![Co-Noticee can apply for waiver of Penalty under Sabka Vishwas Scheme 2019 If main Noticee Issued Discharge Certificate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Penalty-Penalty-under-Sabka-Vishwas-Scheme-2019-taxscan.jpg "Co-Noticee can apply for waiver of Penalty under Sabka Vishwas Scheme 2019 If main Noticee Issued Discharge Certificate: CESTAT [Read Order]")
Co-Noticee can apply for waiver of Penalty under Sabka Vishwas Scheme 2019 If main Noticee Issued Discharge Certificate: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the co-noticee is eligible to seek waiver of penalty...
![Cenvat Credit Can Be Utilised for Payment of Duty in Case of Delayed Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Delhi-Cenvat-Credit-Excise-Duty-Delayed-Excise-Duty-Taxscan.jpg "Cenvat Credit Can Be Utilised for Payment of Duty in Case of Delayed Excise Duty: CESTAT [Read Order]")
![CBIC enables Central Excise Officers to Adjudicate Excise and Service Tax - Pre-GST Appeals [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/01/CBIC-Central-Excise-Officers-Central-Excise-Adjudicate-Excise-Service-Tax-Pre-GST-Appeals-GST-Appeals-taxscan.jpg "CBIC enables Central Excise Officers to Adjudicate Excise and Service Tax - Pre-GST Appeals [Read Notification]")
Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that there cannot be dual custodianship of the same goods and set aside the Penalty imposed under Customs...
![Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-penalty-Imposed-under-Customs-Act-penalty-Customs-Act-penalty-Imposed-taxscan.jpg "Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]")
Non Payment of M V Tax: Orissa HC Directs to release Seized Vehicle on Payment of Tax Dues [Read Order]
The Orissa High Court in a case related to seizure of vehicle due to non payment of Motor Vehicle Tax , directed to release the seized vehicle on payment of tax dues under Odisha Motor Vehicles...
Agreement for transfer of operations and movable assets not a ground to deny exemption u/s 11 and 12: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that an agreement for the transfer of operations and movable assets cannot be grounds to deny exemption under sections 11 and 12...
![Agreement for transfer of operations and movable assets not a ground to deny exemption u/s 11 and 12: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Agreement-for-transfer-movable-assets-ITAT-Ahmedabad-bench-of-ITAT-Assessing-officer-KSMC-Commissioner-of-Income-Tax-Taxscan.jpg "Agreement for transfer of operations and movable assets not a ground to deny exemption u/s 11 and 12: ITAT [Read Order]")
Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]
The Calcutta High Court considering that the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner, condoned the delay of 5 days in filing appeal under...
![Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Pre-deposit-Pre-deposit-Made-for-Appeal-Appeal-Calcutta-HC-Calcutta-HC-condones-Delay-in-Filing-GST-Appeal-GST-taxscan.jpg "Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]")
Lack of specific information or positive evidence to reject Assessee’s Submissions: ITAT deletes ₹48 Lakh Income Tax Addition [Read Order]
The Surat Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted an income tax addition of ₹48,48,356, observing that the concerned Assessing Officer (AO) and precursory Commissioner of...
![Lack of specific information or positive evidence to reject Assessee’s Submissions: ITAT deletes ₹48 Lakh Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Addition-Positive-Evidence-taxscan.jpg "Lack of specific information or positive evidence to reject Assessee’s Submissions: ITAT deletes ₹48 Lakh Income Tax Addition [Read Order]")
Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides 'Reasons To Believe' that Assessee Committed Offence: Gauhati HC [Read Order]
The Gauhati High Court ruled that Section 69 of the Central Goods and Services Tax Act 2017, which gives a Commissioner the authority to make an arrest under the Act, mandates that the authority...
![Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides Reasons To Believe that Assessee Committed Offence: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Gauhati-HC-Gauhati-High-Court-CGST-Act-Section-69-of-the-Central-Goods-and-Services-Tax-Act-taxscan.jpg "Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides Reasons To Believe that Assessee Committed Offence: Gauhati HC [Read Order]")
Landmark Ruling: ITAT Mumbai Upholds Deduction Claim of Co-op Societies, Clarifies Co-op Banks Are Eligible for Tax Benefits Under Section 80P(2)(d) [Read Order]
In a significant decision, the Income Tax Appellate Tribunal (ITAT) Mumbai has ruled in favor of co-operative societies, allowing them to claim tax deductions under Section 80P(2)(d) of the Income...
![Landmark Ruling: ITAT Mumbai Upholds Deduction Claim of Co-op Societies, Clarifies Co-op Banks Are Eligible for Tax Benefits Under Section 80P(2)(d) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Landmark-Ruling-ITAT-ITAT-Mumbai-ITAT-Mumbai-Upholds-Co-op-Societies-Clarifies-Co-op-Banks-Co-op-Banks-Tax-Benefits-taxscan.jpg "Landmark Ruling: ITAT Mumbai Upholds Deduction Claim of Co-op Societies, Clarifies Co-op Banks Are Eligible for Tax Benefits Under Section 80P(2)(d) [Read Order]")