![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part V]](https://images.taxscan.in/h-upload/2025/12/19/2113164-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-v-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part V]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part V]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Reduced Bullion...
![Revenue Cannot Rely on Call Book to Justify 9-Year Delay: Bombay HC Quashes Excise SCNs Linked to NPV Sales Tax Retention [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/2112243-bombay-highcourt-taxscan.webp "Revenue Cannot Rely on Call Book to Justify 9-Year Delay: Bombay HC Quashes Excise SCNs Linked to NPV Sales Tax Retention [Read Order]")
![Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/2111745-uttarakhand-hc-directs-gst-anti-evasion-taxscan.webp "Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]")
![Allegation of Forged Signature on Extension Letter Not Proved: Calcutta HC Upholds Customs’ SCN Timeline [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/2111683-allegation-forged-signature-extension-letter-proved-calcutta-hc-upholds-customs-taxscan.webp "Allegation of Forged Signature on Extension Letter Not Proved: Calcutta HC Upholds Customs’ SCN Timeline [Read Order]")
![Failure to issue SCN within One Year: Delhi HC Orders Release of Seized Gold Jewellery [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/2111586-scn-delhi-hc-gold-jewellery-taxscan.webp "Failure to issue SCN within One Year: Delhi HC Orders Release of Seized Gold Jewellery [Read Order]")
GST SCN Unanswered and Ex Parte Order Passed: Delhi HC Remands Case, Validity of Notification in Question Awaits SC Verdict [Read Order]
The Delhi High Court has set aside an ex parte GST demand order against the petitioner, holding that the petitioner was denied a fair opportunity to respond to the show cause notice. While...
![GST SCN Unanswered and Ex Parte Order Passed: Delhi HC Remands Case, Validity of Notification in Question Awaits SC Verdict [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/2111026-gst-scn-unanswered-ex-parte-order-passed-delhi-hc-remands-case-notification-sc-verdict-taxscan.webp "GST SCN Unanswered and Ex Parte Order Passed: Delhi HC Remands Case, Validity of Notification in Question Awaits SC Verdict [Read Order]")
58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]
The Delhi High Court has held that the alleged waiver of a Show Cause Notice (SCN) in a 58 gram gold seizure matter was not legally valid, directing the Customs Department to grant a fresh personal...
![58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/2111072-gold-chain-seized-no-scn-issued-delhi-hc-taxscan.jfif "58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]")
Gujarat HC Quashes ₹464-Crore SCN under Customs Act for Palm Kernel Oil Imports, Holding Authorities Cannot Superimpose End-Use Test Not Stipulated in Tariff or Notification
The Gujarat High Court set aside a show-cause notice issued under the Customs Act, 1962 concerning the import of crude palm kernel oil, holding that the customs authorities could not deny exemption...
Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]
The Allahabad Bench of Customs, Excise andService Tax Appellate Tribunal (CESTAT) set aside a Service Tax demand and ruled that the Revenue Department cannot raise a demand solely based on a ...
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110258-reverse-charge-demand-cestat-tax-scn-unsustainable-taxscan.webp "Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]")
GST Adjudicating Authority must Examine all Objections Independently in SCN: Allahabad HC Directs Reply Within Four Weeks [Read Order]
In the recent ruling, the Allahabad High Court refused to interfere with a show-cause notice issued under Section 73 of the CGST Act, 2017. It directed the petitioner to file a detailed reply...
![GST Adjudicating Authority must Examine all Objections Independently in SCN: Allahabad HC Directs Reply Within Four Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110354-gst-adjudicating-authority-examine-objections-scn-allahabad-hc-directs-reply-taxscan.webp "GST Adjudicating Authority must Examine all Objections Independently in SCN: Allahabad HC Directs Reply Within Four Weeks [Read Order]")
Educational Consultancy Services to Foreign Universities Qualify as Export, not “Intermediary Services”: Delhi HC [Read Order]
ediary services under the Service Tax Regime. In the recent ruling, the Delhi High Court upheld CESTAT’s ruling that student recruitment services provided to foreign universities constitute...
![Educational Consultancy Services to Foreign Universities Qualify as Export, not “Intermediary Services”: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/2110188-fd5f84a3-1816-4840-8367-a932a5ce03f6.webp "Educational Consultancy Services to Foreign Universities Qualify as Export, not “Intermediary Services”: Delhi HC [Read Order]")