Franklin Joshva
![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 "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]
The Allahabad Bench of Customs, Excise andService Tax Appellate Tribunal (CESTAT) set aside a Service Tax demand and ruled that the Revenue...
![GST Notices Cannot be Deemed Served only by Portal Upload after Cancellation of Registration: Allahabad HC says its Natural Justice Violation [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110995-gst-notices-deemed-served-portal-upload-cancellation-registration-allahabad-hc-natural-justice-violation-taxscan.webp "GST Notices Cannot be Deemed Served only by Portal Upload after Cancellation of Registration: Allahabad HC says its Natural Justice Violation [Read Order]")
![Deemed Dividend u/s 2(22)(e) Inapplicable to Sister-Concern Loans: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110916-itat-ahmedabad-loans-deemed-dividend-sister-concern-inapplicable-itat-deletes-addition-taxscan.webp "Deemed Dividend u/s 2(22)(e) Inapplicable to Sister-Concern Loans: ITAT Deletes Addition [Read Order]")
![Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110266-relevant-date-limitation-customs-act-provisional-assessment-cestat-taxscan.webp "Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]")
Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a differential duty demand and ruled that the finalization of a provisional assessment cannot be made ...
![Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110291-show-case-notice-taxscan.jfif "Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [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]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside Service Tax demand for providing contract services to the Gujarat State Police Housing Corporation ...
![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 "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]
The Gujarat High Court upheld the Ahmedabad bench Customs, Excise & Service Tax Appellate Tribunal (CESTAT) which granted excise duty exemption to pre-laminated bagasse boards stating that ...
![Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109644-5.webp "Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]")
Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) set aside an order passed under Section 263 of the Income Tax Act, 1961 and ruled that a revision of an assessment order made under Section...
![Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108691-the-income-tax-act-mandatory-approval-taxscan.webp "Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]")
TPO's Failure to Adopt Prescribed Benchmarking Method u/s 92C: ITAT Deletes Protective TP Addition on Interest Income [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) deleted a protective Transfer Pricing (TP) adjustment of ₹13,81,700 on interest income and ruled that the Transfer Pricing Officer (TPO) ...
![TPOs Failure to Adopt Prescribed Benchmarking Method u/s 92C: ITAT Deletes Protective TP Addition on Interest Income [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108703-itat-pune-tpo-taxscan.webp "TPOs Failure to Adopt Prescribed Benchmarking Method u/s 92C: ITAT Deletes Protective TP Addition on Interest Income [Read Order]")
GST Ex-Parte Order Quashed: Allahabad HC Rules SCN Defective for Mentioning "N/A" in Place of Personal Hearing Date [Read Order]
on a petitioner and held that the original Show Cause Notice (SCN) was defective for failing to mention the date, time, and place The Allahabad High Court quashed an ex-parte order that had imposed ...
![GST Ex-Parte Order Quashed: Allahabad HC Rules SCN Defective for Mentioning N/A in Place of Personal Hearing Date [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110484-gst-ex-parte-order-scn-personal-hearing-date-taxscan.webp "GST Ex-Parte Order Quashed: Allahabad HC Rules SCN Defective for Mentioning N/A in Place of Personal Hearing Date [Read Order]")
