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![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIX]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114268-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xix-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIX]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIX]
The Chhattisgarh High Court (HC) disposed of an income tax appeal filed by the Department against M/s Sanjay Agrawal, after the appellant cited a...
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVIII]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114292-annual-tax-digest-2025-supreme-court-high-court-cases-part-xviii-taxscan.jfif "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVIII]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVII]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114282-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xvii-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVII]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVI]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114258-annual-tax-digest-corporate-law-digest-2025-high-court-annual-tax-corporate-law-digest-2025-complete-high-court-cases-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVI]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114581-annual-income-tax-case-digest-itat-decisions-2025-part-xv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]")
![GST Dept Recovers Over 20% of Disputed Tax During Pendency of Rectification Application: Calcutta HC Stays Recovery [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/750x450_2114949-bogusness-of-gst-bill-gst-bill-know-and-report-understand-taxscan.webp "GST Dept Recovers Over 20% of Disputed Tax During Pendency of Rectification Application: Calcutta HC Stays Recovery [Read Order]")
![Air Purifiers Qualify as Medical Devices: Delhi HC Seeks GST Council Review of 18% GST Amid Pollution Crisis [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114831-delhi-hc-seeks-gst-council-review-gst-amid-pollution-crisis-taxscan.webp "Air Purifiers Qualify as Medical Devices: Delhi HC Seeks GST Council Review of 18% GST Amid Pollution Crisis [Read Order]")
![Illness of Firms Partner is Sufficient Cause for Condonation of Delay: Calcutta HC Quashes GST Appellate Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114769-illness-firm-partner-sufficient-cause-condonation-delay-calcutta-hc-quashes-gst-appellate-order-taxscan.webp "Illness of Firms Partner is Sufficient Cause for Condonation of Delay: Calcutta HC Quashes GST Appellate Order [Read Order]")
![Why CA Cannot issue GST Clearance Certificate in Service Tenders: Insights from Bombay HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114491-gst-clearance-certificate-service-tenders-bombay-hc-taxscan.webp "Why CA Cannot issue GST Clearance Certificate in Service Tenders: Insights from Bombay HC Order [Read Order]")
![Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/750x450_2114994-madras-hc-income-tax-reassessment-against-cognizant-depreciation-computer-software-ay-2002-03-taxscan.webp "Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [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]")
![Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/750x450_2115015-textile-job-work-per-kg-output-basis-manpower-supply-cestat-quashes-service-tax-demands-taxscan.webp "Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [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.
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIX]](https://images.taxscan.in/h-upload/2025/12/23/750x450_2114268-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xix-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIX]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVIII]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114292-annual-tax-digest-2025-supreme-court-high-court-cases-part-xviii-taxscan.jfif "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVIII]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVII]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114282-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xvii-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVII]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVI]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114258-annual-tax-digest-corporate-law-digest-2025-high-court-annual-tax-corporate-law-digest-2025-complete-high-court-cases-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVI]")
![SEBI Simplifies Basic Services Demat Accounts, Relaxes Eligibility Norms and Reduces Compliance Burden [Read Circular]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114981-sebi-mandates-hal-f-yearly-transparency-taxscan.webp "SEBI Simplifies Basic Services Demat Accounts, Relaxes Eligibility Norms and Reduces Compliance Burden [Read Circular]")
