![GST Assessment Order Passed Against Unregistered Contractor Due to Identical Name Confusion on WAMIS & Income Tax Portal Data Quashed: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122226-orissa-high-court-wamis-portal-gst-assessment-order-quashed-orissa-high-court-gst-case-taxscan.webp "GST Assessment Order Passed Against Unregistered Contractor Due to Identical Name Confusion on WAMIS & Income Tax Portal Data Quashed: Orissa HC [Read Order]")
GST Assessment Order Passed Against Unregistered Contractor Due to Identical Name Confusion on WAMIS & Income Tax Portal Data Quashed: Orissa HC [Read Order]
In a recent ruling, the Orissa High Court quashed a GST assessment order passed against an unregistered contractor after finding that the...
![Royalty & Dead Rent Collected for Grant of Mining Leases Not Taxable as ‘Renting Of Immovable Property’: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122216-royalty-dead-rent-collected-grant-of-mining-leases-not-taxable-as-renting-of-immovable-property-cestat-taxscan.webp "Royalty & Dead Rent Collected for Grant of Mining Leases Not Taxable as ‘Renting Of Immovable Property’: CESTAT [Read Order]")
![Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122215-service-tax-dept-cannot-take-different-stand-to-disallow-cenvat-credit-taxscan.webp "Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]")
![Breach of Rule 9(4) of Security Interest (Enforcement) Rules Without Written Extension: DRAT sets aside Sale Certificate and Auction Sale [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122178-breach-of-rule-94-of-security-interest-enforcement-rules-without-written-extension-drat-sets-aside-sale-certificate-and-auction-sale-taxscan.webp "Breach of Rule 9(4) of Security Interest (Enforcement) Rules Without Written Extension: DRAT sets aside Sale Certificate and Auction Sale [Read Order]")
Application u/s 19 of Recovery of Debts and Bankruptcy Act Maintainable Where Bank Holds Account: DRAT [Read Order]
The Kolkata bench of the Debts Recovery Appellate Tribunal (DRAT) has held that an application under section 19 of the Recovery of Debts and Bankruptcy Act 1993 can be filed in any branch or any...
![Application u/s 19 of Recovery of Debts and Bankruptcy Act Maintainable Where Bank Holds Account: DRAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122169-application-us-19-recovery-of-debts-bankruptcy-act-maintainable-where-bank-holds-account-drat-taxscan.webp "Application u/s 19 of Recovery of Debts and Bankruptcy Act Maintainable Where Bank Holds Account: DRAT [Read Order]")
Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has modified the bank guarantee amounting to nearly 70% of the value of the goods, and restricted it to 30% of the...
![Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122183-customs-cannot-demand-disproportionate-bank-guarantee-taxscan.webp "Customs cannot Demand Disproportionate Bank Guarantee for Provisional Release: CESTAT cuts 70% to 30% [Read Order]")
Bank's Repetitive Applications Without Steps to Conduct Auction: DRAT Dismisses ICICI Bank's Appeal [Read Order]
The Allahabad bench of the Debts Recovery Appellate Tribunal (DRAT) has dismissed an appeal filed by the ICICI Bank, as the bank had only filed applications after applications, but it had failed to...
![Banks Repetitive Applications Without Steps to Conduct Auction: DRAT Dismisses ICICI Banks Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122172-banks-repetitive-applications-steps-conduct-auction-drat.webp "Banks Repetitive Applications Without Steps to Conduct Auction: DRAT Dismisses ICICI Banks Appeal [Read Order]")
Budget 2025-26 Delivers on Customs Duty Reforms: Healthcare, Exports, Manufacturing Sectors Gain from BCD Cuts and Exemptions
To fulfil the promises made in budget 2025-26, the Central Government of India has implemented a wide range of customs duty reforms. The main aim is to boost domestic manufacturing. It can also...
Budget 2025-26 Delivers on Customs Duty Reforms: Healthcare, Exports, Manufacturing Sectors Gain from BCD Cuts and Exemptions
To fulfil the promises made in budget 2025-26, the Central Government of India has implemented a wide range of customs duty reforms. The main aim is to boost domestic manufacturing. It can also...
Penalty Not Sustainable Where Service Tax Under RCM Paid Before SCN & No Intent to Evade Shown: CESTAT in Reliance Cellulose Case [Read Order]
In a recent ruling, the Hyderabad Bench of the Customs, Excise and Service TaxAppellate Tribunal (CESTAT) held that penalty under Section 78 cannot be imposed when service tax under Reverse Charge...
![Penalty Not Sustainable Where Service Tax Under RCM Paid Before SCN & No Intent to Evade Shown: CESTAT in Reliance Cellulose Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/2122080-penalty-not-sustainable-where-service-tax-under-rcm-paid-before-scn-no-intent-evade-shown-cestat-reliance-cellulose-case-taxscan.webp "Penalty Not Sustainable Where Service Tax Under RCM Paid Before SCN & No Intent to Evade Shown: CESTAT in Reliance Cellulose Case [Read Order]")
