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.
![Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Blocking-Electronic-Credit-Electronic-Credit-Blocking-Electronic-Credit-Ledger-Electronic-Credit-Ledger-Opportunity-taxscan.jpg "Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]")
Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]
The Kerala High Court directed re-adjudication in the matter of blocking electronic credit ledger without granting the opportunity of hearing. ...
![Allegation of uploading of Non-Signed Assessment Order in GST Portal: Kerala HC dismisses Writ Petition on Availability of Digitally Signed copy [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Allegation-Assessment-Order-Non-Signed-Assessment-Order-Allegation-of-uploading-of-Non-Signed-Assessment-Order-GST-Portal-Kerala-HC-taxscan.jpg "Allegation of uploading of Non-Signed Assessment Order in GST Portal: Kerala HC dismisses Writ Petition on Availability of Digitally Signed copy [Read Order]")
![Assessment of Income by NFAC without considering Deposited Amount: Kerala HC directs Income Tax Dept to dispose Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-of-Income-by-NFAC-without-considering-Deposited-Amount-Kerala-HC-directs-Income-Tax-Dept-to-dispose-Appeal-TAXSCAN.jpg "Assessment of Income by NFAC without considering Deposited Amount: Kerala HC directs Income Tax Dept to dispose Appeal [Read Order]")
![Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Filing-ITC-Refund-ITC-ITC-Refund-Refund-CGST-Act-Delhi-HC-taxscan.jpg "Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]")
![Relief to Rolls Royce: Delhi HC quashes Form 3 issued under DTVSV Act to Re-calculate on basis of Counter Affidavit filed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Rolls-Royce-Delhi-HC-DTVSV-Act-taxscan-1.jpg "Relief to Rolls Royce: Delhi HC quashes Form 3 issued under DTVSV Act to Re-calculate on basis of Counter Affidavit filed [Read Order]")
Obtaining Interim Order on Income Tax Proceedings through suppressions of material facts amount to Contempt of Court: Calcutta HC directs to pay 1.5 lakhs to WB Legal Services Authority [Read Order]
The Calcutta High Court directed to pay 1.5 lakhs to West Bengal (WB) Legal Services Authority and observed that suppression of material facts during income tax proceeding in obtaining interim order...
![Obtaining Interim Order on Income Tax Proceedings through suppressions of material facts amount to Contempt of Court: Calcutta HC directs to pay 1.5 lakhs to WB Legal Services Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Obtaining-Interim-Order-Interim-Order-Income-Tax-Proceedings-Income-Tax-suppressions-Calcutta-High-Court-taxscan.jpg "Obtaining Interim Order on Income Tax Proceedings through suppressions of material facts amount to Contempt of Court: Calcutta HC directs to pay 1.5 lakhs to WB Legal Services Authority [Read Order]")
Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that the sale of customized software on CD as part of the Distributed...
![Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Sale-Sale-of-Customized-Software-CD-DCS-service-CESTAT-taxscan.jpeg "Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]")
Availment of Fictitious Loan of Rs 40 lakhs: Delhi HC directs AO to furnish Relevant Material to Support Allegation [Read Order]
The Delhi High Court directed the Assessing Officer (AO) to furnish relevant material to support allegation in the matter of the availment of fictitious loan of Rs 40 lakhs. The principal...
![Availment of Fictitious Loan of Rs 40 lakhs: Delhi HC directs AO to furnish Relevant Material to Support Allegation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Availment-Delhi-HC-Delhi-HC-directs-AO-to-furnish-Relevant-Material-to-Support-Allegation-taxscan.jpg "Availment of Fictitious Loan of Rs 40 lakhs: Delhi HC directs AO to furnish Relevant Material to Support Allegation [Read Order]")
2 days time to file Response to Income Tax Notice: Delhi HC quashes Notice u/s 148A(d) of Income Tax Act [Read Order]
The Delhi High Court quashed notice issued under Section 148A(d) of the Income Tax Act, 1961 as there was only 2 days time to file response to the income tax notice. The record showed that the...
![2 days time to file Response to Income Tax Notice: Delhi HC quashes Notice u/s 148A(d) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Response-Income-Tax-Notice-Delhi-HC-time-to-file-Response-to-Income-Tax-Notice-taxscan.jpg "2 days time to file Response to Income Tax Notice: Delhi HC quashes Notice u/s 148A(d) of Income Tax Act [Read Order]")
Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]
The Allahabad High Court ruled that the consignee is deemed owner if the invoice or any other specified document is accompanying the goods. The petitioner, Western Carrier India Ltd, was aggrieved...
![Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Consignee-Consignee-is-Deemed-Owner-Consignee-is-Deemed-Owner-if-Invoice-Consignee-is-Deemed-Owner-if-Invoice-or-other-Specified-Document-taxscan-1.jpg "Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]")
Managing Director or Joint Director of Company taking Personal Responsibility to Discharge Debt is Solely Liable as Drawer of Cheque: Calcutta HC [Read Order]
The Calcutta High Court recently observed that Managing Director or Joint Director of company taking personal responsibility to discharge debt is solely liable as the drawer of cheque. The case of...
Additional Tax Liability on Subsisting Government Contracts in Pre or Post GST Regime without Updating SOR: Calcutta HC directs Additional Chief Secretary, Finance Dept to decide Matter [Read Order]
The Calcutta High Court directed the Additional Chief Secretary, Finance Department to decide in the matter of additional tax liability on subsisting Government contracts in pre or post GST regime...
![Additional Tax Liability on Subsisting Government Contracts in Pre or Post GST Regime without Updating SOR: Calcutta HC directs Additional Chief Secretary, Finance Dept to decide Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Additional-Tax-Liability-Tax-Liability-Government-Contracts-Post-GST-Regime-Bombay-High-Court-taxscan.jpeg "Additional Tax Liability on Subsisting Government Contracts in Pre or Post GST Regime without Updating SOR: Calcutta HC directs Additional Chief Secretary, Finance Dept to decide Matter [Read Order]")