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![Annual -Tax-Corporate- Law -Digest- 2025- High -Court- Cases -[Part XXXVIII]-taxscan Annual -Tax-Corporate- Law -Digest- 2025- High -Court- Cases -[Part XXXVIII]-taxscan](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115994-supreme-court-part-xxxviii.webp)
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVIII]
This Annual Digest analytically summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. GST Hearing...





![NCLAT Refuses Condonation of Delay in Share Transfer Dispute, Holds S. 14 Inapplicable after Dismissal of Civil Suit [Read Order] NCLAT Refuses Condonation of Delay in Share Transfer Dispute, Holds S. 14 Inapplicable after Dismissal of Civil Suit [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116526-nclat-condonation-delay-share-transfer-dispute-holds-civil-suit-taxscan.webp)


![Delhi High Court Sets Aside Ex-Parte GST Order Against Logistics Firm, Remands Matter for Fresh Adjudication [Read Order] Delhi High Court Sets Aside Ex-Parte GST Order Against Logistics Firm, Remands Matter for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116540-delhi-high-court-sets-aside-ex-parte-gst-order-against-logistics-firm-taxscan.webp)

![GST Rate Restructuring for Tobacco Products: Centre Notifies New Classification w.e.f. from Feb 1, 2026 [Read Notification] GST Rate Restructuring for Tobacco Products: Centre Notifies New Classification w.e.f. from Feb 1, 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116483-gst-rate-restructuring-tobacco-products-centre-notifies-classification-taxscan.webp)
![GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order] GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs. 25,16,760 with Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116446-gst-itc-utilisation-up-to-90-is-not-a-bar-to-refund-delhi-hc-directs-dept-to-pay-refund-of-rs-2516760-with-interest-taxscan.webp)
![Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order] Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116298-post-decisional-hearing-cure-lack-proper-hearing-calcutta-hc-quashes-gst-taxscan.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/2025/12/08/750x450_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)
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [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)

![NCLAT Refuses Condonation of Delay in Share Transfer Dispute, Holds S. 14 Inapplicable after Dismissal of Civil Suit [Read Order] NCLAT Refuses Condonation of Delay in Share Transfer Dispute, Holds S. 14 Inapplicable after Dismissal of Civil Suit [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/750x450_2116526-nclat-condonation-delay-share-transfer-dispute-holds-civil-suit-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
![Annual -Tax-Corporate- Law -Digest- 2025- High -Court- Cases -[Part XXXVIII]-taxscan Annual -Tax-Corporate- Law -Digest- 2025- High -Court- Cases -[Part XXXVIII]-taxscan](https://images.taxscan.in/h-upload/2025/12/30/750x450_2115994-supreme-court-part-xxxviii.webp)


![Customs Duty on Gold: Delhi HC Upholds Mandate u/s 110(2) of Customs Act, Directs Release of Seized Gold Due to Non-Issuance of SCN [Read Order] Customs Duty on Gold: Delhi HC Upholds Mandate u/s 110(2) of Customs Act, Directs Release of Seized Gold Due to Non-Issuance of SCN [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116541-customs-duty-gold-delhi-hc-upholds-customs-act-release-seized-gold-non-issuance-scn-taxscan.webp)



