![Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112278-date-default-not-mandatory-invoice-based-demand-notice-nclat-sets-aside-section-9-rejection-taxscan.webp "Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]")
Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]
The Chennai Bench of National Company Law Appellate Tribunal (NCLAT) clarified that a specific date of default was not mandatory in Form-4...
![Non-Communication of Extension u/s 28(9) Customs Act Does Not Invalidate Adjudication Process: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112860-481be4a6-3689-426e-a47a-d5bcb20d11b8.webp "Non-Communication of Extension u/s 28(9) Customs Act Does Not Invalidate Adjudication Process: Delhi HC [Read Order]")
![Calcutta HC Appoints Arbitrator to Resolve Long-Pending Lease-Renewal Dispute between DGGI and Property Owner [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111907-calcutta-hc-appoints-arbitrator-resolve-long-pending-lease-renewal-dispute-between-dggi-property-owner-taxscan.webp "Calcutta HC Appoints Arbitrator to Resolve Long-Pending Lease-Renewal Dispute between DGGI and Property Owner [Read Order]")
![Demand of Excise Duty on Waste Rubber Granules Beyond Period of Normal Limitation is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Demand-of-Excise-Duty-on-Waste-Rubber-Granules-Waste-Rubber-Granules-Excise-Duty-Normal-Limitation-CESTAT-taxscan-.jpg "Demand of Excise Duty on Waste Rubber Granules Beyond Period of Normal Limitation is not valid: CESTAT [Read Order]")
![CESTAT Upholds Rejection of Refund Application of Service Tax on ground of Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-upheld-rejection-appeal-file-assessee-ground-bar-limitation-application-taxscan.jpg "CESTAT Upholds Rejection of Refund Application of Service Tax on ground of Barred by Limitation [Read Order]")
Relief to Asus India: ITAT quashes Assessment Order passed u/s 144C (13) Income Tax Act due to barred by limitation [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) while providing relief to Asus India quashed the assessment order passed under Section 144C (13) of Income Tax Act , 1961 due to brarred...
![Relief to Asus India: ITAT quashes Assessment Order passed u/s 144C (13) Income Tax Act due to barred by limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Asus-India-Asus-India-ITAT-assessment-order-ITAT-quashes-assessment-order-Income-Tax-Act-Income-Tax-Act-due-to-barred-by-limitation-taxscan-.jpg "Relief to Asus India: ITAT quashes Assessment Order passed u/s 144C (13) Income Tax Act due to barred by limitation [Read Order]")
Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a larger period of limitation under section 11A(1) of the Central Excise Act could not proceed...
![Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Larger-Period-of-Limitation-Central-Excise-Act-Holder-for-valuable-consideration-excise-customs-service-tax-taxscan.jpg "Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]")
Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that appeal is not barred by limitation in the absence of material evidence to prove the order passed...
![Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Appeal-absence-of-Material-Evidence-Order-Passed-Date-Served-Date-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]")
Failure to Establish Sufficient Cause for not Filling Appeals within the Prescribed Period of Limitation: ITAT upholds Dismissal of Appeals [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on failure to establish sufficient cause for not filling appeals within the prescribed period...
![Failure to Establish Sufficient Cause for not Filling Appeals within the Prescribed Period of Limitation: ITAT upholds Dismissal of Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-Appeals-Limitation-Assessee-Commissioner-of-Income-tax-taxscan.jpg "Failure to Establish Sufficient Cause for not Filling Appeals within the Prescribed Period of Limitation: ITAT upholds Dismissal of Appeals [Read Order]")
Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]
The Supreme Court of India in a recent ruling observed that the Date of Panchnama last drawn is Starting Point of Limitation of Two Years for completing Block Assessment Proceedings. The appellants...
![Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Date-of-Panchnama-Starting-Point-Limitation-Block-Assessment-Proceedings-Assessment-Proceedings-Supreme-court-Taxscan.jpg "Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]")
Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]
The Allahabad High Court (HC) has held that the order cancelling GST Registration without any reason is invalid and it was not hit by limitation. M/S Pragati Enterprises, the petitioner challenged...
![Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Registration-GST-Limitation-Allahabad-High-Court-cancelling-GST-Registration-Taxscan.jpg "Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]")
GST Refund Application can’t be rejected on Limitation since Period from 01.03.2020 to 28.02.2022 was Excluded: Delhi HC [Read Order]
The Delhi High Court ( HC ) has held that the application for a refund under section 54 of the Central Goods and Services Tax Act, 2017 (CGST) can’t be rejected on the ground of expiry of limitation...
![GST Refund Application can’t be rejected on Limitation since Period from 01.03.2020 to 28.02.2022 was Excluded: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/GST-Refund-GST-Refund-Application-Limitation-Delhi-High-Court-Taxscan.jpg "GST Refund Application can’t be rejected on Limitation since Period from 01.03.2020 to 28.02.2022 was Excluded: Delhi HC [Read Order]")