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.
![Old Lead Acid Batteries Recovered from Ship Breaking Not Excisable: CESTAT Holds Removal Does Not Amount to Manufacture [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2093003-old-lead-acid-batteries-taxscan.webp "Old Lead Acid Batteries Recovered from Ship Breaking Not Excisable: CESTAT Holds Removal Does Not Amount to Manufacture [Read Order]")
Old Lead Acid Batteries Recovered from Ship Breaking Not Excisable: CESTAT Holds Removal Does Not Amount to Manufacture [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that old Lead Acid Batteries recovered from ship...
![Old and Used Lead Acid Batteries Recovered from Ship Breaking Classifiable Under Heading 8507, Not as Lead Waste and Scrap: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093013-cestat-lead-acid-batteries-gst-old-batteries-classification-taxscan.webp "Old and Used Lead Acid Batteries Recovered from Ship Breaking Classifiable Under Heading 8507, Not as Lead Waste and Scrap: CESTAT [Read Order]")
![CESTAT’s Remand Order Not a Final Decision: Delhi HC Rules Taxpayer Eligible for SVLDRS Relief [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093051-svldrs-relief-taxscan.webp "CESTAT’s Remand Order Not a Final Decision: Delhi HC Rules Taxpayer Eligible for SVLDRS Relief [Read Order]")
![Email Bounce Does Not Invalidate GST Notices Service if available on Portal: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093041-gst-notices-taxscan.webp "Email Bounce Does Not Invalidate GST Notices Service if available on Portal: Delhi HC [Read Order]")
OTN Cards and Modules Incapable of Independent Operation Classifiable as Parts, Not Apparatus: CESTAT Upholds Classification under ‘Parts’ Heading [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Optical Transport Network (OTN) cards and modules incapable of independent operation are...
![OTN Cards and Modules Incapable of Independent Operation Classifiable as Parts, Not Apparatus: CESTAT Upholds Classification under ‘Parts’ Heading [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092987-otn-cards-cestat-upholds-taxscan.webp "OTN Cards and Modules Incapable of Independent Operation Classifiable as Parts, Not Apparatus: CESTAT Upholds Classification under ‘Parts’ Heading [Read Order]")
Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]
In a recent ruling, the Calcutta High Court held that interest under Section 244A of the Income Tax Act is not automatically payable on refunds ordered by the court unless the court specifically...
![Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092951-income-tax-refund-interest.webp "Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]")
Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that software delivered through electronic download is not liable to customs duty as it does ...
![Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092790-customs-duty-customs-duty-leviable-on-twin-vision-scanner-twin-vision-scanner-scanner-products-cestat-taxscan.webp "Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]")
NCLAT Rules Monetisation of Unsold Units of Real Estate Project Impermissible without Revalidated Building Plan in Reverse CIRP [Read Order]
The National Company Law Appellate Tribunal (NCLAT) refused to allow the Interim Resolution Professional’s (IRP) request to monetise unsold units of the real estate project under a reverse Corporate...
![NCLAT Rules Monetisation of Unsold Units of Real Estate Project Impermissible without Revalidated Building Plan in Reverse CIRP [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092807-nclat-taxscan.webp "NCLAT Rules Monetisation of Unsold Units of Real Estate Project Impermissible without Revalidated Building Plan in Reverse CIRP [Read Order]")
NCLAT Upholds Rejection of Section 7 Application as Default Amount was Below ₹1 Crore, Sets Aside Penalty u/s 65 [Read Order]
The National Company Law Appellate Tribunal (NCLAT) upheld the order of the Indore Bench of the National Company Law Tribunal (NCLT) rejecting a Section 7 application filed, after observing that ...
![NCLAT Upholds Rejection of Section 7 Application as Default Amount was Below ₹1 Crore, Sets Aside Penalty u/s 65 [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092810-nclat-application-penalty-taxscan.webp "NCLAT Upholds Rejection of Section 7 Application as Default Amount was Below ₹1 Crore, Sets Aside Penalty u/s 65 [Read Order]")
Trader Profiteered from Vaseline Product by Not Passing on GST Rate Reduction Benefit to Consumers: Delhi HC Upholds NAPA’s Order [Read Order]
In a recent ruling, the Delhi High Court held that a trader profiteered from the sale of a Vaseline product by not passing on the benefit of the reduction in GST rate from 28% to 18% to consumers and...
![Trader Profiteered from Vaseline Product by Not Passing on GST Rate Reduction Benefit to Consumers: Delhi HC Upholds NAPA’s Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092848-trader-profiteered-vaseline-product-passing-gst-rate-reduction-benefit-consumers-delhi-hc-napas-taxscan.webp "Trader Profiteered from Vaseline Product by Not Passing on GST Rate Reduction Benefit to Consumers: Delhi HC Upholds NAPA’s Order [Read Order]")
NCLAT Holds ICBC Cannot Retain ₹27.60 Crore FD as Reliance Owed No Dues, Lien Letter Limited to Debtor’s Own Liabilities [Read Order]
The National Company Law Appellate Tribunal (NCLAT) held that the Industrial and Commercial Bank of China Limited (ICBC) was not entitled to retain a fixed deposit of Rs. 27.60 crore belonging to ...
![NCLAT Holds ICBC Cannot Retain ₹27.60 Crore FD as Reliance Owed No Dues, Lien Letter Limited to Debtor’s Own Liabilities [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092713-nclat-holds-icbc-taxscan.webp "NCLAT Holds ICBC Cannot Retain ₹27.60 Crore FD as Reliance Owed No Dues, Lien Letter Limited to Debtor’s Own Liabilities [Read Order]")