GST Case Digest: Top 50 High Court Cases from 2024
The introduction of the Goods and Services Tax ( GST ) in 2017 brought in a dynamic change to India’s indirect taxation regime, devising a unified...
Application u/s 95 of IBC Can be Filed by Creditor in his Individual Capacity or Jointly through RP: NCLAT [Read Order]
The National Company Law Appellate Tribunal (NCLAT) Bench of has held that Section 95 of Insolvency Bankruptcy Code (IBC), 2016 states that a Section 95 application can be filed by a creditor in his...
Lack of Mens Rea u/s 10(d) of CST Act: Allahabad HC Quashes Penalty on Bajaj Hindusthan Sugar Ltd [Read Order]
The High Court of Allahabad quashed the penalty imposed on Bajaj Hindusthan Sugar Ltd. under Section 10(d) of the Central Sales Tax (CST) Act due to lack of mens rea. To set up a manufacturing...
![Lack of Mens Rea u/s 10(d) of CST Act: Allahabad HC Quashes Penalty on Bajaj Hindusthan Sugar Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Allahabad-High-Court-Bajaj-Hindusthan-Sugar-Ltd-CST-CST-Act-Taxscan.jpg "Lack of Mens Rea u/s 10(d) of CST Act: Allahabad HC Quashes Penalty on Bajaj Hindusthan Sugar Ltd [Read Order]")
Relief to Berger Paints: CESTAT quashes ₹6.12 Crore Demand for Alleged Misallocation, Confirms Proportionate Distribution Citing CA Certificate [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside a demand of Rs. 6.12 crore for alleged irregularities in the distribution of CENVAT credit citing...
![Relief to Berger Paints: CESTAT quashes ₹6.12 Crore Demand for Alleged Misallocation, Confirms Proportionate Distribution Citing CA Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Berger-Paints-Alleged-Misallocation-CA-Certificate-Confirms-Proportionate-Distribution-taxscan.jpg "Relief to Berger Paints: CESTAT quashes ₹6.12 Crore Demand for Alleged Misallocation, Confirms Proportionate Distribution Citing CA Certificate [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 4]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-CESTAT-Indirect-Tax-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 4]")
Amount Recovered or Paid including GST Pre-deposit in Appeal can be Reduced/Adjusted towards 10% Pre-deposit to be Paid: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that amounts recovered or paid, including pre-deposits made in Goods and Services Tax ( GST ) appeal, can be reduced or adjusted against the mandatory...
![Amount Recovered or Paid including GST Pre-deposit in Appeal can be Reduced/Adjusted towards 10% Pre-deposit to be Paid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Amount-Recovered-or-Paid-including-GST-Paid-including-GST-GST-GST-Pre-deposit-Madras-HC-GST-Pre-deposit-in-Appeal-taxscan.jpg "Amount Recovered or Paid including GST Pre-deposit in Appeal can be Reduced/Adjusted towards 10% Pre-deposit to be Paid: Madras HC [Read Order]")
No Service Tax Exemption available to Subcontractor for activity of Site formation for Construction of Dam on Post Negative List Regime: CESTAT [Read Order]
In an important ruling, the Hyderabad bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) held that service tax exemption is unavailable to subcontractors for site formation...
![No Service Tax Exemption available to Subcontractor for activity of Site formation for Construction of Dam on Post Negative List Regime: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/No-Service-Tax-Exemption-Subcontractor-activity-Site-formation-construction-dam-Post-Negative-List-Regime-CESTAT-taxscan.jpg "No Service Tax Exemption available to Subcontractor for activity of Site formation for Construction of Dam on Post Negative List Regime: CESTAT [Read Order]")