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Supreme Court & High Courts Weekly Round-Up
This is a weekly round-up that analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in During...





![No Fraud Proved against Erstwhile Director of Insolvent Company: Calcutta HC Quashes SFIO Look Out Circular [Read Order] No Fraud Proved against Erstwhile Director of Insolvent Company: Calcutta HC Quashes SFIO Look Out Circular [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/250x150_2120259-no-fraud-proved-against-director-of-insolvent-calcutta-hc-quashes-sfio-look-out-circular-taxscan.webp)




![None appeared for Hearing Despite Multiple Notices: Chhattisgarh HC Refuses to Quash ₹1.37 Cr Personal Penalty under GST [Read Order] None appeared for Hearing Despite Multiple Notices: Chhattisgarh HC Refuses to Quash ₹1.37 Cr Personal Penalty under GST [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120238-hearing-multiple-notices-chhattisgarh-hc-quash-personal-penalty-under-gst-taxscan.webp)

![DGFT Mandates Inclusion of GSTIN and GST Invoice Details in Amended e-BRC for Exporters [Read Notification] DGFT Mandates Inclusion of GSTIN and GST Invoice Details in Amended e-BRC for Exporters [Read Notification]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120216-dgft-mandates-inclusion-gstin-gst-invoice-details-amended-e-brc-taxscan.webp)
![GST Appellate Authority Cannot Enhance Tax without notifying Assessee: Calcutta HC sets Aside added Demand [Read Order] GST Appellate Authority Cannot Enhance Tax without notifying Assessee: Calcutta HC sets Aside added Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120203-gst-appellate-authority-cannot-enhance-tax-without-notifying-assessee-calcutta-hc-sets-aside-added-demand-taxscan.webp)
![Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order] Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/750x450_2120220-agent-us-657-not-equivalent-to-legal-heir-status-orissa-hc-rules-service-tax-against-dead-person-not-tenable-in-eye-of-law-taxscan.webp)
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order] Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119877-cestat-mumbai-service-tax-service-tax-levy-service-tax-recipient-tax-demand-invalid-cestat-service-tax-ruling-itr-disclosure-service-tax-service-tax-levy-itr-disclosure-cannot-trigger-service-tax-levy-taxscan.webp)
![₹55 Crore Service Tax Evasion a ‘Serious Economic Offence’: Punjab & Haryana HC Denies Bail to Director [Read Order] ₹55 Crore Service Tax Evasion a ‘Serious Economic Offence’: Punjab & Haryana HC Denies Bail to Director [Read Order]](https://images.taxscan.in/h-upload/2026/01/11/500x300_2118327-service-tax-evasion-serious-economic-offence-punjab-haryana-hc-bail-director-taxscan.webp)
![Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order] Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117213-site-image-13-t.webp)


Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] 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)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath

![No Fraud Proved against Erstwhile Director of Insolvent Company: Calcutta HC Quashes SFIO Look Out Circular [Read Order] No Fraud Proved against Erstwhile Director of Insolvent Company: Calcutta HC Quashes SFIO Look Out Circular [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120259-no-fraud-proved-against-director-of-insolvent-calcutta-hc-quashes-sfio-look-out-circular-taxscan.webp)

![Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order] Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120234-calcutta-high-court-betel-nut-betel-nut-smuggling-smuggling-case-smuggling-seizure-memo-betel-nut-smuggling-calcutta-high-court-ruling-taxscan.webp)
![FinMin Amalgamates 20 RRBs into 8 Consolidated Entities in 6 States under Union Bank, PNB, SBI, BoB, Canara & Indian Bank [Read Notification] FinMin Amalgamates 20 RRBs into 8 Consolidated Entities in 6 States under Union Bank, PNB, SBI, BoB, Canara & Indian Bank [Read Notification]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120217-union-bank-punjab-national-bank-state-bank-of-india-bank-of-baroda-canara-bank-regional-rural-banks-indian-bank-rrb-amalgamation-2025-pnb-rrb-amalgamation-sbi-rrb-merger-union-bank-rrbs-taxscan.webp)

