Supreme Court & High Courts Weekly Round-up [Feb 1st to Feb 7th,2025]
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-penalty-Imposed-under-Customs-Act-penalty-Customs-Act-penalty-Imposed-taxscan.jpg "Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]")
![Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Lack-of-Evidence-Input-Service-Usage-Section-11A4-show-cause-notice-taxscan.jpg "Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]")
![Inquiry Officer Fails to Supply Investigation Reports and Witness Statements, Violating CBLR 2018 Rights: CESTAT quashes Customs License Revocation Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-New-Delhi-Customs-License-Revocation-Order-Violating-CBLR-Inquiry-Officer-Fails-taxscan.jpg "Inquiry Officer Fails to Supply Investigation Reports and Witness Statements, Violating CBLR 2018 Rights: CESTAT quashes Customs License Revocation Order [Read Order]")
![Without challenging the Excise refund order, the Refund cannot be recovered: CESTAT overturns Commissioners decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Excise-refund-order-CESTAT-overturns-CESTAT-challenging-the-Excise-refund-order-refund-order-CESTAT-Chandigarh-taxscan.jpg "Without challenging the Excise refund order, the Refund cannot be recovered: CESTAT overturns Commissioners decision [Read Order]")
CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT )upheld penalties for non-payment of service tax, citing the assessee's intent to evade taxes and the lack of...
![CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Allahabad-Service-Tax-Penalties-for-Non-Payment-of-Service-Tax-Lack-of-Revenue-Neutrality-Evade-Taxes-CESTAT-upholds-Penalties-taxscan.jpg "CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]")
Cross-Examination Requests should not be Allowed without Substantive Reply on Merits to SCN: Madras HC to Customs Dept [Read Order]
In a recent ruling, the Madras High Court observed that cross-examination requests should not be entertained unless there is a substantive reply on the merits to the Show Cause Notice (SCN). The...
![Cross-Examination Requests should not be Allowed without Substantive Reply on Merits to SCN: Madras HC to Customs Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Cross-Examination-Requests-Allowed-Substantive-Reply-Merits-SCN-Madras-HC-Customs-Dept-taxscan.jpg "Cross-Examination Requests should not be Allowed without Substantive Reply on Merits to SCN: Madras HC to Customs Dept [Read Order]")
Failure of Dept to intimate Transfer of Case to Call Book and Delayed Adjudication: Bombay HC quashes Customs SCN [Read Order]
In a landmark ruling, the Bombay High Court has quashed a show cause notice ( SCN ) issued by the Customs Department against the assessee citing a significant delay in adjudicating the case. The...
Revenue Counsel admits Genuinity of Unexplained Investment Later: Madras HC refuses Remand Request as Transaction Proven Genuine
The Madras High Court, in its recent ruling, refused to remand the matter as the transaction of the unexplained investment proved genuine. The income tax department’s counsel admitted the genuinity...
ITAT Rebukes PCIT for wrongful Exercise of Powers u/s 263 on valid Income Tax Assessment Order [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) in a recent judgment reprimanded the wrongful exercise of powers by the Principal Commissioner of Income Tax (Appeals)-3, Ahmedabad (...
![ITAT Rebukes PCIT for wrongful Exercise of Powers u/s 263 on valid Income Tax Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-Income-Tax-Assessment-Order-PCIT-Taxscan.jpg "ITAT Rebukes PCIT for wrongful Exercise of Powers u/s 263 on valid Income Tax Assessment Order [Read Order]")
Patna HC dismisses Petition on GST Registration Cancellation due to Failure to Avail Alternate Remedies within Stipulated Time [Read Order]
In a recent ruling, the Patna High Court dismissed the petition challenging Goods and Service Tax (GST) registration cancellation due to failure to avail alternate remedies within the stipulated...
![Patna HC dismisses Petition on GST Registration Cancellation due to Failure to Avail Alternate Remedies within Stipulated Time [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Patna-HC-Petition-GST-Registration-Cancellation-Failure-Avail-Alternate-Remedies-Stipulated-Time-taxscan.jpg "Patna HC dismisses Petition on GST Registration Cancellation due to Failure to Avail Alternate Remedies within Stipulated Time [Read Order]")
Disputed Service Tax Exemption on Supply of Auto-Tippers and Manpower for Garbage Collection: Karnataka HC remands Case to Post SCN Stage [Read Order]
The Karnataka High Court remanded a case pertaining to Service Tax Exemptions available on the supply of Auto-Tippers and Manpower for Garbage Collection back to the post show-cause notice (SCN)...
![Disputed Service Tax Exemption on Supply of Auto-Tippers and Manpower for Garbage Collection: Karnataka HC remands Case to Post SCN Stage [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Karnataka-HC-Karnataka-High-Court-Service-Tax-Disputed-Service-Tax-Service-Tax-Exemption-Manpower-for-Garbage-Collection-Garbage-Collection-SCN-show-cause-notice-Supply-of-Auto-Tippers-taxscan.jpg "Disputed Service Tax Exemption on Supply of Auto-Tippers and Manpower for Garbage Collection: Karnataka HC remands Case to Post SCN Stage [Read Order]")