Franklin Joshva
![CESTAT Rules CENVAT Credit Refund Cannot Be Denied Due to Procedural Lapse of Filing Monthly Claims Instead of Quarterly [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107036-cestat-cenvat-taxscan.webp "CESTAT Rules CENVAT Credit Refund Cannot Be Denied Due to Procedural Lapse of Filing Monthly Claims Instead of Quarterly [Read Order]")
CESTAT Rules CENVAT Credit Refund Cannot Be Denied Due to Procedural Lapse of Filing Monthly Claims Instead of Quarterly [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of unutilized CENVAT credit cannot...
![Seizure Material Non-Reliable as it contained Numerous Errors, inconsistent Balances: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107076-02b780e4-8836-4fd2-b2fb-798ddc0608fb.webp "Seizure Material Non-Reliable as it contained Numerous Errors, inconsistent Balances: ITAT Deletes Addition [Read Order]")
![CESTAT Directs Original Authority to Limit RCM Liability to Services Received from Registered Goods Transport Agencies [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2106998-rcm-taxscan.webp "CESTAT Directs Original Authority to Limit RCM Liability to Services Received from Registered Goods Transport Agencies [Read Order]")
At the best Petitioner can seek for Instalment u/s 80 of GST': Madras HC confirms Interest on Delayed Tax Payment [Read Order]
The Madras High Court confirmed that the petitioner is liable to pay interest on the belated payment of tax under Section 50(1) of the respective Goods and Services Tax Enactments Act and clarified...
![At the best Petitioner can seek for Instalment u/s 80 of GST: Madras HC confirms Interest on Delayed Tax Payment [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2106053-at-the-best-petitioner-can-seek-instalment-gst-madras-hc-confirms-interest-delayed-tax-payment-taxscan.webp "At the best Petitioner can seek for Instalment u/s 80 of GST: Madras HC confirms Interest on Delayed Tax Payment [Read Order]")
Income Tax alleges Form 26A Filed Belatedly and Only 18 of 25 Supplier Certificates Furnished: Madras HC Orders to Reassess Afresh [Read Order]
The Madras High Court has quashed an assessment order against and remitted the case for a fresh order and held that the petitioner was neither heard nor granted time to furnish further particulars...
![Income Tax alleges Form 26A Filed Belatedly and Only 18 of 25 Supplier Certificates Furnished: Madras HC Orders to Reassess Afresh [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2105910-income-tax-form-26a-madras-hc-taxscan.webp "Income Tax alleges Form 26A Filed Belatedly and Only 18 of 25 Supplier Certificates Furnished: Madras HC Orders to Reassess Afresh [Read Order]")
Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that a service tax demand raised solely on the basis of a discrepancy between the figures ...
![Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106687-service-tax-demand-taxscan.webp "Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]")
Taxpayer Provided Only Informal Assistance to Relatives and Lacked Clear Ownership: ITAT Deletes from profits of Alleged firms [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the additions made on account of unsecured loans and estimated profits related to two entities Gopala Garments and Race Kids...
![Taxpayer Provided Only Informal Assistance to Relatives and Lacked Clear Ownership: ITAT Deletes from profits of Alleged firms [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106279-itat-taxpayer-taxscan.webp "Taxpayer Provided Only Informal Assistance to Relatives and Lacked Clear Ownership: ITAT Deletes from profits of Alleged firms [Read Order]")
Income Tax SCNs Missed After Accounts Executive Resigned, but Records Show updated Email Actively Used: Madras HC quashes with Cost of 50k to cancer institute [Read Order]
The Madras High Court set aside an ex-parte assessment order but imposed a cost of ₹50,000 on the petitioner, directing the payment to the Adyar Cancer Institute for its recalcitrant conduct. ...
![Income Tax SCNs Missed After Accounts Executive Resigned, but Records Show updated Email Actively Used: Madras HC quashes with Cost of 50k to cancer institute [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2105865-scn-taxsacn.webp "Income Tax SCNs Missed After Accounts Executive Resigned, but Records Show updated Email Actively Used: Madras HC quashes with Cost of 50k to cancer institute [Read Order]")
Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the additions of estimated Gross Profit (GP) made on unaccounted sales for Assessment Years (A.Y.) 2018-19 and 2020-21 observing ...
![Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105383-cross-examination-taxscan.webp "Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]")
![Unabated Assessment and Lack of Incriminating Material in Search: ITAT Deletes Benami Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105379-incriminating-material-taxscan.webp "Unabated Assessment and Lack of Incriminating Material in Search: ITAT Deletes Benami Addition [Read Order]")