secured creditor precedes over charge on dues of sales tax under the Securitisation and...
![Relief to Suzuki Motorcycle: CESTAT rules Excess Amount collected from Customers not Additional Consideration to form Part of Assessable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Relief-to-Suzuki-Motorcycle-Suzuki-Motorcycle-CESTAT-Excess-Amount-Customers-taxscan.jpg "Relief to Suzuki Motorcycle: CESTAT rules Excess Amount collected from Customers not Additional Consideration to form Part of Assessable Value [Read Order]")
![LED lights, Fixtures and Control Panels are not Inputs for Purpose of Taxable Output Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/LED-lights-Fixtures-Control-Panels-Taxable-Output-Service-CESTAT-LED-lights-Fixtures-and-Control-Panels-are-not-Inputs-taxscan.webp "LED lights, Fixtures and Control Panels are not Inputs for Purpose of Taxable Output Service: CESTAT [Read Order]")
![Income Tax Addition on bad and doubtful debts: SC rules in favour of Gillette India [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/debts-Income-Tax-Addition-Income-Tax-SC-Gillette-India-SC-rules-in-favour-of-Gillette-India-taxscan.jpg "Income Tax Addition on bad and doubtful debts: SC rules in favour of Gillette India [Read Order]")
Hiring of Motor Vehicle or Cranes not Sale of Goods when Control is Retained by Contractor, VAT not Leviable: SC [Read Judgement]
The Supreme Court of India in a significant ruling observed that the hiring of motor vehicle or cranes is not 'Sale of Goods' when control over the equipment is retained by the contractor and hence...
![Hiring of Motor Vehicle or Cranes not Sale of Goods when Control is Retained by Contractor, VAT not Leviable: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/01/Motor-Vehicle-Hiring-of-Motor-Vehicle-hiring-of-cranes-Contractor-VAT-supreme-court-taxscan.jpg "Hiring of Motor Vehicle or Cranes not Sale of Goods when Control is Retained by Contractor, VAT not Leviable: SC [Read Judgement]")
Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that witness relied upon by the central excise authorities not acceptable evidence in absence of...
![Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Witness-Central-Excise-Authorities-Cross-Examination-CESTAT-taxscan.jpg "Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination: CESTAT [Read Order]")
GST: Penalty cannot be Imposed if there is no Intention to Evade Tax for Typographical Errors in E-Way Bill, says Allahabad HC [Read Order]
The Allahabad High Court observed that the penalty cannot be imposed under GST if there is no intention to evade GST for typographical errors in E-Way Bill. The case of the petitioner is that the...
![GST ITC Refund cannot be Rejected Merely on Non-Supply of Authenticated Document: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-GST-input-tax-credit-TAXSCAN.jpg "GST ITC Refund cannot be Rejected Merely on Non-Supply of Authenticated Document: Delhi HC [Read Order]")
Procuring orders for Supply of Garments for exports to Foreign Clients is intermediary services: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and observed that procuring orders for supply of garments for exports to foreign...
![Procuring orders for Supply of Garments for exports to Foreign Clients is intermediary services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Procuring-Supply-of-Garments-Exports-Foreign-Clients-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Procuring orders for Supply of Garments for exports to Foreign Clients is intermediary services: CESTAT quashes Service Tax Demand [Read Order]")