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Non-Existent or Non-Goods Vehicle Numbers in Invoices alone cannot Deny CENVAT Credit: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench, has held that merely on the basis of VAHAN portal data and...
![Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111695-clandestine-removal-charge-fails-cestat-drops-excise-demand-over-non-compliance.webp "Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]")
![Allahabad HC Grants Bail to Accountant in ₹180 Crore Fake GST ITC Scam [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/250x150_2096474-fake-gst-itc-gst-itc-allahabad-high-court-taxscan.webp "Allahabad HC Grants Bail to Accountant in ₹180 Crore Fake GST ITC Scam [Read Order]")
![Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Electronic-evidence-Mandatory-procedure-for-electronic-evidence-Customs-Excise-TAXSCAN.jpg "Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]")
![Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Electronic-evidence-evidence-Requisite-Certificate-Central-Excise-Act-Central-Excise-Orissa-High-Court-taxscan.jpg "Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]")
Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]
The CESTAT New Delhi held that Emails and other electronic evidence cannot be relied upon to prove undervaluation. The charge of undervaluation cannot be made out on mere assumptions and presumptions....
![Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Emails-Electronic-Evidence-Valuation-CESTAT-Taxscan.jpg "Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]")