Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![Debenture Money Collected Before Special Resolution & MGT-14 Filing: MCA imposes Lesser Penalty considering Startup Status [Read Order]](https://images.taxscan.in/h-upload/2026/01/26/2121943-debenture-money-special-resolution-mgt-14-filing-mca-penalty-startup-status-taxscan.webp "Debenture Money Collected Before Special Resolution & MGT-14 Filing: MCA imposes Lesser Penalty considering Startup Status [Read Order]")
Debenture Money Collected Before Special Resolution & MGT-14 Filing: MCA imposes Lesser Penalty considering Startup Status [Read Order]
The Ministry of Corporate Affairs ( MCA ), has penalised a private company and its two directors for collecting debenture application money from...
![Tobacco Leaves Threshing Not Taxable under BAS: CESTAT sets aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/25/2121843-tobacco-leaves-bas-cestat-service-tax-demand-taxscan.webp "Tobacco Leaves Threshing Not Taxable under BAS: CESTAT sets aside Service Tax Demand [Read Order]")
![CESTAT upholds Service Tax Penalty on ATC Logistics for Non-Filing of ST-3 Returns, Holds Willful Suppression Established [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/2121695-cestat-upholds-service-tax-penalty-on-atc-logistics-for-non-filing-of-st-3-returns-holds-willful-suppression-established-taxscan.webp "CESTAT upholds Service Tax Penalty on ATC Logistics for Non-Filing of ST-3 Returns, Holds Willful Suppression Established [Read Order]")
![Extended Period cannot be invoked when Normal Period Demand settled on Merits: CESTAT favours IDP Education [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/2121689-cestat-new-delhi-idp-education-idp-education-case-cestat-ruling-in-favour-of-idp-education-taxscan.webp "Extended Period cannot be invoked when Normal Period Demand settled on Merits: CESTAT favours IDP Education [Read Order]")
![Directors cannot Directly Targeted for Company’s GST Dues During Liquidation: Madras HC Grants Liberty to ‘Extricate’ Liability [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/2121686-madras-high-court-gst-ruling-taxscan.webp "Directors cannot Directly Targeted for Company’s GST Dues During Liquidation: Madras HC Grants Liberty to ‘Extricate’ Liability [Read Order]")
Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ),New Delhi (Principal Bench) held that the cash calls in oil and gas from Unincorporated joint ventures are not taxable as service...
![Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/2121681-cash-calls-in-oil-gas-from-unincorporated-joint-ventures-not-taxable-service-cestat-quashes-service-tax-demand-taxscan.webp "Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]")
Interest on Ocean Freight IGST Refund applies from Date of Deposit, No from Refund Application: Orissa HC [Read Order]
The Orissa High Court has held that interest on refund of IGST ( Integrated Goods and Services Tax ) paid on “ocean freight” is payable from the date of deposit of tax. The court ordered 6%...
![Interest on Ocean Freight IGST Refund applies from Date of Deposit, No from Refund Application: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/23/2121536-interest-on-ocean-freight-igst-refund-applies-from-date-of-deposit-no-from-refund-application-orissa-hc-taxscan.webp "Interest on Ocean Freight IGST Refund applies from Date of Deposit, No from Refund Application: Orissa HC [Read Order]")
![GSTAT Orders Registry 6-Month Leniency in Scrutiny of GST Appeal Filings on Portal [Read Order]](https://images.taxscan.in/h-upload/2026/01/23/2121535-gstat-gst-taxscan.jfif "GSTAT Orders Registry 6-Month Leniency in Scrutiny of GST Appeal Filings on Portal [Read Order]")
‘Bunching’ of GST notices across Multiple FYs Not Permissible: Madras HC; Holds Section 74A applicable from FY 2024-25 [Read Order]
The Madras High Court held that GST ( Goods and Services Tax 0 authorities cannot issue a single show cause notice or pass a common assessment order by clubbing multiple financial years together. ...
![‘Bunching’ of GST notices across Multiple FYs Not Permissible: Madras HC; Holds Section 74A applicable from FY 2024-25 [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121327-bunching-of-gst-notices-across-multiple-fys-not-permissible-taxscan.jfif "‘Bunching’ of GST notices across Multiple FYs Not Permissible: Madras HC; Holds Section 74A applicable from FY 2024-25 [Read Order]")
GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]
In an important ruling, the Madurai Bench of the Madras High Court allowed the merger of old and new GSTIN ( Goods and Services Tax Identification number ) for the ITC ( Input Tax Credit) ...
![GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121309-gst-notices-for-old-cancelled-gstin-served-only-via-portal-madras-hc.webp "GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]")
Delegated Legislation has No Force of Law until Published in Official Gazette: Supreme Court on DGFT’s Steel MIP Notification [Read Order]
The Supreme Court held that delegated legislation does not acquire the force of law unless it is published in the Official Gazette, and mere uploading of a notification on a government website is...
![Delegated Legislation has No Force of Law until Published in Official Gazette: Supreme Court on DGFT’s Steel MIP Notification [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121291-supreme-court-dgft-taxscan.jfif "Delegated Legislation has No Force of Law until Published in Official Gazette: Supreme Court on DGFT’s Steel MIP Notification [Read Order]")
Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai held that Article 243W of the Constitution does not grant tax immunity to private contractors executing outsourced...
![Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121205-cestat-chennai-park-maintenance-garden-maintenance-service-tax-on-park-maintenance-private-contractors-service-tax-park-and-garden-maintenance-service-cestat-service-tax-on-park-and-garden-maintenance.webp "Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]")