![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]")
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 ...
![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/2025/07/25/250x150_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]](https://images.taxscan.in/h-upload/2025/07/25/250x150_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]](https://images.taxscan.in/h-upload/2025/07/24/250x150_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]")
CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]
The Bangalore Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty for non-membership as the customs broker had obtained association membership before the Show...
![CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068456-quantum-assessment-1.webp "CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]")
MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a Memorandum of Understanding (MoU) and related evidence proved the appellant’s active involvement...
![MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2067975-mou-proves-taxpayers-active-role-in-managing-eou-taxpayers-active-role-in-managing-eou-taxscan.webp "MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]")
Cash Vans Provided with Drivers fall under 'Supply of Tangible Goods Service', not Deemed Sale/Transportation: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that providing cash vans with drivers to banks falls under the category of “Supply of Tangible Goods...
![Cash Vans Provided with Drivers fall under Supply of Tangible Goods Service, not Deemed Sale/Transportation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2067978-cash-vans-taxscan.webp "Cash Vans Provided with Drivers fall under Supply of Tangible Goods Service, not Deemed Sale/Transportation: CESTAT [Read Order]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XVIII]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067183-half-yearly-tax-digest-2025-half-yearly-tax-digest-supreme-court-and-high-court-cases-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XVIII]")
No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]
The Madras High Court directed the Customs Department to expeditiously decide on the representation filed by the petitioner concerning seized imported goods, in which the department failed to issue...
![No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067734-gst-scn-unshared-verification-report-madras-hc-scn-orders-report-taxscan.webp "No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]")