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Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXX]
This Annual Digest analytically summarises all the High Court Tax Decisions in 2025, as reported at Taxscan.in. Relief for Pidilite: Madhya...
![100% GST penalty upheld in Wrong Destination in E-Way Bill: MP HC says it ‘Not Mere Clerical Error [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115614-gst-penalty-madhya-pradesh-hc-e-way-bill-taxscan.jfif "100% GST penalty upheld in Wrong Destination in E-Way Bill: MP HC says it ‘Not Mere Clerical Error [Read Order]")
![No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115615-no-stay-income-tax-demand-assessee-proposed-instalment-payment-ao-calcutta-hc-taxscan.webp "No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]")
![100% GST penalty upheld in Wrong Destination in E-Way Bill: MP HC says it ‘Not Mere Clerical Error [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/750x450_2115614-gst-penalty-madhya-pradesh-hc-e-way-bill-taxscan.jfif "100% GST penalty upheld in Wrong Destination in E-Way Bill: MP HC says it ‘Not Mere Clerical Error [Read Order]")
![Clinical Trial Services to Foreign Clients Qualify as Export of Services: Karnataka HC Quashes GST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115573-clinical-trial-services-foreign-clients-qualify-export-services-karnataka-hc-gst-demand-taxscan.webp "Clinical Trial Services to Foreign Clients Qualify as Export of Services: Karnataka HC Quashes GST Demand [Read Order]")
![GST cannot be Levied on Data Management Services Provided to Foreign Affiliate: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115584-gst-cannot-be-levied-on-data-management-services-provided-to-foreign-affiliate-karnataka-hc-taxscan.webp "GST cannot be Levied on Data Management Services Provided to Foreign Affiliate: Karnataka HC [Read Order]")
![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/2025/12/28/500x300_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]")
![GST Appeal Cannot be Rejected for Non-Filing of Hard Copy: J&K & Ladakh HC says ‘Authorities could have Granted Time’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/500x300_2115433-gst-appeal-hard-copy-jk-ladakh-hc-taxscan.webp "GST Appeal Cannot be Rejected for Non-Filing of Hard Copy: J&K & Ladakh HC says ‘Authorities could have Granted Time’ [Read Order]")
![No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/750x450_2115615-no-stay-income-tax-demand-assessee-proposed-instalment-payment-ao-calcutta-hc-taxscan.webp "No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]")
No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]
The court decided that as the ITAT appeal has not yet been restored and petitioner itself offered to pay the outstanding demand in instalments, ‘no mandatory order of stay of the demand can be passed by this Court.’
![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]")
![Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115298-kerala-hc-rules-nclt-rejection-resolution-plan-appealable-under-section-61-ibc-taxscan.webp "Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [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
![Delay in Challenging Ex-Parte Decree Not Condoned: DRAT upholds Recovery Order against Borrowers [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115557-delay-challenging-ex-parte-decree-condoned-drat-upholds-recovery-order-against-borrowers-taxscan.webp "Delay in Challenging Ex-Parte Decree Not Condoned: DRAT upholds Recovery Order against Borrowers [Read Order]")
