Begin typing your search above and press return to search.
Notice u/s 148 Invalid as Seized Material Not an 'Asset' or 'Books of Account': ITAT Quashes Reassessment [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings initiated under Section 147 read with Section...
![Gauhati HC Grants Bail to Businessman Accused of ₹3 Crore GST Credit Misuse After 15 Days in Judicial Custody [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/250x150_2099804-bail-taxscan.webp "Gauhati HC Grants Bail to Businessman Accused of ₹3 Crore GST Credit Misuse After 15 Days in Judicial Custody [Read Order]")
![Alleged Quality Issues Not a Pre-existing Dispute: NCLT Allows Section 9 Application, Admits Operational Debt of ₹1.44 Crore [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099540-alleged-quality-issues-pre-existing-dispute-nclt-operational-debt-taxscan.webp "Alleged Quality Issues Not a Pre-existing Dispute: NCLT Allows Section 9 Application, Admits Operational Debt of ₹1.44 Crore [Read Order]")
![Gauhati HC Grants Bail to Businessman Accused of ₹3 Crore GST Credit Misuse After 15 Days in Judicial Custody [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/750x450_2099804-bail-taxscan.webp "Gauhati HC Grants Bail to Businessman Accused of ₹3 Crore GST Credit Misuse After 15 Days in Judicial Custody [Read Order]")
![Person Accused Of Passing Fake ITC Worth Rs. 199.31 Crores: Gauhati HC grants Anticipatory Bail [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099757-person-passing-fake-itc-gauhati-hc-anticipatory-bail-taxscan.webp "Person Accused Of Passing Fake ITC Worth Rs. 199.31 Crores: Gauhati HC grants Anticipatory Bail [Read Order]")
![ONGC’s MGO Charges from GAIL for Gas Shortfall not Subject to GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099752-ongcs-mgo-gail-for-gas-shortfall-subject-to-gst-aar-taxscan.webp "ONGC’s MGO Charges from GAIL for Gas Shortfall not Subject to GST: AAR [Read Order]")
Notice u/s 148 Invalid as Seized Material Not an 'Asset' or 'Books of Account': ITAT Quashes Reassessment [Read Order]
Observing that the reassessment proceedings initiated beyond the normal time limit failed to satisfy the mandatory condition that the alleged escaped income represented an ‘asset’ or ‘entry in the books of account,’ the Tribunal held the notice as invalid and without jurisdiction.
![Service Tax Demand Cannot be Held as Bad in Law merely due to Payment made in Advance: CESTAT Remands Appeal for Redetermination [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/750x450_2098801-service-tax-demand-cestat-hyderabad-tascan.webp "Service Tax Demand Cannot be Held as Bad in Law merely due to Payment made in Advance: CESTAT Remands Appeal for Redetermination [Read Order]")
![Service Tax Not Leviable on Training Programs Conducted with University: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097464-cestat-new-delhi-service-tax-service-tax-not-leviable-taxscan.webp "Service Tax Not Leviable on Training Programs Conducted with University: CESTAT [Read Order]")
![Wrongly Paid Service Tax under SEZ Act: CESTAT Remands Claim for Fresh Examination and Directs Refund [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096919-cestat-hyderabad-service-tax-sez-act-taxscan.webp "Wrongly Paid Service Tax under SEZ Act: CESTAT Remands Claim for Fresh Examination and Directs Refund [Read Order]")
![Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096807-maruti-suzuki-taxscan.webp "Relief for Maruti Suzuki: CESTAT Rules Education Cess Payable on Net Service Tax after Deducting R&D Cess [Read Order]")
![Mismatch Between Income Tax and ST-3 Returns: CESTAT Upholds Service Tax Demand for Unexplained Discrepancy [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096796-cestat-bangalore-service-tax-demand-income-tax-taxscan.webp "Mismatch Between Income Tax and ST-3 Returns: CESTAT Upholds Service Tax Demand for Unexplained Discrepancy [Read Order]")
Discovery During Audit Alone Does Not Justify Extended Limitation u/s11A: CESTAT Sets Aside Cenvat Credit Demand and Penalty of Rs. 1.81 Crore [Read Order]
Since the appellant had filed all returns on time and there was no evidence of suppression or intent to evade duty, the demand and equal penalty of Rs. 1.81 crore were set aside
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
Navasree A.MDiscovery During Audit Alone Does Not Justify Extended Limitation u/s11A: CESTAT Sets Aside Cenvat Credit Demand and Penalty of Rs. 1.81 Crore [Read Order]
Since the appellant had filed all returns on time and there was no evidence of suppression or intent to evade duty, the demand and equal penalty of Rs. 1.81 crore were set aside
![Failure to Fulfil Export Obligations Under Advance Authorization: Delhi HC Quashes Customs Demand After DGFT Confirms Fulfilment [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099770-failure-to-fulfil-export-obligations-advance-authorization-delhi-hc-customs-demand-dgft-fulfilment-taxscan.webp "Failure to Fulfil Export Obligations Under Advance Authorization: Delhi HC Quashes Customs Demand After DGFT Confirms Fulfilment [Read Order]")
