![NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119949-refund-directions-during-taxscan-site-image.webp "NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]")
NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]
The National Company Law Tribunal (NCLT), Indore Bench, has held that a Central Goods andServices Tax (CGST) Superintendent was guilty of contempt as...
![Prima Facie Role in Coal Levy Scam & Gravity of Economic Offence Defeat Parity Plea: Chhattisgarh HC Rejects Bail to Applicant [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119955-prima-facie-role-in-coal-levy-scam-gravity-of-economic-offence-defeat-parity-plea-chhattisgarh-hc-rejects-bail-applicant-taxscan.webp "Prima Facie Role in Coal Levy Scam & Gravity of Economic Offence Defeat Parity Plea: Chhattisgarh HC Rejects Bail to Applicant [Read Order]")
![Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119933-penalty-alleged-individual-conspirator-demand-penalty-against-firm-quashed-cestat-taxscan.webp "Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]")
![Persistent Non‑Performance and Expired Permits Show Insolvency Beyond Mere Delay: NCLT Admits Homebuyers Petition u/s 7 [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119934-persistent-nonperformance-and-expired-permits-show-insolvency-beyond-mere-delay-nclt-admits-homebuyers-petition-us-7-taxscan.webp "Persistent Non‑Performance and Expired Permits Show Insolvency Beyond Mere Delay: NCLT Admits Homebuyers Petition u/s 7 [Read Order]")
Delay Beyond 30‑Day Limit Not Justified by Counsel’s Inaction: NCLT Dismisses Restoration Application [Read Order]
The National Company Law Tribunal (NCLT), Kolkata Bench, dismissed a restoration application filed by the applicant, holding that a delay beyond 30 days cannot be justified as counsel’s inaction. ...
![Delay Beyond 30‑Day Limit Not Justified by Counsel’s Inaction: NCLT Dismisses Restoration Application [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119928-delay-beyond-30day-limit-not-justified-by-counsels-inaction-taxscan.webp "Delay Beyond 30‑Day Limit Not Justified by Counsel’s Inaction: NCLT Dismisses Restoration Application [Read Order]")
Virtual Service PE Not Recognised Under India-UK DTAA: Delhi HC sets aside withholding Tax Order against Ernst & Young [Read Order]
In a recent decision, the Delhi High Court held that the Income Tax Department cannot rely on the idea of a “virtual service permanent establishment” under the India-UK tax treaty to demand ...
![Virtual Service PE Not Recognised Under India-UK DTAA: Delhi HC sets aside withholding Tax Order against Ernst & Young [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119925-delhi-high-court-ey-ernst-young-india-uk-dtaa-ruling-ernst-young-case-delhi-hc-tax-judgment-ernst-and-young-tax-case-taxscan.webp "Virtual Service PE Not Recognised Under India-UK DTAA: Delhi HC sets aside withholding Tax Order against Ernst & Young [Read Order]")
GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]
The Allahabad High Court held that once the GST Appellate Tribunal ( GSTAT ) has been constituted and functions, pending writ petitions filed due to its non-availability should not be kept pending. ...
![GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119921-gstat-functional-allahabad-hc-directs-interim-deposit-writ-pre-deposit-limitation-bar-taxscan.webp "GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]")
Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]
The Calcutta High Court has taken up the question of whether an officer of the Bureau of Investigation has jurisdiction to conduct search proceedings under Section 67, adjudicate and pass an order...
![Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119922-gst-section-74-taxscan.webp "Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]")
ICMAI Releases Handbook on GST Department Audit: 12 Chapter Guide with Reference Material and Case Laws [Download Handbook]
The Institute ofCost Accountants of India (ICMAI) has released the Second Edition of the “Handbook on GST Department Audit”. The Handbook, prepared by the Tax Research Department of the ICMAI serves...
![ICMAI Releases Handbook on GST Department Audit: 12 Chapter Guide with Reference Material and Case Laws [Download Handbook]](https://images.taxscan.in/h-upload/2026/01/15/2119914-icmai-handbook-gst-department-audit-12-chapter-guide-reference-material-case-laws-taxscan.webp "ICMAI Releases Handbook on GST Department Audit: 12 Chapter Guide with Reference Material and Case Laws [Download Handbook]")
CA Certificate Alone Not Sufficient for Private Institutional Sales Bid, LoA/WCC Mandatory: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court held that a bidder claiming experience based on private or institutional sales cannot rely only on a Chartered Accountant (CA) certificate, and that ...
![CA Certificate Alone Not Sufficient for Private Institutional Sales Bid, LoA/WCC Mandatory: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119911-ca-certificate-alone-not-sufficient-for-private-institutional-sales-bid-loawcc-mandatory-delhi-hc-taxscan.webp "CA Certificate Alone Not Sufficient for Private Institutional Sales Bid, LoA/WCC Mandatory: Delhi HC [Read Order]")
‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]
The Calcutta High Court held that a mere “possibility” that an assessee may have received an SMS/email alert regarding a GST ( Goods and Services tax ) adjudication order is not conclusive proof of...
![‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119904-possibility-of-emailsms-notice-of-gst-order-not-conclusive-calcutta-hc-orders-fresh-consideration.webp "‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]")