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![CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification] CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116455-cbic-notifies-sea-cargo-manifest-transshipment-fifth-amendment-regulations-extends-compliance-date-31-march-2026-taxscan.webp)
CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified the Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, 2025 vide...
![Unauthenticated Excel Sheets and Emails Sent by Lenders deemed Dumb Documents for interest Addition: ITAT quashes order [Read Order] Unauthenticated Excel Sheets and Emails Sent by Lenders deemed Dumb Documents for interest Addition: ITAT quashes order [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116429-unauthenticated-excel-sheets-emails-sent-lenders-deemed-dumb-documents-interest-addition-itat-quashes-order-taxscan.webp)
Unauthenticated Excel Sheets and Emails Sent by Lenders deemed "Dumb Documents" for interest Addition: ITAT quashes order [Read Order]
The tribunal ruled that unauthenticated material did not constitute an admission by the assessee, particularly when authored by third parties and not confronted to the taxpayer during proceedings.


![Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification] Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116464-amendment-rules-2025-removes-annual-dir-3-kyc-taxscan.webp)
![GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order] GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116446-gst-itc-utilisation-up-to-90-is-not-a-bar-to-refund-delhi-hc-directs-dept-to-pay-refund-of-rs-2516760-with-interest-taxscan.webp)

![PNB Seeks Insolvency Resolution Against Rice Mills Over ₹74.35 Crore Outstanding Debt: NCLT Considers Section 7 Plea [Read Order] PNB Seeks Insolvency Resolution Against Rice Mills Over ₹74.35 Crore Outstanding Debt: NCLT Considers Section 7 Plea [Read Order]](/images/placeholder.jpg)


![GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order] GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116446-gst-itc-utilisation-up-to-90-is-not-a-bar-to-refund-delhi-hc-directs-dept-to-pay-refund-of-rs-2516760-with-interest-taxscan.webp)
![Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order] Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116298-post-decisional-hearing-cure-lack-proper-hearing-calcutta-hc-quashes-gst-taxscan.webp)
![Validity of GST Notifications Extending Adjudication Timelines Pending before SC: Delhi HC allows to file Appeal by Jan 31, 2026 [Read Order] Validity of GST Notifications Extending Adjudication Timelines Pending before SC: Delhi HC allows to file Appeal by Jan 31, 2026 [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116271-delhi-hc-allows-to-file-appeal-taxscan.webp)

![Delhi HC Flags Incongruity in Provisional Release Provisions under GST, Refers Issue to GST Council to Decide Policy [Read Order] Delhi HC Flags Incongruity in Provisional Release Provisions under GST, Refers Issue to GST Council to Decide Policy [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116106-delhi-hc-flags-incongruity-provisional-release-provisions-under-gst-refers-issue-gst-council-decide-policy-taxscan.webp)
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [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)
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [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)
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [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)
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [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)
![Accident Surcharge Not Insurance Service: CESTAT Sets aside Rs 2.2 Crore Service Tax Demand on Rajasthan SRTC [Read Order] Accident Surcharge Not Insurance Service: CESTAT Sets aside Rs 2.2 Crore Service Tax Demand on Rajasthan SRTC [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116412-accident-surcharge-not-insurance-service-taxscan.webp)

Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] 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)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath
![CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification] CBIC Notifies Sea Cargo Manifest and Transshipment (Fifth Amendment) Regulations, Extends compliance Date to 31 March 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116455-cbic-notifies-sea-cargo-manifest-transshipment-fifth-amendment-regulations-extends-compliance-date-31-march-2026-taxscan.webp)
![Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification] Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116464-amendment-rules-2025-removes-annual-dir-3-kyc-taxscan.webp)


![No Documentary Proof of Hearing Notice Dispatch Alone Doesn’t Mean Natural Justice Violated: Delhi HC in GST Fake ITC Case [Read Order] No Documentary Proof of Hearing Notice Dispatch Alone Doesn’t Mean Natural Justice Violated: Delhi HC in GST Fake ITC Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116263-no-documentary-proof-hearing-notice-dispatch-alone-doesnt-mean-natural-justice.webp)



