Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 4)
No Service Tax on Installation Charges on Machinery Imported under EPCG Scheme: CESTAT Powerband Industries Pvt Ltd vs C.C.E. & S.T.-Daman ...
![GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115221-gst-itc-cannot-be-denied-to-recipient-once-supplier-pays-tax-with-interest-himachal-pradesh-hc-orders-re-adjudication-taxscan.webp "GST ITC Cannot be Denied to Recipient Once Supplier Pays Tax with Interest: Himachal Pradesh HC Orders Re-adjudication [Read Order]")
![Commissioner Wrongly Revives Settled Demands: CESTAT Sets Aside Order, Restricts Re-Adjudication to Normal Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Re-Adjudication-1.jpg "Commissioner Wrongly Revives Settled Demands: CESTAT Sets Aside Order, Restricts Re-Adjudication to Normal Period [Read Order]")
![Prima Facie Belief and Tangible Material required u/s 147/148 for Income Escaping Assessment: ITAT restores CIT (A) for Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-Prima-Facie-Belief-Tangible-Material-Re-Adjudication-Taxscan.jpg "Prima Facie Belief and Tangible Material required u/s 147/148 for Income Escaping Assessment: ITAT restores CIT (A) for Re-Adjudication [Read Order]")
![Rejection of Additional Evidence by weighted Deduction u/s 35(2AB): ITAT directs Re-adjudication Admitting Evidences [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Income-Tax-Appellate-Tribunal-ITAT-in-mumbai-Rejection-of-Additional-Evidence-Weighted-Deduction-TAXSCAN.jpg "Rejection of Additional Evidence by weighted Deduction u/s 35(2AB): ITAT directs Re-adjudication Admitting Evidences [Read Order]")
Unaware of GST Demand Order until Bank Account Frozen: Madras HC directs Re-adjudication on 10% Pre-deposit [Read Order]
The Madras High Court has set aside and directed re-adjudication of a Goods and Services Tax ( GST ) demand order because the petitioner was unaware of it until their bank account was frozen,...
![Unaware of GST Demand Order until Bank Account Frozen: Madras HC directs Re-adjudication on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-GST-Demand-Order-Madras-High-Court-Bank-Account-Frozen-Re-adjudication-Order-taxscan-1.jpg "Unaware of GST Demand Order until Bank Account Frozen: Madras HC directs Re-adjudication on 10% Pre-deposit [Read Order]")
Madras HC sets aside GST Order due to Supplier Declaration and Tax Rate Defects, directs Re-adjudication [Read Order]
The Madras High Court has set aside a Goods and Services Tax (GST) order due to defects in supplier declarations and tax rates. The court has remanded the order for reconsideration by the concerned...
![Madras HC sets aside GST Order due to Supplier Declaration and Tax Rate Defects, directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Delhi-High-Court-GST-Registration-Contradiction-in-GST-Order-Cancelling-GST-Registration-TAXSCAN.jpg "Madras HC sets aside GST Order due to Supplier Declaration and Tax Rate Defects, directs Re-adjudication [Read Order]")
Unawareness of Proceedings as Accountant entrusted with GST Compliance on Maternity Leave: Delhi HC directs Re-Adjudication of SCN [Read Order]
The Delhi High Court directed the re-adjudication of the show cause notice (SCN) as the petitioner was unaware of the proceedings due to the leave of absence of the accountant entrusted with GST...
![Unawareness of Proceedings as Accountant entrusted with GST Compliance on Maternity Leave: Delhi HC directs Re-Adjudication of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/SCN-GST-Delhi-HC-Re-Adjudication-show-cause-notice-GST-Compliance-Re-Adjudication-of-SCN-taxscan.jpg "Unawareness of Proceedings as Accountant entrusted with GST Compliance on Maternity Leave: Delhi HC directs Re-Adjudication of SCN [Read Order]")
Alleged Excess ITC Claim: Delhi HC quashes Penalty Order for Non-consideration of GSTR-2A and Reply, Remands SCN for Readjudication [Read Order]
In a recent decision, the Delhi High Court has set aside an order concerning an alleged excess claim of Goods and Services Tax ( GST ) Input Tax Credit( ITC ) for the financial year 2018-2019. The...
ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) directed readjudication after finding that the Income Tax Department failed to consider the receipts from the offshore supplies as...
![ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Delhi-ITAT-ITAT-directs-readjudication-tax-news-Taxscan-1.jpg "ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]")
ITAT Orders Re adjudication of Cash Deposits in Biscuit and Confectionery Business During Demonetization [Read Order]
The two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) directed re adjudication regarding the cash deposited during the demonetisation period under the business of purchases and...
![ITAT Orders Re adjudication of Cash Deposits in Biscuit and Confectionery Business During Demonetization [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Re-adjudication-Cash-Deposits-Biscuit-Confectionery-Business-Demonetization-taxscan.jpg "ITAT Orders Re adjudication of Cash Deposits in Biscuit and Confectionery Business During Demonetization [Read Order]")
ITAT Orders Re adjudication of Commission and Brokerage Sales credited to P/L Account for Reliance Jio and Sun Direct Distributorships [Read Order]
The Two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) directs readjudication regarding the commission and brokerage sale credited to Profit and Loss Account of distributorship to...
![ITAT Orders Re adjudication of Commission and Brokerage Sales credited to P/L Account for Reliance Jio and Sun Direct Distributorships [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Bangalore-Income-tax-act-ITAT-directs-Readjudication-Tax-news-Taxscan.jpg "ITAT Orders Re adjudication of Commission and Brokerage Sales credited to P/L Account for Reliance Jio and Sun Direct Distributorships [Read Order]")