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.
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119877-cestat-mumbai-service-tax-service-tax-levy-service-tax-recipient-tax-demand-invalid-cestat-service-tax-ruling-itr-disclosure-service-tax-service-tax-levy-itr-disclosure-cannot-trigger-service-tax-levy-taxscan.webp "Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]")
Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), held that mere disclosure of turnover/income in an Income Tax...
![IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/250x150_2119868-iec-alert-active-when-oio-passed-taxscan.webp "IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]")
![Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119691-legal-heirs-income-tax-notices-madras-hc-remits-case-subject-deposit-disputed-demand-excluding-interest-taxscan.webp "Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case Subject to Deposit of 20% of Disputed demand Excluding Interest [Read Order]")
![Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119708-service-tax-demand-based-only-on-income-tax-data-taxscan.webp "Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]")
![Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119684-works-contract-maintenance-services-provided-neepco-taxscan.webp "Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]")
GST Order Passed on Same Day as Additional Reply filed Does Not Mean Order suffers from Irregularities: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that merely the GST ( goods and services tax ) order passed on the same day as additional reply filed does not mean it suffers from any irregularities...
![GST Order Passed on Same Day as Additional Reply filed Does Not Mean Order suffers from Irregularities: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119547-gst-order-passed-on-same-day-additional-reply-filed-taxscan.jfif "GST Order Passed on Same Day as Additional Reply filed Does Not Mean Order suffers from Irregularities: Madras HC [Read Order]")
![Income Tax Reassessment against Company after Liquidation is Invalid: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119565-income-tax-reassessment-against-company.webp "Income Tax Reassessment against Company after Liquidation is Invalid: Madras HC [Read Order]")
Delay in Filing Form 10 due to Technical Issue Cannot Deny Benefit to Trust: Madras HC condones 530-Day Delay [Read Order]
In a recent ruling, the Madras High Court held that a trust cannot be denied the benefit of exemption under Section 11 of the Income Tax Act, 1961 merely due to a technical breach of delay in filing...
![Delay in Filing Form 10 due to Technical Issue Cannot Deny Benefit to Trust: Madras HC condones 530-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119567-delay-filing-form-10-due-technical-issue-cannot-deny-benefit-to-trust-madras-hc-condones-530-day-delay-taxscan.webp "Delay in Filing Form 10 due to Technical Issue Cannot Deny Benefit to Trust: Madras HC condones 530-Day Delay [Read Order]")
GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order]
The Madurai bench of Madras High Court said that proceedings against short payment of tax or tax not paid on the intention of fraud shall be initiated under Section 74A from Financial Year 2024-25....
![GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119489-gst-s-74a-applies-fy-2024-25-madras-hc-directs-treat-wrongly-issued-s-73-order-notice-s-74a-taxscan.webp "GST S. 74A applies from FY 2024-25’: Madras HC directs to Treat wrongly Issued S. 73 Order as Notice to S. 74A [Read Order]")
No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [Read Order]
The Madras High Court quashed countervailing duty (CVD) on two imported vessels later which later converted to coastal run after that date holding that the demand cannot be raised under customs...
![No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119470-no-cvd-liability-pre-2012-imported-vessels-converted-coastal-run.webp "No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [Read Order]")
Asset Holding Pattern Decides Taxability of Land Sale Profit as Capital Gain or Business Income: Madras HC [Read Order]
The Madras High Court has held that the nature of profit earned from sale of land whether taxable as “Capital Gains” or “Business Income”, depends on the assessee’s asset holding pattern,...
![Asset Holding Pattern Decides Taxability of Land Sale Profit as Capital Gain or Business Income: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119483-land-sale-profit-taxscan.webp "Asset Holding Pattern Decides Taxability of Land Sale Profit as Capital Gain or Business Income: Madras HC [Read Order]")
