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Third-Party Invoicing Not Permitted Under APTA: CAAR Denies Preferential Duty Benefit to Jparks India on China Imports
In a detailed ruling on the scope of preferential customs duty under the Asia-Pacific Trade Agreement (APTA), the Customs Authority for Advance ...
![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
![No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112620-icai-releases-udin-portal-manual-mandates-taxscan.webp "No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]")
![Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112639-writ-jurisdiction-pre-deposit-customs-appeal-bombay-hc-taxscan.webp "Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]")
![AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112629-itat-supreme-court-delhi-hc-taxscan.webp "AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]")
![Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112571-delhi-hc-declines-entertain-writ-alleged-fake-gst-itc-case-involving-18-firms-directs-avail-statutory-appeal-taxscan.webp "Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]")
![Bombay CA Society Seeks 3-Month Extension for GSTR-9 & 9C Due Date, Raises Compliance Complexity [Read Representation Copy]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112539-bombay-ca-gstr-9-taxscan.jfif "Bombay CA Society Seeks 3-Month Extension for GSTR-9 & 9C Due Date, Raises Compliance Complexity [Read Representation Copy]")
![Taxpayer Cannot be Penalised for ‘Invisible’ GST Notices: Calcutta HC Restores Right to Reply for Birla Brothers [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112551-taxpayer-penalised-invisible-gst-notices-calcutta-hc-restores-right-reply-birla-brothers-taxscan.webp "Taxpayer Cannot be Penalised for ‘Invisible’ GST Notices: Calcutta HC Restores Right to Reply for Birla Brothers [Read Order]")
![VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112373-vat-liability-imfl-on-shop-owners-statutory-since-2015-gauhati-hc-stay-circular-taxscan.webp "VAT Liability for IMFL On‑Shop Owners Statutory Since 2015: Gauhati HC Declines Stay on Circular [Read Order]")
![AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/16/750x450_2112629-itat-supreme-court-delhi-hc-taxscan.webp "AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]")
AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]
The Delhi High Court held that the limitation under Section 153(2A) begins once the AO acquires knowledge of the ITAT’s order, not merely upon its formal receipt by the Commissioner. Consequently, the draft and final assessment orders issued in 2016 and 2017 were declared time‑barred
![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/2025/12/06/750x450_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]")
![Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109295-karnataka-hc-taxscan.jfif "Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]")
![Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107826-copolymer-vs-homopolymer-cestat-raps-customs-confirming-pvc-import-without-verifying-material-composition-taxscan.webp "Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]")
![Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/750x450_2112639-writ-jurisdiction-pre-deposit-customs-appeal-bombay-hc-taxscan.webp "Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]")
![Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/750x450_2112589-patanjali-site-image.webp "Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [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
![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
![No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112620-icai-releases-udin-portal-manual-mandates-taxscan.webp "No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]")
