Advika Dwivedi
![SVLDRS-3 Cannot Ignore Pre-Deposits and Recoveries: Bombay HC Quashes ₹1.12 Crore Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_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-3 Cannot Ignore Pre-Deposits and Recoveries: Bombay HC Quashes ₹1.12 Crore Demand [Read Order]
The Bombay High Court has held that an order issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be sustained if amounts...
![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/2025/12/16/250x150_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]](https://images.taxscan.in/h-upload/2025/12/16/250x150_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]](https://images.taxscan.in/h-upload/2025/12/16/250x150_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]](https://images.taxscan.in/h-upload/2025/12/10/250x150_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]")
887g Gold in Paste Form Recovered from Passenger's Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]
The High Court of Delhi has permitted the petitioner to challenge it through the statutory appeal mechanism while disposing of a writ petition concerning the seizure and confiscation of gold...
![887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111226-887g-gold-paste-recovered-passenger-body-delhi-hc-appeal-absolute-confiscation-order-taxscan.webp "887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]")
Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Kolkata (CESTAT) has held that excise duty cannot be demanded on the basis of assumptions, presumptions, or preponderance of probabilities,...
![Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111694-excise-duty-assumptions-cestat-rules-clandestine-clearance-allegation-cogent-evidence-taxscan.webp "Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]")