![Mere Uploading GST notice on Portal Repeatedly without Ensuring Receipt by Taxpayer Cannot be Considered as Effective Service: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Mere-Uploading-GST-notice-Portal-Repeatedly-Ensuring-Receipt-Taxpayer-Considered-Effective-Service-Madras-HC-TAXSCAN.jpg "Mere Uploading GST notice on Portal Repeatedly without Ensuring Receipt by Taxpayer Cannot be Considered as Effective Service: Madras HC [Read Order]")
Mere Uploading GST notice on Portal Repeatedly without Ensuring Receipt by Taxpayer Cannot be Considered as Effective Service: Madras HC [Read Order]
In a recent judgment, the Madras High Court set aside a GSTÂ ( Goods and Services Tax ) assessment order, holding that merely uploading a notice on...
![CoC can hold Second Challenge Process even after Declaration of Highest Bidder: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/NCLAT-Committee-of-Creditors-Declaration-of-Highest-Bidder-taxscan.jpg "CoC can hold Second Challenge Process even after Declaration of Highest Bidder: NCLAT [Read Order]")
![Madras HC Upholds Validity of GST Rule 36(4), Declares It Neither Ultra Vires Nor Violative of Article 14 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Madras-HC-Validity-of-GST-Rule-364-Neither-Ultra-Vires-Violative-of-Article-14-TAXSCAN.jpg "Madras HC Upholds Validity of GST Rule 36(4), Declares It Neither Ultra Vires Nor Violative of Article 14 [Read Order]")
![Amendment of Bill of Entry to Claim CVD Exemption After Five Years Not Allowed Without Reassessment: CESTAT Sets Aside Appellate Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Amendment-Bill-Entry-Claim-CVD-Exemption-Reassessment-CESTAT-Appellate-Order-Taxscan.jpg "Amendment of Bill of Entry to Claim CVD Exemption After Five Years Not Allowed Without Reassessment: CESTAT Sets Aside Appellate Order [Read Order]")
![Relief to PNB: ITAT Allows Rs.12.62 Lakh Club Membership Fee as Business Expense u/s 37 of ITA [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Relief-PNB-ITAT-Allows-Club-Membership-Business-Expense-us-37-of-ITA-Taxscan.jpg "Relief to PNB: ITAT Allows Rs.12.62 Lakh Club Membership Fee as Business Expense u/s 37 of ITA [Read Order]")
Taxation of Gross Receipts Without Valid 12A Registration: ITAT Rules Only Net Surplus After Expenses Taxable [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT)Â held that only the net surplus after allowing expenses and depreciation is taxable where a trust does not have valid registration under...
![Taxation of Gross Receipts Without Valid 12A Registration: ITAT Rules Only Net Surplus After Expenses Taxable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Taxation-of-Gross-Receipts-12A-Registration-ITAT-Rules-Surplus-Expenses-Taxable-Taxscan.webp "Taxation of Gross Receipts Without Valid 12A Registration: ITAT Rules Only Net Surplus After Expenses Taxable [Read Order]")
Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Skyline Builders by allowing deduction under section 80IB(10) of Income Tax Act,1961, holding that the firm acted as a...
![Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Relief-to-Skyline-Builders-ITAT-Allows-Deduction-us-80IB10-BuilderDeveloper-Works-Contractor-taxscan.jpg "Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]")
Personal Account of Club’s President Cannot Be Frozen for Club’s Default in GST Dues: Madras HC Orders De-freezing [Read Order]
The Madras High Court has held that the personal bank account of an individual cannot be frozen for the Goods and Services Tax ( GST ) liabilities of a club, even if the individual happens to be the...
![Personal Account of Club’s President Cannot Be Frozen for Club’s Default in GST Dues: Madras HC Orders De-freezing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Personal-Account-Clubs-President-Clubs-GST-Dues-Madras-HC-Orders-De-freezing-TAXSCAN.jpg "Personal Account of Club’s President Cannot Be Frozen for Club’s Default in GST Dues: Madras HC Orders De-freezing [Read Order]")
![Demand Notice u/s 8 of IBC Sent to Wrong Address Invalidates Insolvency Petition: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Demand-Notice-IBC-NCLT-taxscan.jpg "Demand Notice u/s 8 of IBC Sent to Wrong Address Invalidates Insolvency Petition: NCLT [Read Order]")
![Advance Payments made by Receiver of Goods is also an Operational Creditor: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/NCLT-Operational-Creditor-Advance-Payments-taxscan.jpg "Advance Payments made by Receiver of Goods is also an Operational Creditor: NCLT [Read Order]")
ITAT Sets Aside Rejection of 80G Registration to Charitable Trust, Orders Fresh Consideration by CIT(E) [Read Order]
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) has remitted to the Commissioner of Income Tax (Exemption), Pune, the question of approval under section 80G in the case of the assessee,...
![ITAT Sets Aside Rejection of 80G Registration to Charitable Trust, Orders Fresh Consideration by CIT(E) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Charitable-Trust-80G-Registration-ITAT-Taxscan.jpg "ITAT Sets Aside Rejection of 80G Registration to Charitable Trust, Orders Fresh Consideration by CIT(E) [Read Order]")
ITAT Quashes Reassessment Orders against Assessee Due to Time-Barred Notice under New Regime [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has quashed two reassessment proceedings against the assessee Vinay Agrawal for Assessment Years 2014–15 and 2015–16, holding that the...
![ITAT Quashes Reassessment Orders against Assessee Due to Time-Barred Notice under New Regime [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Quashes-Reassessment-Orders-taxscan-1.jpg "ITAT Quashes Reassessment Orders against Assessee Due to Time-Barred Notice under New Regime [Read Order]")