Advika Dwivedi
![CAAR Rejects Skoda’s EV Parts Classification Request Due to Pending Bombay HC Litigation [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109533-caar-skoda-ev-parts-classification-request-pending-bombay-hc-litigation-taxscan.webp "CAAR Rejects Skoda’s EV Parts Classification Request Due to Pending Bombay HC Litigation [Read Order]")
CAAR Rejects Skoda’s EV Parts Classification Request Due to Pending Bombay HC Litigation [Read Order]
The Customs Authority for Advance Rulings, Mumbai has declined to issue an advance ruling on the classification of various parts and components...
![Faceless Assessment Mandatory: Punjab & Haryana HC Quashes S.148 Notice Issued by JAO [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110235-punjab-and-haryana-hc-taxscan.jfif "Faceless Assessment Mandatory: Punjab & Haryana HC Quashes S.148 Notice Issued by JAO [Read Order]")
![Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110522-reassessment-notices-taxscan.jfif "Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]")
![Calcutta HC Rejects S.68 Appeal as Tax Effect Falls Below ₹2 Crore Limit Under Circular No. 9/2024 [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110545-appeal-tax-effect-falls-below-crore-limit-taxscan.webp "Calcutta HC Rejects S.68 Appeal as Tax Effect Falls Below ₹2 Crore Limit Under Circular No. 9/2024 [Read Order]")
![Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110258-reverse-charge-demand-cestat-tax-scn-unsustainable-taxscan.webp "Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]")
Claim of ‘Lack of Speedy Remedy’ Not Enough to Invoke Article 226 when Statute Provides Complete Appellate Route: Orissa HC [Read Order]
The Orissa High Court dismissed a writ petition challenging a tax demand raised under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), holding that the petition was barred by...
![Claim of ‘Lack of Speedy Remedy’ Not Enough to Invoke Article 226 when Statute Provides Complete Appellate Route: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110590-complete-appellate-route-taxscan.webp "Claim of ‘Lack of Speedy Remedy’ Not Enough to Invoke Article 226 when Statute Provides Complete Appellate Route: Orissa HC [Read Order]")
‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT) set aside penalties imposed under Section 114 and Section 114AA of the Customs Act, 1962, holding that the absence of...
![‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110859-mandatory-element-imposing-penalty-114-144aa-customs-act-cestat-taxscan.webp "‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]")
Ministry Reports Comprehensive Tax Concessions for Cooperatives: MAT Cut to 15%, Manufacturing Rate Slashed, TDS Threshold Tripled
The Ministry of Cooperation has disclosed a ten point tax reliefs for cooperative societies, including a reduction in Minimum Alternate Tax (MAT) from 18.5% to 15%, a flat 15% tax rate for new...
Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]
The Madras High Court quashed Rs. 51 crore addition under Section 68 of the IncomeTax Act, 1961, determining that uncorroborated search statements cannot be treated as evidence to brand genuine...
![Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110523-lalitha-jewellery-madras-hc-cash-credits-uncorroborated-search-statement-taxscan.webp "Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]")
![System Failure due to Heavy Rainfall: Karnataka HC condones 36 days delay in filing ITR [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110597-karnataka-hc-itr-filing-itr-delay-taxscan.webp "System Failure due to Heavy Rainfall: Karnataka HC condones 36 days delay in filing ITR [Read Order]")
Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]
The Kerala High Court has held that timber consignments imported prior to 11.05.2012 must be assessed using the conversion factor of 1 Hoppus ton equal to 1.416 cubic metres, directing Customs...
![Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110450-customs-duty-refund-timber-importers-taxscan.webp "Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]")