![GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-refund-Taxscan.jpg "GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]")
GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]
A significant ruling was recently passed by the Calcutta High Court, directing the Revenue to reconsider its earlier decision which sanctioned a...
![20-Day Delay in Review Order Cannot be Excused Without Board Extension or Condonation: CESTAT Dismisses Dept’s Appeal against Nippon [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/20-Day-Delay-in-Review-Order-Excused-Without-Board-Extension-Board-Extension-taxscan.jpg "20-Day Delay in Review Order Cannot be Excused Without Board Extension or Condonation: CESTAT Dismisses Dept’s Appeal against Nippon [Read Order]")
![Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITR-Filing.jpg "Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]")
![ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposit-ITAT-Chennai-taxscan.jpg "ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]")
![ITR Not Filed Despite High Value Transaction in Savings Account Due to Illiteracy: ITAT Directs for Fresh Adjudication on Rs.5k Costs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITR-Savings-Account-ITAT-Directs-for-Fresh-Adjudication-taxscan.jpg "ITR Not Filed Despite High Value Transaction in Savings Account Due to Illiteracy: ITAT Directs for Fresh Adjudication on Rs.5k Costs [Read Order]")
Two GST OIOs issued from two SCNs, Suspects Duplication: Delhi HC directs to Reconsider Both Orders [Read Order]
In a recent judgment, the Delhi High Court directed the GST ( Goods and Services Tax ) adjudicating authority to reconsider two Orders-in-Original ( OIO ) issued from two Show Cause Notices ( SCNs)...
![Two GST OIOs issued from two SCNs, Suspects Duplication: Delhi HC directs to Reconsider Both Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-High-Court-GST-Show-cause-notice-TAXSCAN.jpg "Two GST OIOs issued from two SCNs, Suspects Duplication: Delhi HC directs to Reconsider Both Orders [Read Order]")
Indexed Cost of Renovation Allowed in Part: ITAT Grants Partial Relief to Assessee in Long-Term Capital Gain Dispute [Read Order]
In a recent ruling, the Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to the assessee, Geetadevi Badrinarayan Panpaliya, by allowing part of the indexed cost of...
![Indexed Cost of Renovation Allowed in Part: ITAT Grants Partial Relief to Assessee in Long-Term Capital Gain Dispute [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-deletes-Long-Term-Capital-Gains-ITAT-Long-Term-Capital-Gains-Forfeited-Advance-Amount-Advance-Amount-Transfer-of-Capital-Asset-Capital-Asset-Taxscan.jpg.webp "Indexed Cost of Renovation Allowed in Part: ITAT Grants Partial Relief to Assessee in Long-Term Capital Gain Dispute [Read Order]")
Writs Must Show Exceptional Cause to Bypass GST Alternate Remedy: Chhattisgarh HC clarifies Difference b/w ‘Entertainability’ & ‘Maintainability’ [Read Order]
The Chhattisgarh High Court has reiterated the judicial principle that while writ petitions under Article 226 of the Constitution are legally maintainable even in the presence of an alternate remedy...
![Writs Must Show Exceptional Cause to Bypass GST Alternate Remedy: Chhattisgarh HC clarifies Difference b/w ‘Entertainability’ & ‘Maintainability’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Show-Exceptional-Cause-how-Exceptional-Cause-to-Bypass-GST-Alternate-Remedy-taxscan.jpg "Writs Must Show Exceptional Cause to Bypass GST Alternate Remedy: Chhattisgarh HC clarifies Difference b/w ‘Entertainability’ & ‘Maintainability’ [Read Order]")
DRI officers would be ‘Proper Officers’ under Customs: Delhi HC clarifies Jurisdiction Issue with SC ruling [Read Order]
In a recent ruling, the Delhi High Court clarified the implications of the Supreme Court’s Canon India judgment, holding that DRI officers qualify as ‘proper officers’ under the Customs Act. It also...
Karnataka HC Rules Export Services Not Intermediary as Rendered Independently Without Third-Party Facilitation [Read Order]
In a recent ruling, the Karnataka High Court quashed two show cause notices issued to Waters India Pvt. Ltd., holding that the services rendered to its foreign affiliate, Waters Ges.m.b.H. (Austria),...
![Karnataka HC Rules Export Services Not Intermediary as Rendered Independently Without Third-Party Facilitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Utilized-company-Situated-Outside-India-Export-Service-Export-Service-Rule-CESTAT-TAXSCAN.jpg "Karnataka HC Rules Export Services Not Intermediary as Rendered Independently Without Third-Party Facilitation [Read Order]")
Notice Issued u/s 148 of Income Tax Act cannot be Challenged through Writ Petition After Passing of Assessment Order: Calcutta HC [Read Order]
The Calcutta High Court has held that notice issued under section 148 of the Income Tax Act, 1961 cannot be challenged through writ petition after the final assessment order. Kesoram Industries...
![Notice Issued u/s 148 of Income Tax Act cannot be Challenged through Writ Petition After Passing of Assessment Order: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Calcutta-High-Court-Income-tax-Section-148-of-Income-Tax-Act-TAXSCAN.jpg "Notice Issued u/s 148 of Income Tax Act cannot be Challenged through Writ Petition After Passing of Assessment Order: Calcutta HC [Read Order]")
Contract Service related to water quality monitoring and management amounts to pure service, Exempt from tax: AAR [Read Order]
In a recent ruling , the West Bengal Authority for Advance Rulings (AAR) has ruled that Contract Service related to water quality monitoring and management amounts to pure service and are exempted...
![Contract Service related to water quality monitoring and management amounts to pure service, Exempt from tax: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/AAR-water-quality-monitoring-GST-exemption-TAXSCAN.jpg "Contract Service related to water quality monitoring and management amounts to pure service, Exempt from tax: AAR [Read Order]")