![Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113424-customs-cannot-withhold-provisional-release-highly-specialised-equipment-absence-centralised-monitoring-cestat-taxscan.webp "Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]")
Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]
TheKolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) ruled that Customs authorities cannot withhold provisional release...
![P&H HC upholds Transfer of Assessment From Chandigarh to Goa u/s 127 of Income Tax Act, Citing Efficient Tax Collection and Public Interest [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/2113577-ph-hc-assessment-chandigarh-goa-us-127-of-income-tax-act-tax-collection-public-interest-txn.webp "P&H HC upholds Transfer of Assessment From Chandigarh to Goa u/s 127 of Income Tax Act, Citing Efficient Tax Collection and Public Interest [Read Order]")
![Suspended Directors Have No Right to Valuation Reports Rejected by COC u/s 24 of IBC: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2111901-suspended-directors-no-right-valuation-reports-rejected-coc-ibc-nclat-taxscan.webp "Suspended Directors Have No Right to Valuation Reports Rejected by COC u/s 24 of IBC: NCLAT [Read Order]")
![Income Tax Hearing Date cannot be Advanced without Intimating Assessee: Orissa HC sets aside Order rejecting S. 154 Application [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/2113574-income-tax-hearing-intimating-assessee-orissa-hc-order-rejecting-s-154-application-taxscan.webp "Income Tax Hearing Date cannot be Advanced without Intimating Assessee: Orissa HC sets aside Order rejecting S. 154 Application [Read Order]")
![Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113380-revenue-sharing-diagnostic-labs-not-taxable-bss-cestat-service-tax-demand-hospital-taxscan.webp "Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]")
CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside an order demanding differential customs duties and penalties on silk fabric imports and ruled that the...
![CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113364-customs-duty-silk-fabric-imports-cestat-taxscan.jfif "CESTAT Quashes Customs duty on Silk Fabric Imports, Rules Non-Return of Seized Laptop Violates Natural Justice and Remits Matter [Read Order]")
RCM Timing vs Reporting Year: Where Should Late-Paid RCM Appear in GSTR-9? Explanation with CBIC Clarification
One of the most common and recurring areas of confusion while preparing the GST AnnualReturn ( GSTR-9 ) relates to Reverse Charge Mechanism ( RCM ) transactions, particularly where the RCM liability...
Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Limitation Act does not apply to requests for conversion of Shipping Bills made under Section 149 of...
![Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113421-limitation-act-does-apply-conversion-shipping-bills-149-customs-act-cestat-taxscan.webp "Limitation Act Does Not Apply to Conversion of Shipping Bills u/s 149 of the Customs Act: CESTAT [Read Order]")
Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]
The Gujarat High Court has held that cancellation of GST ( Goods and Services Tax ) registration on account of non-filing of returns is not irreversible, and that such cancellation can be revoked...
![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113535-cancellation-of-gst-registration-return-default-reversible-returns-filed-dues-cleared-gujarat-hc-taxscan.webp "Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI]](https://images.taxscan.in/h-upload/2025/12/18/2113034-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-part-6-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI]")
Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition made by the Assessing Officer (AO) that treated rental receipts from trailers and trade exhibitions as income from...
![Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113395-rental-income-leasing-trailers-exhibition-space-business-income-house-property-itat-taxscan.webp "Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]")