![Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110240-extended-limitation-discrepancies-st-3-returns-form-26as-data-mismatch-cestat-taxscan.webp "Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]")
Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Allahabad (CESTAT) held that a service tax demand raised solely on the basis of...
![No TDS Deductible on Decree/Arbitral Award: Calcutta HC Orders Refund, Denies Interest [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111079-calcutta-hc-refund-tds-deductible-decree-or-arbitral-award-interest-taxscan.webp "No TDS Deductible on Decree/Arbitral Award: Calcutta HC Orders Refund, Denies Interest [Read Order]")
![Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110968-diversion-export-goods-domestic-market-cestat-excise-customs-demands-sez-manufacturer-taxscan.webp "Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]")
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109489-gold-smuggling-taxscan.jfif "Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]")
Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has allowed the appeal of appellant, holding that the company is entitled to a cash refund of service tax paid under the...
![Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109478-cenvat-credit-credit-account-taxscan.webp "Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]")
Andhra Pradesh HC Upholds 18% GST Demand on Pre-2022 Road and Drain Works, Directs APIIC to Settle Differential Tax with Contractor [Read Order]
The Andhra Pradesh High Court has upheld the GST assessment relating to works contract services executed for the Andhra Pradesh Industrial Infrastructure Corporation (APIIC), reiterating that the ...
![Andhra Pradesh HC Upholds 18% GST Demand on Pre-2022 Road and Drain Works, Directs APIIC to Settle Differential Tax with Contractor [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111116-andhra-pradesh-hc-gst-demand-road-drain-works-directs-apiic-differential-tax-contractor-taxscan.webp "Andhra Pradesh HC Upholds 18% GST Demand on Pre-2022 Road and Drain Works, Directs APIIC to Settle Differential Tax with Contractor [Read Order]")
Right to Cross-Examine Panchas and Co-Notices Mandatory when their statements relied for Adjudication: Gujarat HC Rejects Excise Appeal
The Gujarat High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) highlighting that the opportunity to cross-examine pancha witnesses and co-notices is ...
CBDT Notifies S. 80G Deductions to Shree Balakrishna Lalji Temple, Mumbai, as a Historic Public Worship Place
The Ministry of Finance, through its Department of Revenue and the Central Board ofDirect Taxes (CBDT), has issued Notification S.O. 5551(E) dated December 2, 2025, formally recognising Shree...
CESTAT Erred in Ignoring Existing Deposits: Delhi HC Rules Deposits already with Customs Bar Dismissal of Appeals
The Delhi High Court has held that appeals cannot be dismissed for non-payment of pre-deposit when significant sums already lie with the Customs Department, ruling that such existing deposits...
SEBI Reclassifies Real Estate Investment Trusts as Equity Instruments, Aims to Boost Mutual Fund & SIF Participation [Read Circular]
The Securities and Exchange Board of India (SEBI) has undertaken an initiative to reclassify RealEstate Investment Trusts (REITs) as equity-related instruments. The board has announced that the move...
![SEBI Reclassifies Real Estate Investment Trusts as Equity Instruments, Aims to Boost Mutual Fund & SIF Participation [Read Circular]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109474-sebi-taxscan.webp "SEBI Reclassifies Real Estate Investment Trusts as Equity Instruments, Aims to Boost Mutual Fund & SIF Participation [Read Circular]")