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![Annual Tax Digest 2025: High Court Cases [Part XXV] - taxscan](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114615-annual-tax-digest-2025-high-court-cases-part-xxv-taxscan.webp "Annual Tax Digest 2025: High Court Cases [Part XXV] - taxscan")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXV]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Grounds for GST Cancellation...
![Annual Tax Digest 2025 High Court Cases [Part XXIV] - taxscan](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114606-annual-tax-digest-2025-high-court-cases-part-xxiv.webp "Annual Tax Digest 2025 High Court Cases [Part XXIV] - taxscan")
![GST Authorities cannot Continue Bank Attachment after Statutory Pre-Deposit: Calcutta HC allows Appeal Before GSTAT once Functional [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/750x450_2115440-gst-authorities-bank-attachment-statutory-pre-deposit-calcutta-hc-appeal-gstat-taxscan.webp "GST Authorities cannot Continue Bank Attachment after Statutory Pre-Deposit: Calcutta HC allows Appeal Before GSTAT once Functional [Read Order]")
![High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115335-high-bouquet-spirit-taxable-gvat-act-gst-applicable-bombay-hc-taxscan.webp "High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [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/2025/12/27/500x300_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]")
Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes reassessment order [Read Order]
The tribunal highlighted that the specified authority for according approval for reassessment changes depending on the time limit prescribed in Section 151 of the Act, and failure to obtain approval from the correct authority renders the proceedings bad in law.
![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]")
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
![Annual Tax Digest 2025: High Court Cases [Part XXV] - taxscan](https://images.taxscan.in/h-upload/2025/12/24/750x450_2114615-annual-tax-digest-2025-high-court-cases-part-xxv-taxscan.webp "Annual Tax Digest 2025: High Court Cases [Part XXV] - taxscan")
![Annual Tax Digest 2025 High Court Cases [Part XXIV] - taxscan](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114606-annual-tax-digest-2025-high-court-cases-part-xxiv.webp "Annual Tax Digest 2025 High Court Cases [Part XXIV] - taxscan")
![Annual Tax Digest 2025: High Court Cases [Part XXIII] - taxscan](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114710-annual-tax-digest-2025-high-court-cases-part-xxiii-taxscan.jfif "Annual Tax Digest 2025: High Court Cases [Part XXIII] - taxscan")
