![GST Fraud Writ Delayed Due to Unremoved Defects for 3 Months: Delhi HC Grants One-Time Liberty to File Statutory Appeal Beyond Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113195-gst-fraud-writ-delayed-due-unremoved-defects-delhi-hc-grants-one-time-liberty-file-statutory-appeal-beyond-limitation-taxscan.webp "GST Fraud Writ Delayed Due to Unremoved Defects for 3 Months: Delhi HC Grants One-Time Liberty to File Statutory Appeal Beyond Limitation [Read Order]")
GST Fraud Writ Delayed Due to Unremoved Defects for 3 Months: Delhi HC Grants One-Time Liberty to File Statutory Appeal Beyond Limitation [Read Order]
Meta: GST Fraud Writ Delayed Due to Unremoved Defects for 3 Months: Delhi HC Grants One-Time Liberty In a recent ruling, the Delhi High Court...
![CAM Charges Not ‘Rent’ u/s 194‑I of IT Act: SC Upholds Delhi HC Ruling, ₹4.4 Lakh TDS Demand on Fashion Retailer Set Aside [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113185-cam-tds-income-tax-act-itat-taxscan.webp "CAM Charges Not ‘Rent’ u/s 194‑I of IT Act: SC Upholds Delhi HC Ruling, ₹4.4 Lakh TDS Demand on Fashion Retailer Set Aside [Read Order]")
![GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]](https://images.taxscan.in/h-upload/2025/12/19/2113215-gstr-9-treatment-itc-claimed-reversed-fy-2023-24-taxscan.webp "GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]")
DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside rejection of excise duty refund claims on Domestic Tariff Area (DTA) supplies made to Special Economic ...
![DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113193-cestat-excise-refund-rejection-taxscan.jfif "DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]")
Customs Orders Must Bear Name and Designation of Officer Passing Them: Delhi HC Rejects Staff Shortage Justification [Read Order]
In a recent ruling, the Delhi High Court explained that every Customs order must clearly show the name and designation of the officer who actually passed it, and that a shortage of staff cannot be...
![Customs Orders Must Bear Name and Designation of Officer Passing Them: Delhi HC Rejects Staff Shortage Justification [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113158-customs-orders-must-bear-name-designation-officer-passing-them-taxscan.webp "Customs Orders Must Bear Name and Designation of Officer Passing Them: Delhi HC Rejects Staff Shortage Justification [Read Order]")
Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an entity not designated as the manufacturer or the buyer of excisable goods cannot claim a duty...
![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113172-entity-not-recognized-manufacturer-buyer-cannot-claim-excise-duty-refund-regardless-paid-cestat-taxcsan.webp "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]
The Delhi High Court invalidated a draft assessment order issued under Section 144Cof the Income Tax Act, 1961 for A.Y. 2022-23, after finding that the assessment was initiated in the name of an...
![Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113152-draft-income-tax-assessment-144c-issued-post-amalgamation-invalid-delhi-hc-permits-fresh-action-against-sms-india-taxscan.webp "Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]")
Reimbursable Expenses Excluded from Service Tax Valuation: CESTAT sets aside Demand in CHA Services Case [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside service tax demands raised on reimbursable expenses collected by a Customs House Agent while providing CHA...
![Reimbursable Expenses Excluded from Service Tax Valuation: CESTAT sets aside Demand in CHA Services Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112738-reimbursable-expenses-excluded-service-tax-valuation-cestat-sets-aside-demand-cha-services-case-taxscan.webp "Reimbursable Expenses Excluded from Service Tax Valuation: CESTAT sets aside Demand in CHA Services Case [Read Order]")
Calcutta HC Condones 35-Day Delay Beyond Statutory Limit in GST Appeal, Sets Aside Dismissal Passed without Considering Medical Grounds [Read Order]
The Calcutta High Court has condoned a 35-day delay beyond the statutory limitation period in filing a GST ( Goods and Services Tax ) appeal and set aside the dismissal order passed by the...
![Calcutta HC Condones 35-Day Delay Beyond Statutory Limit in GST Appeal, Sets Aside Dismissal Passed without Considering Medical Grounds [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113163-calcutta-hc-condones-delay-statutory-limit-gst-appeal-dismissal-passed-medical-grounds-taxscan.webp "Calcutta HC Condones 35-Day Delay Beyond Statutory Limit in GST Appeal, Sets Aside Dismissal Passed without Considering Medical Grounds [Read Order]")