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![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XV]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114255-annual-tax-corporate-law-digest-2025-complete-high-court-cases-taxscan.jfif "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XV]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XV]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Appeal on Service Tax for...
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIV]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114248-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xiv.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIV]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIII]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114597-annual-income-tax-case-digest-itat-decisions-2025-part-xiii-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIII]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114743-annual-income-tax-case-digest-itat-decisions-2025-taxscan-.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]")
![Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114826-itat-remands-matter-condones-18-day-delay-taxscan.jfif "Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [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/2025/12/25/750x450_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]")
![GST Clearance Certificate Issued by CA Not Acceptable when Tender Involves Services: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114283-gst-clearance-certificate-issued-ca-acceptable-tender-involves-services-bombay-hc-taxscan.webp "GST Clearance Certificate Issued by CA Not Acceptable when Tender Involves Services: Bombay HC [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIII]](https://images.taxscan.in/h-upload/2025/12/24/750x450_2114597-annual-income-tax-case-digest-itat-decisions-2025-part-xiii-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIII]")
![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]")
![Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/750x450_2114605-pre-consultative-process-central-excise-act-evade-tax-madras-hc-taxscan.webp "Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [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 XV]](https://images.taxscan.in/h-upload/2025/12/23/750x450_2114255-annual-tax-corporate-law-digest-2025-complete-high-court-cases-taxscan.jfif "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XV]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIV]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114248-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xiv.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIV]")
![Telangana HC Allows Conditional Provisional Release of Seized Multi-Functional Devices, Orders Adjudication to Proceed Independently [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114841-telangana-hc-allows-conditional-provisional-release-seized-multi-functional-devices-taxscan.jfif "Telangana HC Allows Conditional Provisional Release of Seized Multi-Functional Devices, Orders Adjudication to Proceed Independently [Read Order]")
![CAs receiving Downloadable Zip Files of “Reconciliation Statement” in Whatsapp Scam, Phone Number Leak suspected [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114823-ca-zip-files-reconciliation-statement-whatsapp-scam-phone-number-leak-suspected-taxscan.webp "CAs receiving Downloadable Zip Files of “Reconciliation Statement” in Whatsapp Scam, Phone Number Leak suspected [Read Order]")
![Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114847-karnataka-hc-directs-dgft-reconsider-duty-credit-scrip-claim-taxscan.webp "Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]")
