![Excess amount of service tax paid cannot be alleged to be with malafied intention in absence of Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070037-cestat-absence-of-evidence-service-tax-taxscan.webp "Excess amount of service tax paid cannot be alleged to be with malafied intention in absence of Evidence: CESTAT [Read Order]")
Excess amount of service tax paid cannot be alleged to be with malafied intention in absence of Evidence: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an excess amount of service tax paid cannot...
![Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2069889-itat-kolkat-scn-taxscan.webp "Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VIII]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068021-half-yearly-customs-excise-and-service-tax-case-digest-half-yearly-customs-and-excise-case-diges-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VIII]")
![RAU’s IAS fails to Respond to GST SCN Due to CEOs Custody and Tragic Events: Delhi HC grants Time to File Reply [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/250x150_2069314-judicial-scrutiny-gst-scn-without-signature-telangana-hc-taxscan.webp "RAU’s IAS fails to Respond to GST SCN Due to CEOs Custody and Tragic Events: Delhi HC grants Time to File Reply [Read Order]")
![Petition filed against GST Scrutiny Notice alleging it Issued beyond S. 61 : Jharkhand HC directs to file Reply [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/250x150_2069284-gst-gst-scrutiny-taxscan.webp "Petition filed against GST Scrutiny Notice alleging it Issued beyond S. 61 : Jharkhand HC directs to file Reply [Read Order]")
Interpretation of "going concern sale" under Regulation 32 of Liquidation Process Regulations must align with S.53 of IBC: Madras HC [Read Order]
In a recent case, the Madras High Court ruled that the petitioner company need not undergo the process of giving reply to the impugned show cause notices since, in any case, it is going to result...
![Interpretation of going concern sale under Regulation 32 of Liquidation Process Regulations must align with S.53 of IBC: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069272-interpretation-regulation-32-of-liquidation-process-regulations-ibc-madras-hc-taxscan.webp "Interpretation of going concern sale under Regulation 32 of Liquidation Process Regulations must align with S.53 of IBC: Madras HC [Read Order]")
Relief to LG Electronics: CESTAT allows CENVAT Credit on Brand Shop Management Services as Advertising Services
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit on services used for brand shop management by LG Electronics India Pvt. Ltd. is...
Detention of 115g Gold Chain Without Issuance of SCN Under Customs Act: Delhi HC Directs Release as Bona Fide Baggage [Read Order]
The High Court of Delhi, set aside the detention of a 115g gold chain for non-issuance of a timely Show Cause Notice (SCN) under the Customs Act, 1962, and directed its release as bona fide baggage...
![Detention of 115g Gold Chain Without Issuance of SCN Under Customs Act: Delhi HC Directs Release as Bona Fide Baggage [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068970-delhi-hc-gold-chain-scn-customs-act-directs-release-bona-fide-baggage-taxscan.webp "Detention of 115g Gold Chain Without Issuance of SCN Under Customs Act: Delhi HC Directs Release as Bona Fide Baggage [Read Order]")
Duty Drawback and RoDTEP Claims Withheld Since 2017: Madras HC Directs Authorities to Act on Exporter’s Grievance Against ‘Risky Exporter’ Status [Read Order]
The Madras High Court has directed the customs authorities to consider a representation for the removal of the “risky exporter” alert and act on the long-pending duty drawback and RoDTEP claims...
![Duty Drawback and RoDTEP Claims Withheld Since 2017: Madras HC Directs Authorities to Act on Exporter’s Grievance Against ‘Risky Exporter’ Status [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068906-madras-high-court-duty-drawback-release-order-taxscan.webp "Duty Drawback and RoDTEP Claims Withheld Since 2017: Madras HC Directs Authorities to Act on Exporter’s Grievance Against ‘Risky Exporter’ Status [Read Order]")
‘Bunching’ Impermissible under GST Act: Madras HC Says SCN can be Issued based on Monthly Returns if Annual Filing Pending [Read Order]
“The GST Act permits only for issuance of show cause notice based on the tax period” said the Madras High Court while quashing the Show Cause Notice ( SCNs ) issued to multiple taxpayers which bunched...
![‘Bunching’ Impermissible under GST Act: Madras HC Says SCN can be Issued based on Monthly Returns if Annual Filing Pending [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068646-scn-taxscan.webp "‘Bunching’ Impermissible under GST Act: Madras HC Says SCN can be Issued based on Monthly Returns if Annual Filing Pending [Read Order]")
Trading Not Exempted Service Before 2011: CESTAT Quashes CENVAT Credit Demand and Penalty [Read Order]
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that trading was not treated as an exempted service before 01.04.2011 under Rule 2(e) of the CENVAT Credit ...
![Trading Not Exempted Service Before 2011: CESTAT Quashes CENVAT Credit Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068537-demand-and-penalty-cenvat-credit-taxscan.webp "Trading Not Exempted Service Before 2011: CESTAT Quashes CENVAT Credit Demand and Penalty [Read Order]")
Assessee unaware of Form GST DRC 01 SCN uploaded on common portal under “Additional Notices and Orders”: Calcutta HC remands to Appellate Authority [Read Order]
In a recent case, the Calcutta High Court remanded the issue of showcause notice to the appellate authority as the assesee was unaware of the Form GST DRC 01 show cause notice uploaded on common...
![Assessee unaware of Form GST DRC 01 SCN uploaded on common portal under “Additional Notices and Orders”: Calcutta HC remands to Appellate Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068474-form-gst-drc-01-calcuta-hc-taxscan.webp "Assessee unaware of Form GST DRC 01 SCN uploaded on common portal under “Additional Notices and Orders”: Calcutta HC remands to Appellate Authority [Read Order]")