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Non-Existent or Non-Goods Vehicle Numbers in Invoices alone cannot Deny CENVAT Credit: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench, has held that merely on the basis of VAHAN portal data and...
![No Addition Permissible in Unabated AY Without Incriminating Material Found During Search: ITAT Deletes Rs. 7.25 Crore Addition [Read Order] No Addition Permissible in Unabated AY Without Incriminating Material Found During Search: ITAT Deletes Rs. 7.25 Crore Addition [Read Order]](/images/placeholder.jpg)
No Addition Permissible in Unabated AY Without Incriminating Material Found During Search: ITAT Deletes Rs. 7.25 Crore Addition [Read Order]
The Tribunal ruled that seized Tally data reflected regular share trading and allegations against other group entities were irrelevant, making the addition unsustainable.
![Unregistered ‘Agreement to Sell’ Does Not Bar Asset Transfer in CIRP: NCLAT [Read Order] Unregistered ‘Agreement to Sell’ Does Not Bar Asset Transfer in CIRP: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/750x450_2117492-unregistered-agreement-sell-bar-asset-transfer-cirp-nclat-taxscan.webp)
Unregistered ‘Agreement to Sell’ Does Not Bar Asset Transfer in CIRP: NCLAT [Read Order]
The Tribunal ruled that subsequent registered instruments, such as a Power of Attorney (POA) and a Deed of Possession, coupled with full consideration payment, establish the Corporate Debtor’s rights over the land.
![Unregistered ‘Agreement to Sell’ Does Not Bar Asset Transfer in CIRP: NCLAT [Read Order] Unregistered ‘Agreement to Sell’ Does Not Bar Asset Transfer in CIRP: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/750x450_2117492-unregistered-agreement-sell-bar-asset-transfer-cirp-nclat-taxscan.webp)
Unregistered ‘Agreement to Sell’ Does Not Bar Asset Transfer in CIRP: NCLAT [Read Order]
The Tribunal ruled that subsequent registered instruments, such as a Power of Attorney (POA) and a Deed of Possession, coupled with full consideration payment, establish the Corporate Debtor’s rights over the land.


![Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order] Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117616-service-tax-payable-detention-charges-credit-tax-paid-cestat-taxscan.webp)
![Reassessment Based on Audit Objection without AO’s application of mind is Invalid: Supreme Court Decides in favour of Adani Power [Read Order] Reassessment Based on Audit Objection without AO’s application of mind is Invalid: Supreme Court Decides in favour of Adani Power [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117585-reassessment-based-audit-objection-without-aos-application-mind-is-invalid-supreme-court-decides-favour-adani-power-taxscan.webp)
![Security Cheque Defence Rejected: Himachal Pradesh HC upholds Conviction u/s 138 NI Act but Reduces Jail Term to 6 Months [Read Order] Security Cheque Defence Rejected: Himachal Pradesh HC upholds Conviction u/s 138 NI Act but Reduces Jail Term to 6 Months [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117536-security-cheque-security-cheque-defence-himachal-pradesh-high-court-security-cheque-defence-rejected-himachal-pradesh-high-court-judgment-cheque-bounce-conviction-taxscan.webp)



![GST Personal Hearing Fixed before Reply Date is Putting ‘Cart Before Horse’: Uttarakhand HC sets aside Order against Ad Agency [Read Order] GST Personal Hearing Fixed before Reply Date is Putting ‘Cart Before Horse’: Uttarakhand HC sets aside Order against Ad Agency [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/750x450_2117595-gst-personal-hearing-fixed-reply-date-cart-horse-uttarakhand-hc-order-ad-agency-taxscan.webp)

![Denial of GST Appeal would Cost Taxpayer an Important Forum: Calcutta HC allows Appeal Subject to Conditions [Read Order] Denial of GST Appeal would Cost Taxpayer an Important Forum: Calcutta HC allows Appeal Subject to Conditions [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117553-denial-gst-appeal-would-cost-taxpayer-important-forum-calcutta-hc-allows-appeal-subject-conditions-taxscan.webp)
![VAT Appeal Delay: Supreme Court Condones Walmart’s Delay in Filing SLP, Issues Notice to Commercial Tax Dept [Read Order] VAT Appeal Delay: Supreme Court Condones Walmart’s Delay in Filing SLP, Issues Notice to Commercial Tax Dept [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117592-vat-appeal-delay-supreme-court-condones-walmarts-delay-filing-slp-issues-notice-commercial-tax-dept-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)
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order] SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp)
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [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)
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [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)


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
![Reassessment Based on Audit Objection without AO’s application of mind is Invalid: Supreme Court Decides in favour of Adani Power [Read Order] Reassessment Based on Audit Objection without AO’s application of mind is Invalid: Supreme Court Decides in favour of Adani Power [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/750x450_2117585-reassessment-based-audit-objection-without-aos-application-mind-is-invalid-supreme-court-decides-favour-adani-power-taxscan.webp)
![Security Cheque Defence Rejected: Himachal Pradesh HC upholds Conviction u/s 138 NI Act but Reduces Jail Term to 6 Months [Read Order] Security Cheque Defence Rejected: Himachal Pradesh HC upholds Conviction u/s 138 NI Act but Reduces Jail Term to 6 Months [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117536-security-cheque-security-cheque-defence-himachal-pradesh-high-court-security-cheque-defence-rejected-himachal-pradesh-high-court-judgment-cheque-bounce-conviction-taxscan.webp)
![Supreme Court Grants Bail to Amtek Group Promoter in alleged ₹673 Crore Bank Fraud Case under PMLA [Read Order] Supreme Court Grants Bail to Amtek Group Promoter in alleged ₹673 Crore Bank Fraud Case under PMLA [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117589-bank-fraud-case-taxscan.webp)
![Magistrate Cannot Take Cognizance of Time-Barred Cheque Dishonour Complaint Without Condoning Delay First: Supreme Court [Read Order] Magistrate Cannot Take Cognizance of Time-Barred Cheque Dishonour Complaint Without Condoning Delay First: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117587-magistrate-cannot-take-cognizance-of-time-barred-cheque-dishonour-complaint-without-condoning-delay-first-supreme-court-taxscan.webp)
![Supreme Court dismisses Revenue’s Plea on Income Tax Addition from Sale of Penny Stock Shares for 154-Day Delay [Read Order] Supreme Court dismisses Revenue’s Plea on Income Tax Addition from Sale of Penny Stock Shares for 154-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117584-supreme-court-dismisses-revenues-plea-income-tax-addition.webp)



