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.
MCA Reminder for OPCs: File Form AOC-4 Before this Due Date
The Ministry of Corporate Affairs ( MCA ) has reminded all One Person Companies ( OPCs ) to complete the filing of Form AOC-4 for the financial year...
![SEBI Eases Compliance for FPIs Investing Only in Government Securities [Read Circular]](https://images.taxscan.in/h-upload/2025/09/11/250x150_2085566-sebi-fpi-taxscan.webp "SEBI Eases Compliance for FPIs Investing Only in Government Securities [Read Circular]")
![SEBI Revises Angel Fund Regulations: Accredited Investors Made Mandatory, Investment Capped at Rs. 25 Crore [Read Circular]](https://images.taxscan.in/h-upload/2025/09/11/250x150_2085560-sebi-angel-fund-regulations-accredited-investors-mandatory-investment-capped-taxsxcan.webp "SEBI Revises Angel Fund Regulations: Accredited Investors Made Mandatory, Investment Capped at Rs. 25 Crore [Read Circular]")
![SEBI Introduces Co-Investment Framework Within AIFs via CIV Schemes [Read Circular]](https://images.taxscan.in/h-upload/2025/09/11/250x150_2085531-sebi-taxscan.webp "SEBI Introduces Co-Investment Framework Within AIFs via CIV Schemes [Read Circular]")
S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]
The Madurai Bench of the Madras High Court held that Section 173(5) of the Code of Criminal Procedure, 1973, which governs filing of police reports, cannot be invoked in prosecutions under the...
![S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085473-no-corrupt-motive-found-madras-hc-disciplinary-case-gst-deputy-commissioner-taxscan.webp "S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]")
Electricity Supplied to Township Not in ‘Course or Furtherance of Business’ u/s 16(1), No ITC Allowed: Chhattisgarh HC [Read Order]
In a recent judgment, the Chhattisgarh High Court at Bilaspur held that electricity supplied by a manufacturer to its residential township for employees is not an activity “in the course or ...
![Electricity Supplied to Township Not in ‘Course or Furtherance of Business’ u/s 16(1), No ITC Allowed: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085468-electricity-supplied-taxscan.webp "Electricity Supplied to Township Not in ‘Course or Furtherance of Business’ u/s 16(1), No ITC Allowed: Chhattisgarh HC [Read Order]")
Setback for Pondicherry Engineering College: CESTAT Upholds Service Tax on Technical Testing & Analysis Services, Penalty Waived [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Pondicherry Engineering College is liable to pay service tax on “Technical Testing and Analysis...
![Setback for Pondicherry Engineering College: CESTAT Upholds Service Tax on Technical Testing & Analysis Services, Penalty Waived [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085309-pondicherry-engineering-college-taxscan.webp "Setback for Pondicherry Engineering College: CESTAT Upholds Service Tax on Technical Testing & Analysis Services, Penalty Waived [Read Order]")
GST Dept Prima Facie Cannot Reconfirm Dropped SCN Demands After Remand: Delhi HC Directs CESTAT to Examine Validity [Read Order]
In a recent decision, the Delhi High Court observed that the GST Department cannot, even prima facie, reconfirm demands that were previously dropped in an earlier adjudication, unless those demands...
![GST Dept Prima Facie Cannot Reconfirm Dropped SCN Demands After Remand: Delhi HC Directs CESTAT to Examine Validity [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085287-gst-dept-prima-facie-scn-delhi-hc-cestat-taxscan.webp "GST Dept Prima Facie Cannot Reconfirm Dropped SCN Demands After Remand: Delhi HC Directs CESTAT to Examine Validity [Read Order]")
Miss One Instalment, Pay Full GST Dues: Uttarakhand HC Allows Taxpayer to Seek Instalment Relief u/s 80 [Read Order]
In a recent ruling, the Uttarakhand High Court observed that a taxpayer may seek instalment relief under Section 80 of the GST Act, 2017, and that no coercive action should be taken until a decision...
![Miss One Instalment, Pay Full GST Dues: Uttarakhand HC Allows Taxpayer to Seek Instalment Relief u/s 80 [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085284-gst-dues-gst-uttarakhand-hc-instalment-instalment-relief-pay-full-gst-dues-taxscan.webp "Miss One Instalment, Pay Full GST Dues: Uttarakhand HC Allows Taxpayer to Seek Instalment Relief u/s 80 [Read Order]")
Clear Float Glass with Tin Absorbent Layer Classifiable as Non-Wired Glass with Absorbent/Reflecting Layer: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that clear float glass with a tin absorbent layer is classifiable as non-wired glass with an absorbent or ...
![Clear Float Glass with Tin Absorbent Layer Classifiable as Non-Wired Glass with Absorbent/Reflecting Layer: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/500x300_2084911-float-glass-cestat-taxscan.webp "Clear Float Glass with Tin Absorbent Layer Classifiable as Non-Wired Glass with Absorbent/Reflecting Layer: CESTAT [Read Order]")
MCA Expands Fast-Track Merger Rules u/s 233, Introduces New Forms and Broader Company Coverage in CAA Rules [Read Notification]
The Ministry of Corporate Affairs (MCA) issued Notification No. G.S.R. 603(E) dated September 4, 2025, amending the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. The...
![MCA Expands Fast-Track Merger Rules u/s 233, Introduces New Forms and Broader Company Coverage in CAA Rules [Read Notification]](https://images.taxscan.in/h-upload/2025/09/09/500x300_2084854-fast-track-merger.webp "MCA Expands Fast-Track Merger Rules u/s 233, Introduces New Forms and Broader Company Coverage in CAA Rules [Read Notification]")