GSTAT Portal Filing Issues: CA Checklist Before Filing Form GST APL-05
Filing Form GST APL-05 on the GSTAT portal is not a mere upload exercise. Each portal entry affects limitation, pre-deposit, respondent details,...
![₹50,000 Monthly Fee During Stay Period Held Reasonable: NCLAT Upholds NCLT’s Reduction of IRP Remuneration [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138457-50000-monthly-fee-stay-period-held-reasonable-nclts-reduction-irp-remuneration-nclat-mumbai-taxscan.webp "₹50,000 Monthly Fee During Stay Period Held Reasonable: NCLAT Upholds NCLT’s Reduction of IRP Remuneration [Read Order]")
![Interest u/s 264(C) to be levied on Return Income not Assessed Income: ITAT partly allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138456-interest-us-264c-return-income-itat-taxscan.webp "Interest u/s 264(C) to be levied on Return Income not Assessed Income: ITAT partly allows Appeal [Read Order]")
![West Bengal Mandates E-Way Bill for Intra-State Goods Movement Above ₹50,000 from June 1 [Read Notification]](https://images.taxscan.in/h-upload/2026/05/29/2138461-west-bengal-e-way-bill-intra-state-goods-above-50000-june-1-taxscan.webp "West Bengal Mandates E-Way Bill for Intra-State Goods Movement Above ₹50,000 from June 1 [Read Notification]")
Reversal of Proportionate CENVAT Credit Amounts to Non-Availment of Credit: CESTAT Sets Aside Rule 6 Excise Demand Against Hindustan Zinc [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that reversal of proportionate CENVAT Credit amounts to non-availment of credit and set aside the Rule 6...
![Reversal of Proportionate CENVAT Credit Amounts to Non-Availment of Credit: CESTAT Sets Aside Rule 6 Excise Demand Against Hindustan Zinc [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138439-reversal-proportionate-cenvat-credit-non-availment-cestat-new-delhi-excise-demand-hindustan-zinc-taxscan.webp "Reversal of Proportionate CENVAT Credit Amounts to Non-Availment of Credit: CESTAT Sets Aside Rule 6 Excise Demand Against Hindustan Zinc [Read Order]")
Relief for Hero Honda: CESTAT Upholds Cenvat Credit on Manpower Supply for Canteen Service Where Providing Canteen Facility is Mandatory Under Factories Act [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Cenvat Credit on Manpower Supply for Canteen Service is admissible when providing canteen...
![Relief for Hero Honda: CESTAT Upholds Cenvat Credit on Manpower Supply for Canteen Service Where Providing Canteen Facility is Mandatory Under Factories Act [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138426-relief-for-hero-honda-cestat-taxscan.webp "Relief for Hero Honda: CESTAT Upholds Cenvat Credit on Manpower Supply for Canteen Service Where Providing Canteen Facility is Mandatory Under Factories Act [Read Order]")
Income Tax S. 148 Notice Issued After April 1, 2021 is Time-Barred as TOLA Concession Applies: ITAT Quashes Reassessment
The Income Tax Appellate Tribunal (ITAT), Delhi, has quashed reassessment proceedings for the Assessment Year 2015-16, ruling that a Section 148 notice issued on or after April 1, 2021, is...
Donations by Company Remain Voluntary Despite Statutory Mandate: ITAT Grants S. 80G Deduction on CSR Expenditure [Read Order]
The Income TaxAppellate Tribunal (ITAT), Delhi, has ruled that donations made by a company to meet its Corporate Social Responsibility (CSR) obligations qualify for deduction under Section 80G of...
![Donations by Company Remain Voluntary Despite Statutory Mandate: ITAT Grants S. 80G Deduction on CSR Expenditure [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138412-donations-company-remain-voluntary-deduction-on-csr-expenditure-itat-delhi-taxscan.webp "Donations by Company Remain Voluntary Despite Statutory Mandate: ITAT Grants S. 80G Deduction on CSR Expenditure [Read Order]")
ITAT Upholds CIT(A) Order Restricting Disallowance to Specific Bogus Party, Deletes Addition on Cash Deposits Citing Double Taxation [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi, has upheld the Commissioner of Income Tax (Appeals)' decision to restrict the disallowance of purchases to a specific defaulting party, ruling that...
![ITAT Upholds CIT(A) Order Restricting Disallowance to Specific Bogus Party, Deletes Addition on Cash Deposits Citing Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138408-cash-deposits-citing-double-taxation-itat-taxscan.jfif "ITAT Upholds CIT(A) Order Restricting Disallowance to Specific Bogus Party, Deletes Addition on Cash Deposits Citing Double Taxation [Read Order]")
Default from NPA Classification and Recall Notice: NCLT Admits Aditya Birla Capital’s ₹7.47 Crore Insolvency Petition u/s 7 of IBC [Read Order]
In a recent order, the National Company Law Tribunal(NCLT)Hyderabad formally initiated insolvency proceedings against the corporate debtor for default of ₹7.47 crore, marking another instance where...
![Default from NPA Classification and Recall Notice: NCLT Admits Aditya Birla Capital’s ₹7.47 Crore Insolvency Petition u/s 7 of IBC [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138399-npa-classification-aditya-birla-nclt-hyderabad-taxscan.webp "Default from NPA Classification and Recall Notice: NCLT Admits Aditya Birla Capital’s ₹7.47 Crore Insolvency Petition u/s 7 of IBC [Read Order]")
Services for Operation & Maintenance of Drinking Water Plants for Nagar Nigam Exempt Under Mega Exemption Notification: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that services provided for operation and maintenance of drinking water plants for Nagar Nigam are exempt...
![Services for Operation & Maintenance of Drinking Water Plants for Nagar Nigam Exempt Under Mega Exemption Notification: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/29/2138387-services-operation-maintenance-drinking-water-plants-nagar-nigam-exempt-mega-exemption-cestat-taxscan.webp "Services for Operation & Maintenance of Drinking Water Plants for Nagar Nigam Exempt Under Mega Exemption Notification: CESTAT [Read Order]")