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.
![Customs Cannot Enhance Value Without Proof of Undervaluation or Treat Counterfeit Goods as Branded: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117195-declared-value-site-image.webp "Customs Cannot Enhance Value Without Proof of Undervaluation or Treat Counterfeit Goods as Branded: CESTAT [Read Order]")
Customs Cannot Enhance Value Without Proof of Undervaluation or Treat Counterfeit Goods as Branded: CESTAT [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT), New Delhi, held that Customs authorities cannot enhance the...
![P&H HC Upholds District Magistrate’s Denial of SARFAESI S. 14 Possession as Loan Assignment Pending Before DRT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117194-ph-hc-upholds-district-magistrates-denial-of-sarfaesi-s-14-possession-as-loan-assignment-pending-before-drt-taxscan.webp "P&H HC Upholds District Magistrate’s Denial of SARFAESI S. 14 Possession as Loan Assignment Pending Before DRT [Read Order]")
GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]
In a recent ruling, the Andhra Pradesh High Court ordered the release of goods and the vehicle detained under GST provisions even though the penalty was paid beyond the 15‑day limit prescribed ...
![GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116950-gst-penalty-paid-beyond-15-day-limit-taxscan.jfif "GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]")
Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that amounts collected during investigation cannot be retained by the department once the demand itself is...
![Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116750-amounts-collected-central-excise-investigation-refunded-demand-cestat-taxscan.webp "Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]")
Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]
In a recent ruling, the Gujarat High Court held that a final income tax assessment cannot be passed while objections filed before the Dispute Resolution Panel (DRP) are still pending and quashed...
![Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116896-income-tax-final-assessment-passed-drp-objections-pending-gujarat-hc-order-s144c-violation-taxscan.webp "Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]")
Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect Exemption Notification [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted the excise duty refund of Rs. 64.32 crore along with interest, holding that the refund could not be...
![Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect Exemption Notification [Read Order]](https://images.taxscan.in/h-upload/2026/01/04/500x300_2117037-sun-pharma-lab-cestat-excise-duty-refund-despite-citing-incorrect-exemption-notification-taxscan.webp "Relief for Sun Pharma Lab: CESTAT Grants Excise Duty Refund of Rs. 64.32 Cr Despite Citing Incorrect Exemption Notification [Read Order]")
![GST Refund Claim for Jan-Mar 2019 Not Barred by Amended Limitation u/s 54: J&K&L HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/04/500x300_2117025-gst-refund-claim-amended-limitation-us-54-jkl-hc-taxscan.webp "GST Refund Claim for Jan-Mar 2019 Not Barred by Amended Limitation u/s 54: J&K&L HC [Read Order]")
Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]
In a recent ruling, the Calcutta High Court held that dropping an issue during income tax scrutiny due to lack of material does not amount to a “change of opinion” and does not bar reopening of...
![Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116872-dropping-issue-during-income-tax-scrutiny-lack-material-not-change-opinion-calcutta-hc.webp "Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]")