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.
![₹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/2026/01/16/500x300_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]")
₹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...
![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/2026/01/16/250x150_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/2026/01/16/250x150_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]](https://images.taxscan.in/h-upload/2026/01/16/250x150_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]")
![Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120014-evidentiary-role-of-trc-is-limited-us-245r2-of-income-tax-act-supreme-court-says-trc-not-conclusive-to-get-dtaa-benefit-taxscan.webp "Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]")
‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]
The Supreme court, in its landmark tax ruling held that assessees can do their tax plan, but the same shall be within the limits of the law. Justice R. Mahadevan and Justice J.B. Pardiwala...
![‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120020-supreme-court-tax-planning-tax-law-indian-tax-law-supreme-court-tax-ruling-tax-planning-cannot-override-law-supreme-court-tax-planning-must-follow-statutory-provisions-supreme-court-on-lawful-tax-planning-taxscan.webp "‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]")
No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]
In a very important ruling, the Supreme Court held that Tiger Global’s Mauritius-based investment entities are not entitled to claim DTAA protection for capital gains arising from the sale of...
![No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120019-dtaa-tiger-sale-flipkart-walmart-supreme-court-transaction-tax-avoidance-taxscan.webp "No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]")
Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that once the demand and penalty against the main tobacco manufacturer were set aside, the penalty imposed...
![Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119933-penalty-alleged-individual-conspirator-demand-penalty-against-firm-quashed-cestat-taxscan.webp "Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]")
GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]
The Allahabad High Court held that once the GST Appellate Tribunal ( GSTAT ) has been constituted and functions, pending writ petitions filed due to its non-availability should not be kept pending. ...
![GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119921-gstat-functional-allahabad-hc-directs-interim-deposit-writ-pre-deposit-limitation-bar-taxscan.webp "GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]")
Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]
The Calcutta High Court has taken up the question of whether an officer of the Bureau of Investigation has jurisdiction to conduct search proceedings under Section 67, adjudicate and pass an order...
![Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119922-gst-section-74-taxscan.webp "Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]")
‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]
The Calcutta High Court held that a mere “possibility” that an assessee may have received an SMS/email alert regarding a GST ( Goods and Services tax ) adjudication order is not conclusive proof of...
![‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119904-possibility-of-emailsms-notice-of-gst-order-not-conclusive-calcutta-hc-orders-fresh-consideration.webp "‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]")
![GST Paid in Wrong Head: Allahabad HC Orders Fresh Consideration & Refund u/s 77 if Due [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119878-gst-paid-wrong-head-allahabad-hc-orders-fresh-consideration-refund-us-77-if-due-taxscan.webp "GST Paid in Wrong Head: Allahabad HC Orders Fresh Consideration & Refund u/s 77 if Due [Read Order]")