Kavi Priya
Content writer at Taxscan with a passion for clear, engaging legal content. I simplify tax and law topics while sharpening my research and communication skills.
![GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120965-calcutta-high-court-violation-statutory-violation-gst-statutory-violation-taxscan.webp "GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]")
GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]
In a recent ruling, the Calcutta High Court held that GST authorities cannot pass an adjudication order on grounds different from those stated in...
![‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/250x150_2120867-amazon-internet-services-not-an-intermediary-taxscan.webp "‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]")
![NCLT Has Exclusive Jurisdiction Over Debt and Fraud, No Need for Civil Court once IBC is Invoked: Delhi HC [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/19/250x150_2120770-nclt-exclusive-jurisdiction-over-debt-fraud-taxscan.jfif "NCLT Has Exclusive Jurisdiction Over Debt and Fraud, No Need for Civil Court once IBC is Invoked: Delhi HC [Read Judgment]")
800 Days Delay in Filing Statement of Affairs: Karnataka HC Holds Official Liquidator’s Recovery Application Barred By Limitation [Read Order]
The Karnataka High Court in a recent judgment held that delay over 800 days in filing statement of affairs by ex-directors of a company in liquidation cannot be used to extend statutory limitation...
![800 Days Delay in Filing Statement of Affairs: Karnataka HC Holds Official Liquidator’s Recovery Application Barred By Limitation [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120772-days-delay-filing-statement-affairs-karnataka-hc-holds-official-liquidators-recovery-application-barred-limitation-taxscan.webp "800 Days Delay in Filing Statement of Affairs: Karnataka HC Holds Official Liquidator’s Recovery Application Barred By Limitation [Read Order]")
Payments for Live Telecast of Cricket Matches without Enduring Benefit Not Taxable as Royalty: Delhi HC in Sri Lanka Cricket Case [Read Order]
In a recent ruling, the Delhi High Court held that payments received for live telecast of cricket matches, where the rights are limited only to live transmission and do not confer any enduring...
![Payments for Live Telecast of Cricket Matches without Enduring Benefit Not Taxable as Royalty: Delhi HC in Sri Lanka Cricket Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120760-delhi-hc-in-sri-lanka-cricket-case-taxscan.jfif "Payments for Live Telecast of Cricket Matches without Enduring Benefit Not Taxable as Royalty: Delhi HC in Sri Lanka Cricket Case [Read Order]")
![MCA Amends Appointment of NFRA Part-Time Members Rules [Read Notification]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120309-mca-amends-appointment-nfra-part-time-members-rules-taxscan.webp "MCA Amends Appointment of NFRA Part-Time Members Rules [Read Notification]")
Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]
In a recent judgment, the Karnataka High Court held that the mandatory pre-deposit requirement under Section 129E of the Customs Act, 1962 cannot be waived without rare and special circumstances....
![Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120712-pre-deposit-customs-act-mandatory-waiver-allowed-only-rare-cases-taxscan.webp "Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]")
'Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir' Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]
In a recent ruling, the Orissa High Court held that a service tax demand issued against a deceased person is not valid in law, and that the term “agent” under Section 65(7) of the Finance Act, 1994...
![Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120220-agent-us-657-not-equivalent-to-legal-heir-status-orissa-hc-rules-service-tax-against-dead-person-not-tenable-in-eye-of-law-taxscan.webp "Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]")