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![Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115109-taxpayer-source-source-creditor-identity-established-patna-hc-s-68-itat-order-taxscan.jfif "Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]")
Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]
The Patna High Court, in its ruling has held that once an assessee establishes the identity of the creditor and the banking trail, the Revenue ...
![Creditworthiness of Creditor cannot be Denied merely due to Non-Filing of ITR: Patna HC deletes Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115112-creditworthiness-creditor-non-filing-itr-patna-hc-addition-us-68-taxscan.webp "Creditworthiness of Creditor cannot be Denied merely due to Non-Filing of ITR: Patna HC deletes Addition u/s 68 [Read Order]")
![Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115105-liquidated-damages-for-breach-of-contract-not-taxable-under-gst-karnataka-hc-orders-refund-of-rs-5-crore-paid-under-protest-taxscan.webp "Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]")
![GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115080-gstat-rules-2025-cbic-amends-recruitment-norms-for-group-c-employees-taxscan.webp "GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]")
![GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115039-gst-officers-must-bnss-procedures-during-arrest-under-gst-act-taxscan.webp "GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]")
![Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/750x450_2115105-liquidated-damages-for-breach-of-contract-not-taxable-under-gst-karnataka-hc-orders-refund-of-rs-5-crore-paid-under-protest-taxscan.webp "Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]")
![GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115039-gst-officers-must-bnss-procedures-during-arrest-under-gst-act-taxscan.webp "GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]")
![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/2025/12/26/500x300_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]")
![Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/750x450_2115109-taxpayer-source-source-creditor-identity-established-patna-hc-s-68-itat-order-taxscan.jfif "Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]")
Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]
This Court viewed that the Tribunal applied an incorrect legal approach in reassessing the evidence and in effectively placing an enhanced burden upon the appellant beyond what is contemplated under Section 68 of the Act.
![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]")
![Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/750x450_2115033-recovery-notice-falls-for-want-non-obstante-clause-cestat-rules-taxscan.webp "Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [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.
![GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]](https://images.taxscan.in/h-upload/2025/12/26/750x450_2115080-gstat-rules-2025-cbic-amends-recruitment-norms-for-group-c-employees-taxscan.webp "GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]")
![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 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]")
