![SVLDRS-3 Cannot Ignore Pre-Deposits and Recoveries: Bombay HC Quashes ₹1.12 Crore Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112652-svldrs-3-pre-deposits-bombay-hc-taxscan.webp "SVLDRS-3 Cannot Ignore Pre-Deposits and Recoveries: Bombay HC Quashes ₹1.12 Crore Demand [Read Order]")
SVLDRS-3 Cannot Ignore Pre-Deposits and Recoveries: Bombay HC Quashes ₹1.12 Crore Demand [Read Order]
The Bombay High Court has held that an order issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be sustained if amounts...
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part I]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112523-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part I]")
![Madras HC Strikes Down TN Govt Notification Reducing VAT Exemption For Paper Board Companies [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112659-madras-hc-strikes-down-tn-govt-notification-redu0cing-vat-exemption-paper-board-companies-taxscan.webp "Madras HC Strikes Down TN Govt Notification Reducing VAT Exemption For Paper Board Companies [Read Order]")
SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]
The Bombay High Court has held that relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be denied by classifying tax dues as “arrears” when the central excise duty...
![SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112642-svldrs-relief-cannot-be-treated-arrears-when-central-excise-duty-not-finalised-bombay-hc-quashes-1293-lakh-demand-taxscan.webp "SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]")
Third-Party Invoicing Not Permitted Under APTA: CAAR Denies Preferential Duty Benefit to Jparks India on China Imports [Read Order]
In a detailed ruling on the scope of preferential customs duty under the Asia-Pacific Trade Agreement (APTA), the Customs Authority for Advance Rulings (CAAR), Mumbai, has held that third-party...
![Third-Party Invoicing Not Permitted Under APTA: CAAR Denies Preferential Duty Benefit to Jparks India on China Imports [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112633-third-party-invoicing-not-permitted-under-apta-caar-denies-preferential-duty-benefit-jparks-india-china-imports-taxscan.webp "Third-Party Invoicing Not Permitted Under APTA: CAAR Denies Preferential Duty Benefit to Jparks India on China Imports [Read Order]")
Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]
The Gujarat High Court quashed penalty orders against the petitioner, holding that statements of witnesses who fail to appear for cross‑examination cannot be mechanically relied upon under Section...
![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
![No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112620-icai-releases-udin-portal-manual-mandates-taxscan.webp "No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]")
‘Nescafé Premix’ is Instant Coffee, Not Beverage Powder: Bombay HC upholds Lower Sales Tax Rate [Read Order]
In a recent ruling, the Bombay High Court held that “Nescafé Premix” sold by Nestle India Ltd is classifiable as instant coffee and not as a general beverage powder, and that it is liable to sales...
![‘Nescafé Premix’ is Instant Coffee, Not Beverage Powder: Bombay HC upholds Lower Sales Tax Rate [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112575-bombay-hc-nescafe-premix-instant-coffee-beverage-powder-lower-sales-tax-rate-taxscan.webp "‘Nescafé Premix’ is Instant Coffee, Not Beverage Powder: Bombay HC upholds Lower Sales Tax Rate [Read Order]")
Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]
The Delhi High Court in a recent case has set aside an order of the Debts Recovery Appellate Tribunal (DRAT) and restored the findings of the Debts RecoveryTribunal (DRT), holding that borrowers who...
![Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112355-delhi-hc-debtor-consent-auction-waives-procedural-objections-sarfaesi-act-drat-order-canara-bank-taxscan.webp "Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]")