![Section 94 Filing Without Guarantee Deed Shows Gross Misconduct: IBBI Cancels Registration of IP [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121136-ibbi-cancels-registration-of-ip-taxscan.jfif "Section 94 Filing Without Guarantee Deed Shows Gross Misconduct: IBBI Cancels Registration of IP [Read Order]")
Section 94 Filing Without Guarantee Deed Shows Gross Misconduct: IBBI Cancels Registration of IP [Read Order]
The Insolvency and Bankruptcy Board of India’s (IBBI) Disciplinary Committee has cancelled the registration of an Insolvency Professional (IP) for...
![GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121200-gst-not-leviable-statutory-fee-collected-electricity-regulatory-commission-ph-hc-quashes-scn-taxscan.webp "GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]")
![Finality of Implemented Resolution Plan Prevails Over Creditor’s Claim: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121154-finality-of-implemented-resolution-plan-prevails-over-creditors-claim-nclat-taxscan.webp "Finality of Implemented Resolution Plan Prevails Over Creditor’s Claim: NCLAT [Read Order]")
![Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121204-is-corporate-guarantee-given-parent-company-subsidiaries-taxscan.webp "Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]")
![Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121206-service-tax-exemption-automatic-sez-supplies-authorised-operations-proof-mandatory-cestat-taxscan.webp "Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]")
![No Service Tax Leviable on Foreign Logistics Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121194-no-service-tax-on-foreign-logistics-taxscan.webp "No Service Tax Leviable on Foreign Logistics Services: CESTAT [Read Order]")
No Differential Excise Duty Demand on SKO Intermixed with MS & HSD in Pipeline: CESTAT sets aside Order against HPCL [Read Order]
The Mumbai Bench of the Customs, Excise, Service Appellate Tribunal (CESTAT) recently set aside an impugned order passed by the Commissioner of Central Excise, demanding differential excise duty...
![No Differential Excise Duty Demand on SKO Intermixed with MS & HSD in Pipeline: CESTAT sets aside Order against HPCL [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121184-no-differential-excise-duty-demand-sko-intermixed-taxscan.webp "No Differential Excise Duty Demand on SKO Intermixed with MS & HSD in Pipeline: CESTAT sets aside Order against HPCL [Read Order]")
Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court held that best judgment assessment orders passed under Section 62 of the GST ( Goods and Services Tax ) Act, 2017 cannot continue once the registered person files the...
![Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121148-best-judgment-assessment-62-cannot-survive-once-gst-returns-filed-andhra-pradesh-hc-taxscan.webp "Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]")
Multi-Noticee in GST ITC Fraud Cases: Delhi HC Clarifies How Adjudicating Authority is Determined [Read Order]
In a recent ruling, the Delhi High Court clarified how the adjudicating authority is determined in Goods and Services Tax (GST) cases involving multiple noticees and allegations of fraudulent...
![Multi-Noticee in GST ITC Fraud Cases: Delhi HC Clarifies How Adjudicating Authority is Determined [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121117-gst-itc-fraud-cases-taxscan.webp "Multi-Noticee in GST ITC Fraud Cases: Delhi HC Clarifies How Adjudicating Authority is Determined [Read Order]")
Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]
The Calcutta High Court held that IGST (Integrated Goods and Services Tax ) on ocean freight under the reverse charge mechanism ( RCM ) is not payable even for the period prior to 01.10.2023. ...
![Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121103-calcutta-high-court-ocean-freight-ocean-freight-igst-ocean-freight-igst-under-rcm-igst-on-ocean-freight-imports-taxscan.webp "Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]")