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No Customs Penalty for Misdeclaring Goods in Airway Bills: CESTAT sets aside ₹2L Penalty on Ajanta Pharma [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently allowed an appeal filed by Ajanta Pharma Ltd. and set...
![University’s Affiliation Fees are Statutory levies, exempt from GST: Bombay HC quashes Tax Demand on Educational Activities [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/750x450_2102808-universitys-affiliation-fees-statutory-levies-exempt-from-gst-bombay-hc-tax-demand-educational-activities-taxscan.webp "University’s Affiliation Fees are Statutory levies, exempt from GST: Bombay HC quashes Tax Demand on Educational Activities [Read Order]")
![GST Dept cannot Deny ITC to Buyer if Selling Dealer’s Registration Cancelled Post-Transaction: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102712-gst-dept-itc-to-registration-cancelled-post-transaction-allahabad-hc-taxscan.webp "GST Dept cannot Deny ITC to Buyer if Selling Dealer’s Registration Cancelled Post-Transaction: Allahabad HC [Read Order]")
![GST SCN Issuance before reply by assessee to Pre-Notice is Invalid: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102565-gst-scn-gst-pre-notice-delhi-hc-pre-notice-is-invalid-gst-scn-issuance-before-reply-taxscan.webp "GST SCN Issuance before reply by assessee to Pre-Notice is Invalid: Delhi HC [Read Order]")
ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]
The Tribunal observed that the notices issued by the Assessing Officer were vague, mechanically prepared, and failed to clearly specify the charge, rendering the penalty proceedings invalid. The ruling underscores the importance of clarity and specificity in penalty notices issued by tax authorities.
![Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102493-employee-call-allowance-scheme-service-tax-demand-supreme-court-taxscan.webp "Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [Read Order]")
![Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102204-fresh-adjudication-taxscan.webp "Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]")
![Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102160-calcutta-high-court-service-tax-demand-finance-act-taxscan.webp "Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]")
![Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101876-cestat-chennai-service-tax-foreign-technology-taxscan.webp "Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]")
![No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101299-service-tax-reversal-entries-electricity-deposits-deposits-section-67-of-finance-act-taxscan.webp "No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]")
Unilateral Credit Note and Ledger Write-off Not Proof of Debt Discharge: NCLT Initiates CIRP u/s 9 of IBC [Read Order]
The Bench held that book entries and self-generated credit notes cannot extinguish a legally enforceable debt without mutual consent or supporting documentation. Finding that the claim was duly proved through invoices, ledgers, and acknowledgements, the Tribunal admitted the Section 9 petition and commenced CIRP proceedings.
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.MUnilateral Credit Note and Ledger Write-off Not Proof of Debt Discharge: NCLT Initiates CIRP u/s 9 of IBC [Read Order]
The Bench held that book entries and self-generated credit notes cannot extinguish a legally enforceable debt without mutual consent or supporting documentation. Finding that the claim was duly proved through invoices, ledgers, and acknowledgements, the Tribunal admitted the Section 9 petition and commenced CIRP proceedings.
