Advika Dwivedi
![Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112782-swachh-bharat-cess-refund-clarified-cestat-favors-genpact-cites-no-time-bar-export-proceeds-taxscan.webp "Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]")
Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (CESTAT), has set aside the rejection of a large refund claim involving Swachh...
![Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112749-loose-papers-whatsapp-chats-not-enough-itat-taxscan.webp "Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]")
![Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112708-capital-gains-home-buyers-section-54f-vs-section-86-explained-old-vs-new-tax-act-series-article-1.webp "Capital Gains for Home Buyers: Section 54F vs. Section 86 Explained [Old vs New Tax Act Series- Article 1]")
![SVLDRS-3 Cannot Ignore Pre-Deposits and Recoveries: Bombay HC Quashes ₹1.12 Crore Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112652-svldrs-3-pre-deposits-bombay-hc-taxscan.webp "SVLDRS-3 Cannot Ignore Pre-Deposits and Recoveries: Bombay HC Quashes ₹1.12 Crore Demand [Read Order]")
SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]
The Bombay High Court has held that relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be denied by classifying tax dues as “arrears” when the central excise duty...
![SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112642-svldrs-relief-cannot-be-treated-arrears-when-central-excise-duty-not-finalised-bombay-hc-quashes-1293-lakh-demand-taxscan.webp "SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]")
Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded the service tax dispute arising solely from Form 26AS discrepancies, holding that such demand cannot be...
![Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112502-form-26as-service-tax-demand-cestat-taxscan.jfif "Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]")
Owning Multiple Houses Breaks Section 54F Claim: ITAT Clarifies ‘One Residential House’ Rule [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that the benefit of capital gains exemption under Section 54F of the Income Tax Act, 1961 is not available where the assessee owns more...
![Owning Multiple Houses Breaks Section 54F Claim: ITAT Clarifies ‘One Residential House’ Rule [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112508-owning-multiple-houses-breaks-section-54f-claim-itat-clarifies-one-residential-house-rule-taxscan.webp "Owning Multiple Houses Breaks Section 54F Claim: ITAT Clarifies ‘One Residential House’ Rule [Read Order]")
Ex-Parte Order Served After Years: Madras HC Restores 2002 Sales Tax Appeal Citing Extraordinary Delay [Read Order]
The Madurai Bench of Madras High Court has restored a long pending sales tax appeal after finding that an ex-parte order, passed years earlier but communicated much later, with an unusually...
![Ex-Parte Order Served After Years: Madras HC Restores 2002 Sales Tax Appeal Citing Extraordinary Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111376-ex-parte-order-served-after-years-madras-hc-restores-2002-sales-tax-appeal-citing-extraordinary-delay-taxscan.webp "Ex-Parte Order Served After Years: Madras HC Restores 2002 Sales Tax Appeal Citing Extraordinary Delay [Read Order]")
Extended Limitation cannot Be Invoked for Audit-Based Demand: CESTAT Quashes Excise Duty Demand against Delphi Automotive [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a show cause notice (SCN) issued on the basis of an audit cannot justify invocation of the extended...
![Extended Limitation cannot Be Invoked for Audit-Based Demand: CESTAT Quashes Excise Duty Demand against Delphi Automotive [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110990-extended-limitation-invoked-audit-based-demand-cestat-quashes-excise-duty-demand-delphi-automotive-taxscan.webp "Extended Limitation cannot Be Invoked for Audit-Based Demand: CESTAT Quashes Excise Duty Demand against Delphi Automotive [Read Order]")
‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Delhi, held that a mismatch between ‘input’ and ‘input service’ entries in an ST-3 Return is a clerical error and cannot defeat a...
![‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111349-input-input-service-mismatch-st-3-return-harmless-error-cestat-cenvat-refund-taxscan.webp "‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]")
