Annual Tax & Corporate Law Digest 2025: Complete High Court Cases (Part 1)
Under declaration of Ineligible ITC: Madras HC directs to lift Bank Account proceedings on 10% Pre-deposit Sri PratyangiraLogistics...
![Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110460-absence-time-limit-notification-allows-exemption-claim-taxscan.webp "Absence of Time Limit in Notification allows Exemption Claim “At Any Stage” under Finance Act: CESTAT Rules in Favour of Mars International [Read Order]")
![Passenger’s Claim that Seized Gold Was ‘Old and Used’ not Correct: Delhi HC Rejects Claim, Directs to file Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110318-passenger-claim-seized-gold-taxscan.webp "Passenger’s Claim that Seized Gold Was ‘Old and Used’ not Correct: Delhi HC Rejects Claim, Directs to file Appeal [Read Order]")
![100% EOUs Entitled to Refund of Unutilised GST ITC on Zero-Rated Exports: Gujarat HC Holds CBIC Circular Inapplicable [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/250x150_2108396-gst-itc-on-zero-rated-exports-site-image-2.webp "100% EOUs Entitled to Refund of Unutilised GST ITC on Zero-Rated Exports: Gujarat HC Holds CBIC Circular Inapplicable [Read Order]")
![Income Tax Penalty u/s 271(1)(c): Kerala HC directs Legal Heirs to Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/250x150_2107994-income-tax-penalty-taxscan.webp "Income Tax Penalty u/s 271(1)(c): Kerala HC directs Legal Heirs to Appeal [Read Order]")
![Allahabad HC Permits Shifting of SEZ Goods to Bonded Warehouse Amid DRI Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107338-special-economic-zone-taxscan.webp "Allahabad HC Permits Shifting of SEZ Goods to Bonded Warehouse Amid DRI Adjudication [Read Order]")
![Failure to File CHG-1 after Creation/Modification of Charge attracts Penalty: MCA [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107095-mca-file-chg-1-penalty-failure-to-file-chg-1-taxscan.webp "Failure to File CHG-1 after Creation/Modification of Charge attracts Penalty: MCA [Read Order]")
Buyer cannot be Denied CENVAT Credit if Supplier does not Avail Advance Authorisation Duty Exemption: CESTAT in Galaxy Surfactants’ Case [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently held that a buyer cannot be denied Central Value Added Tax (CENVAT) credit in a situation where the...
![Buyer cannot be Denied CENVAT Credit if Supplier does not Avail Advance Authorisation Duty Exemption: CESTAT in Galaxy Surfactants’ Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/500x300_2104394-cenvat-credit-taxscan.webp "Buyer cannot be Denied CENVAT Credit if Supplier does not Avail Advance Authorisation Duty Exemption: CESTAT in Galaxy Surfactants’ Case [Read Order]")
Hospitals’ Supply of Medicines and Implants to Indoor Patients Not a Taxable Sale: Gujarat HC Holds Charitable Hospitals Outside VAT Levy [Read Order]
The Gujarat High Court held that the supply of medicines, stents, implants, and consumables to indoor patients during medical treatment does not constitute a “sale” under Section 2(23) of the...
![Hospitals’ Supply of Medicines and Implants to Indoor Patients Not a Taxable Sale: Gujarat HC Holds Charitable Hospitals Outside VAT Levy [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103077-hospitals-supply-medicines-implants-indoor-patients-taxable-sale-gujarat-hc-charitable-hospitals-taxscan.webp "Hospitals’ Supply of Medicines and Implants to Indoor Patients Not a Taxable Sale: Gujarat HC Holds Charitable Hospitals Outside VAT Levy [Read Order]")
No Service Tax Liability on Tournament Subsidy Received for Sponsorship: CESTAT Sets Aside Demand Against Punjab Cricket Association [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand and held that the tournament subsidy received was in the nature of...
![No Service Tax Liability on Tournament Subsidy Received for Sponsorship: CESTAT Sets Aside Demand Against Punjab Cricket Association [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103040-service-tax-liability-tournament-subsidy-received-sponsorship-cestat-demand-punjab-cricket-association-taxscan.webp "No Service Tax Liability on Tournament Subsidy Received for Sponsorship: CESTAT Sets Aside Demand Against Punjab Cricket Association [Read Order]")
Delhi HC Dismisses Exporter’s Plea for IGST Refund, Holds Petition Not Maintainable Due to Concealment of Cancelled GST Registration [Read Order]
The Delhi High Court dismissed a writ petition seeking the release of Integrated Goods and Services Tax ( IGST ) refund along with interest and held that the plea was not maintainable due to the...
![Delhi HC Dismisses Exporter’s Plea for IGST Refund, Holds Petition Not Maintainable Due to Concealment of Cancelled GST Registration [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102002-delhi-hc-exporters-plea-igst-refund-holds-petition-not-maintainable-due-concealment-of-cancelled-gst-registration-txn.webp "Delhi HC Dismisses Exporter’s Plea for IGST Refund, Holds Petition Not Maintainable Due to Concealment of Cancelled GST Registration [Read Order]")
Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently directed the Customs department to refund a bank guarantee that was encashed by them during the...
![Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102001-customs-encashed-bank-guarantee-appeal-pendency-cestat-refund-taxscan.webp "Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]")