![Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126613-due-to-improper-investigation-details-of-service-not-rendered-taxscan.webp "Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]")
Due to Improper Investigation, Details of Service not Rendered: CESTAT Allows Appeal as 50% Service Tax Liability with Recipient [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, allowed an appeal on the rationale that half of the service tax...
![Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126345-area-based-excise-refunds-1jpg.webp "Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]")
![AP HC quashes Combined Tax Notice against Uber India; Directs authorities to Issue Separate Notices for each FY [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126005-ap-hc-quashes-combined-tax-notice-against-uber-india.webp "AP HC quashes Combined Tax Notice against Uber India; Directs authorities to Issue Separate Notices for each FY [Read Order]")
![Seek Video Conferencing Button Not to be Treated with Severity: Calcutta HC Refers to Reply to SCN, Upholds Principles of Natural Justice [Read Order]](https://images.taxscan.in/h-upload/2026/02/16/2125730-site-image10-jpg.webp "Seek Video Conferencing Button Not to be Treated with Severity: Calcutta HC Refers to Reply to SCN, Upholds Principles of Natural Justice [Read Order]")
![Customs Broker Not Required to Conduct Physical KYC Verification of Exporters, Govt Issued Certificates Presumed Authentic: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125124-customs-broker-physical-kyc-verification-exporters-presumed-authentic-cestat-taxscan.webp "Customs Broker Not Required to Conduct Physical KYC Verification of Exporters, Govt Issued Certificates Presumed Authentic: CESTAT [Read Order]")
Gold Traders Allege Statement Recorded Under Duress: Calcutta HC Maintains Status Quo, Asks Evidence for Forgery [Read Order]
The High Court at Calcutta disposed of the petition, while maintaining status quo, challenging the seizure of gold pieces and cash under Section 110 of theCustoms Act, 1962. The appellant alleged...
![Gold Traders Allege Statement Recorded Under Duress: Calcutta HC Maintains Status Quo, Asks Evidence for Forgery [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124829-gold-traders-allege-statement-recorded-duress-calcutta-hc-status-quo-evidence-forgery-taxscan.webp "Gold Traders Allege Statement Recorded Under Duress: Calcutta HC Maintains Status Quo, Asks Evidence for Forgery [Read Order]")
Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT credit is not admissible on inputs used for electricity generation, where the entire ...
![Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124676-electricity-wheeled-to-state-cestat-taxscan.webp "Electricity Wheeled to State Electricity Board Grid Amounts to Sale: CESTAT Denies CENVAT Credit on Fuel Used in Captive Power Plant [Read Order]")
Service Tax on Bending, Bundling & Stock Verification Cannot be Levied under “Clearing & Forwarding” Head: Calcutta HC [Read Order]
The Calcutta High Court held that service tax on bending, bundling and stock verification services cannot be levied under the head of “Clearing and Forwarding” services, and quashed the demand...
![Service Tax on Bending, Bundling & Stock Verification Cannot be Levied under “Clearing & Forwarding” Head: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124655-service-tax-on-bending-calcutta-high-court-taxscan.webp "Service Tax on Bending, Bundling & Stock Verification Cannot be Levied under “Clearing & Forwarding” Head: Calcutta HC [Read Order]")
Clearing & Forwarding Agent Liable to Pay Service Tax on Main Services & Transportation Charges: Calcutta HC [Read Order]
The Calcutta High Court held that a clearing and forwarding agent is liable to pay service tax on the main clearing and forwarding services provided to its principals and also on transportation...
![Clearing & Forwarding Agent Liable to Pay Service Tax on Main Services & Transportation Charges: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124651-service-tax-calcutta-high-court-taxscan.webp "Clearing & Forwarding Agent Liable to Pay Service Tax on Main Services & Transportation Charges: Calcutta HC [Read Order]")
GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]
In a recent ruling, the Gauhati High Court held that a GST demand cannot be raised only on the basis of a Summary of Show Cause Notice in Form GST DRC-01, and that a proper show cause notice under...
![GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124499-gst-drc-summary-cannot-substitute-notice-gauhati-hc-quashes-demand-order-passed-without-proper-scn-taxscan.webp "GST DRC-01 Summary Cannot Substitute S. 73 Notice: Gauhati HC Quashes Demand Order Passed Without Proper SCN [Read Order]")
Waiver of SCN and Personal Hearing in Printed Form for Release of Goods by Customs Dept Invalid u/s 124: Delhi HC Directs Release [Read Order]
The New Delhi High Court held that the Customs Department cannot treat the printed form for release of goods containing a waiver of Show Cause Notice (SCN) or personal hearing, signed for seeking...
![Waiver of SCN and Personal Hearing in Printed Form for Release of Goods by Customs Dept Invalid u/s 124: Delhi HC Directs Release [Read Order]](https://images.taxscan.in/h-upload/2026/02/09/2124383-delhi-high-court-waiver-of-scn-show-cause-notice-customs-dept-personal-hearing-printed-form-taxscan.webp "Waiver of SCN and Personal Hearing in Printed Form for Release of Goods by Customs Dept Invalid u/s 124: Delhi HC Directs Release [Read Order]")
Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]
The Delhi High Court has set aside an order cancelling a taxpayer’s GST registration with retrospective effect from 2018, holding that a show cause notice (SCN) must clearly and specifically propose...
![Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]](https://images.taxscan.in/h-upload/2026/02/09/2124348-delhi-hc-sets-aside-retrospective-gst-cancellation.webp "Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]")