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![Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115224-gst-notice-how-courts-respond-when-you-miss-a-gst-notice-taxscan.webp "Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]")
Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]
The Calcutta High Court has restored the GST ( Goods and Services Tax ) appeal of a senior citizen who could not track the GST notices which were ...
![IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115214-iea-inapplicable-to-income-tax-proceedings-taxscan.jfif "IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]")
![GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115221-gst-itc-cannot-be-denied-to-recipient-once-supplier-pays-tax-with-interest-himachal-pradesh-hc-orders-re-adjudication-taxscan.webp "GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]")
![Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115206-2107642-expedite-inquiry-decision-allahabad-hc-challenge-suspension-tax-officer-taxscan.webp "Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]")
![Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115224-gst-notice-how-courts-respond-when-you-miss-a-gst-notice-taxscan.webp "Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]")
![GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115221-gst-itc-cannot-be-denied-to-recipient-once-supplier-pays-tax-with-interest-himachal-pradesh-hc-orders-re-adjudication-taxscan.webp "GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]")
![Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115206-2107642-expedite-inquiry-decision-allahabad-hc-challenge-suspension-tax-officer-taxscan.webp "Information Technology Act Provisions on Electronic Service cannot be Applied to Determine Valid Service under GST Act: Allahabad 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/2025/12/26/500x300_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]")
![IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115214-iea-inapplicable-to-income-tax-proceedings-taxscan.jfif "IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]")
IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]
The tribunal observed that the Indian Evidence Act (IEA) did not strictly apply to Income Tax proceedings, and the absence of a certificate under Section 65B did not render seized electronic data inadmissible when its authenticity is otherwise established.
![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]")
![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.
![One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115203-icc-sponsorship-lg-electronics-trademark-use-taxable-royalty-delhi-hc-tds-taxscan.webp "One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as Royalty: Delhi HC Upholds 15% TDS [Read Order]")
![GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]](https://images.taxscan.in/h-upload/2025/12/26/500x300_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]")
