![Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113016-consolidating-income-tax-act-2025-old-new-tax-act-series-taxscan.webp "Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]")
Consolidating the ‘Opportunity of Being Heard’ in Penalty Proceedings u/s 471 of Income Tax Act, 2025 [Old vs New Tax Act Series- Article 2]
The Income Tax Act, 2025 is a landmark legislation, repealing the erstwhile IncomeTax Act of 1961 which has been in force for more than 6 decades. To...
![Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112571-delhi-hc-declines-entertain-writ-alleged-fake-gst-itc-case-involving-18-firms-directs-avail-statutory-appeal-taxscan.webp "Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]")
![Taxpayer Cannot be Penalised for ‘Invisible’ GST Notices: Calcutta HC Restores Right to Reply for Birla Brothers [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112551-taxpayer-penalised-invisible-gst-notices-calcutta-hc-restores-right-reply-birla-brothers-taxscan.webp "Taxpayer Cannot be Penalised for ‘Invisible’ GST Notices: Calcutta HC Restores Right to Reply for Birla Brothers [Read Order]")
![Peanut Butter Classified as Similar to Margarine: CESTAT Sets Aside ₹1.35Cr Cenvat Credit Demand While Upholding Credit Reversal on Written-Off Inputs [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111269-peanut-butter-margarine-cestat-cenvat-credit-demand-credit-reversal-written-off-inputs-taxscan.webp "Peanut Butter Classified as Similar to Margarine: CESTAT Sets Aside ₹1.35Cr Cenvat Credit Demand While Upholding Credit Reversal on Written-Off Inputs [Read Order]")
![Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112285-customs-commissioner-fails-issue-notice-within-90-days-cestat-quashes-penalty-over-custom-brokers-license-proceedings-taxscan.webp "Customs Commissioner Fails to issue Notice within 90 days: CESTAT Quashes Penalty over Custom Brokers License Proceedings [Read Order]")
DGFT issues EODC against Imported Cars: CESTAT rules Customs cannot Demand duty Once obligation Discharged and Certified
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal, holding that once the Directorate General of Foreign Trade (DGFT) has issued the Export...
Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside a duty demand raised by invoking the extended limitation period under the Customs Act, 1962, holding that...
![Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111684-duty-demand-dfia-imports-cestat-rules-extended-limitation-apply-bona-fide-transferee-taxscan.webp "Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]")
Relief for Godrej Consumer: CESTAT Rules Sending Imported Goods to Job Worker is Not Violation of Target Plus Scheme Condition [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that sending imported goods to job workers was not in violation of the target plus scheme and granted relief ...
![Relief for Godrej Consumer: CESTAT Rules Sending Imported Goods to Job Worker is Not Violation of Target Plus Scheme Condition [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111605-goderaj-consumer-cestat-rules-imported-goods-job-worker-not-violation-target-plus-scheme-condition-taxscan.webp "Relief for Godrej Consumer: CESTAT Rules Sending Imported Goods to Job Worker is Not Violation of Target Plus Scheme Condition [Read Order]")
VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the appeal, holding that the VAT/CST reimbursements received by the appellant from the Government of...
![VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111237-vat-cst-incentive-additional-consideration-not-part-assessable-value-cestat-reimbursement-taxscan.webp "VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]")
No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Hyderabad (CESTAT), set aside Service Tax which cannot be levied under Goods Transport Agency (GTA) in the absence of a consignment note,...
![No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110467-indian-tobacco-traders-taxscan.jfif "No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]")
Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that the customs cannot re-confiscate a vehicle and slap penalties on a subsequent purchaser...
![Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111244-disabled-car-buyers-gst.webp "Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]")
Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that face-recognition access control systems qualify as Automatic Data Processing Machines (ADP Machines)...
![Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110345-face-recognition-system-automatic-data-processing-machines-taxscan.webp "Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]")