Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 27 - Final Part)
This article summarises all CESTAT orders published in the Taxscan.in. Customs Cannot Withhold Provisional Release of Used Highly Specialised...
![Axis Bank’s Freeze Based on Third‑Party Letter Unjustified: Calcutta HC Restores Defreezing of Company Accounts [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117823-axis-banks-freeze-based-third-party-letter-unjustified-calcutta-hc-restores-defreezing-company-accounts-taxscan.webp "Axis Bank’s Freeze Based on Third‑Party Letter Unjustified: Calcutta HC Restores Defreezing of Company Accounts [Read Order]")
![Arrest Valid if “Grounds” and Reasons to Believe” are Communicated to Arrested Person u/s 19 PMLA: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117779-arrest-valid-grounds-reasons-believe-taxscan.webp "Arrest Valid if “Grounds” and Reasons to Believe” are Communicated to Arrested Person u/s 19 PMLA: Calcutta HC [Read Order]")
![Denial of GST Appeal would Cost Taxpayer an Important Forum: Calcutta HC allows Appeal Subject to Conditions [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117553-denial-gst-appeal-would-cost-taxpayer-important-forum-calcutta-hc-allows-appeal-subject-conditions-taxscan.webp "Denial of GST Appeal would Cost Taxpayer an Important Forum: Calcutta HC allows Appeal Subject to Conditions [Read Order]")
![GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117181-gst-itc-stereo-systems-e-rickshaws-eligible-refund-gst-act-calcutta-hc-taxscan.webp "GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]")
![Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116918-16a1c3e3-8360-498b-93cf-eb6e167989b4.jfif "Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]")
Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]
The Calcutta High Court has ruled that a refund adjustment against income tax demand that has already been stayed violates section 220(6) of the Income Tax Act, 1961 The case arose from an...
![Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116894-refund-adjustment-against-stayed-income-tax-demand-taxscan.jfif "Refund Adjustment against stayed Income Tax Demand Violates S.220(6) of Income Tax Act: Calcutta HC [Read Order]")
No Interest Payable after GST Deposit in Electronic Cash Credit Ledger: Calcutta HC stays Recovery [Read Order]
The Calcutta High Court has granted interim relief to the taxpayer by staying recovery following the Gujarat HCdecision that one tax is deposited in the Electronic Cash Credit Ledger, no interest is...
![No Interest Payable after GST Deposit in Electronic Cash Credit Ledger: Calcutta HC stays Recovery [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116859-interest-payable-gst-deposit-electronic-cash-credit-ledger-calcutta-hc-recovery-taxscan.webp "No Interest Payable after GST Deposit in Electronic Cash Credit Ledger: Calcutta HC stays Recovery [Read Order]")
Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order]
The Calcutta High Court, rejecting the suggestion of the GST ( Goods and Services Tax ) department to provide Post-decisional hearing, said that the same could not be directed by the court and it is...
![Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116298-post-decisional-hearing-cure-lack-proper-hearing-calcutta-hc-quashes-gst-taxscan.webp "Post-Decisional Hearing Cannot Cure Lack of Proper Hearing: Calcutta HC Quashes GST Registration Cancellation by Different Authority [Read Order]")
Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]
The Gujarat High Court recently dismissed a writ petition challenging an Goods and Services Tax (GST) order in appeal which rejected condonation of delay in an appeal filed beyond the statutorily...
![Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115655-lame-excuses-condone-delay-gst-appeal-gujarat-hc.webp "Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]")
No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]
The Calcutta High Court refused to stay the income tax demand as the assessee itself proposed the payment of Outstanding dues before the Assessing Officer. The court also noted that the appeal of...
![No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115615-no-stay-income-tax-demand-assessee-proposed-instalment-payment-ao-calcutta-hc-taxscan.webp "No Stay on Income Tax Demand as Assessee itself Proposed Instalment Payment before AO: Calcutta HC [Read Order]")
GST Authorities cannot Continue Bank Attachment after Statutory Pre-Deposit: Calcutta HC allows Appeal Before GSTAT once Functional [Read Order]
The Calcutta High Court has held that the gst ( Goods and Services Tax ) authorities cannot continue with the bank attachment when the statutory pre-deposit is paid. Also, it directed the...
![GST Authorities cannot Continue Bank Attachment after Statutory Pre-Deposit: Calcutta HC allows Appeal Before GSTAT once Functional [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/500x300_2115440-gst-authorities-bank-attachment-statutory-pre-deposit-calcutta-hc-appeal-gstat-taxscan.webp "GST Authorities cannot Continue Bank Attachment after Statutory Pre-Deposit: Calcutta HC allows Appeal Before GSTAT once Functional [Read Order]")