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.
![Interim Dividend Deposited in Current Account Instead of Separate Bank Account: MCA Penalise Company [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/2120703-interim-dividend-violation-taxscan.webp "Interim Dividend Deposited in Current Account Instead of Separate Bank Account: MCA Penalise Company [Read Order]")
Interim Dividend Deposited in Current Account Instead of Separate Bank Account: MCA Penalise Company [Read Order]
The Ministry of Corporate Affairs ( MCA ) imposed penalties on a private limited company and its director for depositing the interim dividend amount...
![Employees liable to Tax If Employer Deducted TDS but Did not Deposit: Kerala HC Dismisses Writ Appeals [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/2120705-tds-kerala-high-court-taxscan.jfif "Employees liable to Tax If Employer Deducted TDS but Did not Deposit: Kerala HC Dismisses Writ Appeals [Read Order]")
![Interest on TDS/VAT/Royalty Not allowable for Deduction as it is a Statutory Expenditure: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120250-interest-tds-vat-royalty-not-allowable-deduction-statutory-expenditure-itat-taxscan.webp "Interest on TDS/VAT/Royalty Not allowable for Deduction as it is a Statutory Expenditure: ITAT [Read Order]")
![No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120246-service-tax-blasting-road-works-registration-tax-payable-taxscan.webp "No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]")
![None appeared for Hearing Despite Multiple Notices: Chhattisgarh HC Refuses to Quash ₹1.37 Cr Personal Penalty under GST [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120238-hearing-multiple-notices-chhattisgarh-hc-quash-personal-penalty-under-gst-taxscan.webp "None appeared for Hearing Despite Multiple Notices: Chhattisgarh HC Refuses to Quash ₹1.37 Cr Personal Penalty under GST [Read Order]")
Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]
The Calcutta High Court has held that a seizure memo under Section 110(1) of the Customs Act, 1962 cannot be treated as invalid merely because it does not contain elaborate or detailed reasons when...
![Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120234-calcutta-high-court-betel-nut-betel-nut-smuggling-smuggling-case-smuggling-seizure-memo-betel-nut-smuggling-calcutta-high-court-ruling-taxscan.webp "Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]")
GST Appellate Authority Cannot Enhance Tax without notifying Assessee: Calcutta HC sets Aside added Demand [Read Order]
The Calcutta High Court has decided that the GST ( Goods and ServicesTax ) appellate authority cannot increase the tax liability without intimating the assessee. In the present matter,...
![GST Appellate Authority Cannot Enhance Tax without notifying Assessee: Calcutta HC sets Aside added Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120203-gst-appellate-authority-cannot-enhance-tax-without-notifying-assessee-calcutta-hc-sets-aside-added-demand-taxscan.webp "GST Appellate Authority Cannot Enhance Tax without notifying Assessee: Calcutta HC sets Aside added Demand [Read Order]")
Importer Shifts address without Intimation, Returned Postal Covers: CESTAT Calls Conduct Not Bona Fide, Declines Relief [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai, has ruled that an importer cannot later use non-service of orders as a basis for seeking relief if he moved his company...
![Importer Shifts address without Intimation, Returned Postal Covers: CESTAT Calls Conduct Not Bona Fide, Declines Relief [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120119-importer-shifts-address-without-intimation-returned-postal-covers-taxscan.jfif "Importer Shifts address without Intimation, Returned Postal Covers: CESTAT Calls Conduct Not Bona Fide, Declines Relief [Read Order]")
₹50k is Maximum Penalty under CBLR, Revenue Cannot Seek Higher Penalty in Forged Mate Receipt Case: CESTAT [Read Order]
The Customs Brokers Licensing Regulations (CBLR), 2013 stipulate a maximum penalty of ₹50,000, and the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the...
![₹50k is Maximum Penalty under CBLR, Revenue Cannot Seek Higher Penalty in Forged Mate Receipt Case: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120111-50k-is-maximum-penalty-under-cblr-revenue-cannot-seek-higher-penalty-in-forged-mate-receipt-case-cestat-taxscan.webp "₹50k is Maximum Penalty under CBLR, Revenue Cannot Seek Higher Penalty in Forged Mate Receipt Case: CESTAT [Read Order]")
Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ),Ahmedabad held that when an assessee’s pre-deposit is refunded after the appeal succeeds, the Revenue is liable to pay interest...
![Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120108-revenue-must-pay-interest-on-pre-deposit-from-date-deposit-till-refund-cestat-orders-12-interest-taxscan.webp "Revenue must pay Interest on Pre-Deposit From Date of Deposit Till Refund: CESTAT Orders 12% Interest [Read Order]")
![Penalty under Income Tax cannot be Sustained Independently when Additions are Deleted: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120072-penalty-under-income-tax-cannot-sustained-independently-when-additions-deleted-itat-taxscan.webp "Penalty under Income Tax cannot be Sustained Independently when Additions are Deleted: ITAT [Read Order]")
Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside penalties imposed on generation of a dummy shipping bill finding that it was made for internal...
![Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120032-dummy-shipping-bill-used-only-charges-calculation-no-evidence-fraud-taxscan.jfif "Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]")