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.
![Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Penalty-leviable-when-Person-chargeable-to-Tax-Tax-Penalty-leviable-when-Person-chargeable-to-Tax-fails-to-Deposit-Tax-GST-Act-taxscan.jpg "Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]")
Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]
The Kerala High Court observed that the penalty leviable when person chargeable to tax fails to deposit tax collected by him within 30 days from due...
![No Requirement of Attachment of Bank Account on Deposit of Pre-Deposit, and after Numbering of Service Tax Appeals: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Requirement-of-Attachment-of-Bank-Account-on-Deposit-of-Pre-Deposit-Numbering-of-Service-Tax-Appeals-Kerala-HC-TAXSCAN.jpg "No Requirement of Attachment of Bank Account on Deposit of Pre-Deposit, and after Numbering of Service Tax Appeals: Kerala HC [Read Order]")
![Failure to Provisionally release Vehicle kept in Police Station premise u/s 110A of Customs Act: Kerala HC directs Customs Officers to release Vehicle [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-Provisionally-release-Vehicle-Failure-to-Provisionally-release-Vehicle-Failure-to-Provisionally-release-Vehicle-kept-in-Police-Station-Customs-Act-Kerala-HC-taxscan.jpg "Failure to Provisionally release Vehicle kept in Police Station premise u/s 110A of Customs Act: Kerala HC directs Customs Officers to release Vehicle [Read Order]")
![Question of Limitation to be Computed from Date on which Date Rectification Order was passed: Kerala HC directs to file Appeal u/s 107 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Question-of-Limitation-Computed-Date-on-which-Date-Rectification-Order-Kerala-HC-directs-file-Appeal-GST-Act-TAXSCAN.jpg "Question of Limitation to be Computed from Date on which Date Rectification Order was passed: Kerala HC directs to file Appeal u/s 107 of GST Act [Read Order]")
![No penalty or interest leviable on filing income tax return on time: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-penalty-interest-leviable-filing-income-tax-return-on-time-Kerala-HC-taxscan.jpg "No penalty or interest leviable on filing income tax return on time: Kerala HC [Read Order]")
Issuance of Demand Notice without considering Application to Condone Delay of 24 days in filing Appeal against Assessment Order under Income Tax Act: Kerala HC directs to consider delay application
The Kerala High Court directed to consider delay application in the matter of issuance of demand notice without considering application to condone delay of 24 days in filing appeal against assessment...
Challenge to notice u/s 154 of Income Tax Act is Maintainable under Article 226 of Constitution of India: Gujarat HC grants Relief to Mastek Limited [Read Order]
The Gujarat High Court grants relief to Mastek Limited, and observed that challenge to notice under Section 154 of the Income Tax Act, 1961 is maintainable under Article 226 of the Constitution of...
![Challenge to notice u/s 154 of Income Tax Act is Maintainable under Article 226 of Constitution of India: Gujarat HC grants Relief to Mastek Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/notice-Income-Tax-Act-Income-Tax-Constitution-of-India-Gujarat-HC-taxscan.jpg "Challenge to notice u/s 154 of Income Tax Act is Maintainable under Article 226 of Constitution of India: Gujarat HC grants Relief to Mastek Limited [Read Order]")
Delhi HC upholds Deletion of Disallowance on Expenses Incurred during Pre-Operative Stage [Read Order]
The Delhi High Court upheld the deletion of disallowance on expenses incurred during pre-operative stage. The appellant/revenue, via the instant appeal, seeks to assail the order dated 10.06.2019...
Burden on assessee to Prove Genuineness of Transaction Beyond Doubt for Claiming ITC under UPGST: Allahabad HC [Read Order]
In a significant ruling the Allahabad High Court ruled that the burden is on the assessee to prove genuineness of transaction beyond doubt for claiming input tax credit (ITC) under the Uttar Pradesh...
![Burden on assessee to Prove Genuineness of Transaction Beyond Doubt for Claiming ITC under UPGST: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Burden-on-assessee-to-Prove-Genuineness-of-Transaction-ITC-UPGST-Allahabad-HC-Genuineness-of-Transaction-taxscan.jpg "Burden on assessee to Prove Genuineness of Transaction Beyond Doubt for Claiming ITC under UPGST: Allahabad HC [Read Order]")
Supreme Court strikes down Retrospective Application to Amendment on Telangana VAT Act on Initiation of GST Regime [Read Judgement]
The Supreme Court of India struck down the retrospective application to amendment on Telangana (Value Added Tax) VAT Act on initiation of GST Regime. The VAT amendment was through an Ordinance,...
![Supreme Court strikes down Retrospective Application to Amendment on Telangana VAT Act on Initiation of GST Regime [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/10/Supreme-Court-strikes-down-Retrospective-Amendment-on-Telangana-VAT-Act-GST-TAXSCAN.jpg "Supreme Court strikes down Retrospective Application to Amendment on Telangana VAT Act on Initiation of GST Regime [Read Judgement]")
Maintenance of Separate Bank Accounts for Projects by Bhartiya Urban Ltd: CCI quashes Profiteering charges [Read Order]
The Competition Commission of India (CCI) quashed profiteering charges on the ground of maintenance of separate bank accounts for projects by Bhartiya Urban Pvt Ltd. A Report was received from the...
