![Supreme Court & High Courts Weekly Round-up [Part 1]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072447-supreme-court-high-courts-weekly-round-up-supreme-court-high-courts-taxscan.webp "Supreme Court & High Courts Weekly Round-up [Part 1]")
Supreme Court & High Courts Weekly Round-up [Part 1]
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan during the previous...
![ITAT upholds Disallowance on Bad Debts, limits Unrecovered Debtors Balance to Rs.228.87 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Chennai-bad-debts-ITAT-Upholds-Disallowance-taxscan.jpg "ITAT upholds Disallowance on Bad Debts, limits Unrecovered Debtors Balance to Rs.228.87 lakhs [Read Order]")
![Finds Addition Too Harsh: ITAT directs Re-examination of PCITs Rs. 3.4 cr Addition due to Sales Discrepancy [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Cuttack-ITAT-directs-Re-examination-PCIT-Income-Tax-Appellate-Tribunal-Principal-Commissioner-of-Income-Tax-Sales-Discrepancy-Finds-Addition-Too-Harsh-ITAT-news-taxscan.jpeg "Finds Addition Too Harsh: ITAT directs Re-examination of PCITs Rs. 3.4 cr Addition due to Sales Discrepancy [Read Order]")
![Kerala High Court Upholds Sales Tax Department’s Right to Withhold Liquor Sales Over 1.86 Crore Tax Arrears under KGST Act: Dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kerala-High-Court-Sales-Tax-Department-Withhold-Liquor-Sales-Crore-Tax-Arrears-KGST-Act-Dismisses-Writ-Petition-TAXSCAN.jpg "Kerala High Court Upholds Sales Tax Department’s Right to Withhold Liquor Sales Over 1.86 Crore Tax Arrears under KGST Act: Dismisses Writ Petition [Read Order]")
Refusal of Licence for IMFL: Delhi HC dismisses WP on Availability of Express Appeal u/s 72 of Excise Act [Read Order]
In a significant case, the Delhi High Court dismissed the Writ Petition on refusal of licence for Indian-Made Foreign Liquor (IMFL) since there was an option for express appeal under 72 of the Excise...
![Refusal of Licence for IMFL: Delhi HC dismisses WP on Availability of Express Appeal u/s 72 of Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refusal-Refusal-of-Licence-for-IMFL-IMFL-Delhi-High-Court-WP-on-Availability-Appeal-Excise-Act-taxscan.jpg "Refusal of Licence for IMFL: Delhi HC dismisses WP on Availability of Express Appeal u/s 72 of Excise Act [Read Order]")
Blending, Bottling, and Packaging of IMFL not subject to Service Tax as ‘Business Auxiliary Service': CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (ITAT), Kolkata has held that blending, bottling, and packaging of Indian-made foreign liquor (IMFL) are not subject to service tax as...
![Blending, Bottling, and Packaging of IMFL not subject to Service Tax as ‘Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Blending-Bottling-Packaging-IMFL-Service-Tax-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Blending, Bottling, and Packaging of IMFL not subject to Service Tax as ‘Business Auxiliary Service: CESTAT [Read Order]")
![Reopening of Income Tax Assessment for mere change of opinion is invalid: Orissa HC quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/5f0745f6-684e-4af7-b821-08a5dd0de481.jpg "Reopening of Income Tax Assessment for mere change of opinion is invalid: Orissa HC quashes SCN [Read Order]")
Orissa High Court directs State Government to renew Liquor licenses on production of Solvency Certificate
The Odisha High Court, while setting aside the Government order, which mandated the furnishing of bank guarantees directed the State Government to renew liquor licenses on the production of the...
Assam Excise Officials have Power to Search and Seize consignments were exported from a State and imported to another: Gauhati HC [Read Order]
The Gauhati High Court has recently upheld the search and seizure proceedings by the Assam Excise officers holding that such powers are included under the Assam Excise Act, 2000 even if the...
![Assam Excise Officials have Power to Search and Seize consignments were exported from a State and imported to another: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Seizure-Gauhati-High-Court-GST-Taxscan.jpg "Assam Excise Officials have Power to Search and Seize consignments were exported from a State and imported to another: Gauhati HC [Read Order]")
![COVID-19: Jharkhand Govt hikes VAT on Liquor by 25% [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/05/VAT-Jharkhand-Liquor-Taxscan.jpg "COVID-19: Jharkhand Govt hikes VAT on Liquor by 25% [Read Notification]")
Income from windmill division entitle for deduction under Section 80IA of Income Tax Act; Madras HC [Read Judgment]
The division bench of Madras High Court has recently held that Income from windmill division entitles for deduction in respect of profits and gains from industrial undertakings or enterprises engaged...
