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.
![‘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/2026/01/22/500x300_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]")
‘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...
![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/2026/01/22/250x150_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]](https://images.taxscan.in/h-upload/2026/01/22/250x150_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]](https://images.taxscan.in/h-upload/2026/01/21/250x150_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]")
![Landscaping & Garden Maintenance Taxable as ‘Management, Maintenance or Repair Service’: CESTAT upholds Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121187-landscaping-garden-maintenance-taxable-management-maintenance-repair-service.webp "Landscaping & Garden Maintenance Taxable as ‘Management, Maintenance or Repair Service’: CESTAT upholds Service Tax Demand [Read Order]")
GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]
The Punjab & Haryana High Court has held that GST ( Goods and Services Tax ) cannot be levied on statutory fees such as petition fee, ARR processing fee and licence fee collected by the...
![GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121200-gst-not-leviable-statutory-fee-collected-electricity-regulatory-commission-ph-hc-quashes-scn-taxscan.webp "GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]")
Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that service tax exemption for services supplied to SEZ (Special Economic Zone) units/developers is not...
![Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121206-service-tax-exemption-automatic-sez-supplies-authorised-operations-proof-mandatory-cestat-taxscan.webp "Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]")
Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court held that best judgment assessment orders passed under Section 62 of the GST ( Goods and Services Tax ) Act, 2017 cannot continue once the registered person files the...
![Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121148-best-judgment-assessment-62-cannot-survive-once-gst-returns-filed-andhra-pradesh-hc-taxscan.webp "Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]")
Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]
The Calcutta High Court held that IGST (Integrated Goods and Services Tax ) on ocean freight under the reverse charge mechanism ( RCM ) is not payable even for the period prior to 01.10.2023. ...
![Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121103-calcutta-high-court-ocean-freight-ocean-freight-igst-ocean-freight-igst-under-rcm-igst-on-ocean-freight-imports-taxscan.webp "Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]")
CA Withdraws LPA against ICAI SCN: Delhi HC Permits Fresh Writ before Single Judge against Final Removal Order [Read Order]
The Delhi High Court permitted a Chartered Accountant ( CA ) to withdraw his LPA filed against the dismissal of his writ petition challenging an ICAI (Institute of Chartered Accountants of India )...
![CA Withdraws LPA against ICAI SCN: Delhi HC Permits Fresh Writ before Single Judge against Final Removal Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120881-ca-withdraws-lpa-icai-scn-delhi-hc-writ-single-judge-final-removal-order-taxscan.webp "CA Withdraws LPA against ICAI SCN: Delhi HC Permits Fresh Writ before Single Judge against Final Removal Order [Read Order]")