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.
Reversal of Excess GST ITC following Reduction of GST Rate/Reclassification as Exempt: Why and How
On September 22, 2025, major GST reforms came into effect. Among the biggest changes were rate cuts on popular items: several goods that earlier...
![Sales Tax Tribunal Can Rectify Glaring Errors Ignoring Precedents and Jurisdictional Lapses u/s 62: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089091-bombay-hc-sales-tax.webp "Sales Tax Tribunal Can Rectify Glaring Errors Ignoring Precedents and Jurisdictional Lapses u/s 62: Bombay HC [Read Order]")
![Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089042-sole-reliance-statements-impermissible-cestat-taxscan.webp "Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]")
![Income Tax Penalty Cannot Be Levied on Estimated Additions for Alleged Bogus Purchases: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089066-income-tax-pently-bogus-purchases-sales-taxscan.webp "Income Tax Penalty Cannot Be Levied on Estimated Additions for Alleged Bogus Purchases: Bombay HC [Read Order]")
![Win for Parle Products: Bombay HC Rules Freight Charges Reimbursed by Wholesalers Do Not Form Part of Sale Price, No Sales Tax Payable [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089058-win-for-parle-products-parle-products-taxscan.webp "Win for Parle Products: Bombay HC Rules Freight Charges Reimbursed by Wholesalers Do Not Form Part of Sale Price, No Sales Tax Payable [Read Order]")
Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that penalties for alleged smuggling of gold could not be sustained when the seized gold bars had no ...
![Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088792-absence-foreign-markings-purity-standard-cestat-quashes-penalties-alleged-gold-smuggling-case-taxscan.webp "Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]")
Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that electricity charges recovered by builders from tenants on actual basis as a pure agent are not taxable...
![Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088785-electricity-charges-recovered-builders-actuals-pure-agent-taxable-service-cestat-taxscan.webp "Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]")
Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that maintenance deposits collected by builders for sinking and development funds are not taxable as ...
![Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088773-maintenance-deposits-collected-builders-sinking-and-development-funds-taxable-services-cestat-taxscan.webp "Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]")
Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that group insurance policies covering employees against accidental death and injury during working hours ...
![Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088724-group-insurance-insurance-accidental-death-taxscan.webp "Group Insurance Covering Accidental Death and Injury During Working Hours Qualifies as Input Service, Not Personal Use: CESTAT [Read Order]")
Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]
In a recent ruling, the Allahabad High Court held that when the Revenue fails to produce original records of the process server, the allegation of anti-dating of an assessment order cannot be...
![Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088744-trade-tax-taxscan.webp "Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]")
2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]
In a recent ruling, the Allahabad High Court held that interstate sales of electronic goods were taxable at 2% CST without any surcharge, and that reassessment proceedings initiated based on a...
![2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088734-allahabad-high-court-electronic-sales-reassessment-taxscan.webp "2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]")
