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Important Income Tax Update: CBDT releases Offline ITR utilities for AY 2025-26
The Central Board of Direct Taxes ( CBDT ) has released the offline Income Tax Return ( ITR ) utilities for the Assessment Year ( AY ) 2025-26. The...
![COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115294-covid-restriction-health-issues-sufficient-condone-five-year-delay-itr-nri-citizen-delhi-hc-taxscan.webp "COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]")
![No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115289-no-s68-addition-sale-inherited-jewellery-backed-valuation-report-itat-taxscan.webp "No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]")
![Reassessment beyond Three Years Invalid as Escaped Income Below ₹50 Lakh Threshold: ITAT quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115273-reassessment-invalid-income-below-threshold-itat-quashes-order-taxscan.webp "Reassessment beyond Three Years Invalid as Escaped Income Below ₹50 Lakh Threshold: ITAT quashes Order [Read Order]")
![GST SCN and Demand Order Issued When ‘Additional Notices’ Tab Not Clearly Visible on Portal: Delhi HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115287-gst-scn-delhi-hc-taxscan.jfif "GST SCN and Demand Order Issued When ‘Additional Notices’ Tab Not Clearly Visible on Portal: Delhi HC Remands Matter [Read Order]")
![Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115246-illness-working-partner-sufficient-ground-condone-delay-gst-appeal-calcutta-hc-sets-aside-appellate-order-taxscan.webp "Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]")
![Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115224-gst-notice-how-courts-respond-when-you-miss-a-gst-notice-taxscan.webp "Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]")
![GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115221-gst-itc-cannot-be-denied-to-recipient-once-supplier-pays-tax-with-interest-himachal-pradesh-hc-orders-re-adjudication-taxscan.webp "GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]")
![Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115206-2107642-expedite-inquiry-decision-allahabad-hc-challenge-suspension-tax-officer-taxscan.webp "Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]")
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/750x450_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]")
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]")
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
![Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/750x450_2112278-date-default-not-mandatory-invoice-based-demand-notice-nclat-sets-aside-section-9-rejection-taxscan.webp "Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]")
Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]
The Tribunal ruled that Form-4 demand notices need not mention a specific date of default when invoices reflect the default, and limitation applies from the last transaction in continuous dealings. Thus, setting aside Section 9 of the IBC.
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]
The Tribunal ruled that Form-4 demand notices need not mention a specific date of default when invoices reflect the default, and limitation applies from the last transaction in continuous dealings. Thus, setting aside Section 9 of the IBC.
![COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115294-covid-restriction-health-issues-sufficient-condone-five-year-delay-itr-nri-citizen-delhi-hc-taxscan.webp "COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]")
![Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115234-centre-extends-anti-dumping-duty-pet-resin-imports-from-china-pr-taxscan.webp "Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]")
