![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_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]")
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 ...
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI]](https://images.taxscan.in/h-upload/2025/12/18/250x150_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]](https://images.taxscan.in/h-upload/2025/12/20/250x150_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]")
![Failure to Issue Mandatory Draft Assessment Order to Non-Resident u/s 144C(1) Invalidates Search Assessment: ITAT Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113416-failure-issue-mandatory-draft-assessment-order-non-resident-invalidates-search-assessment-itat-order-taxscan.webp "Failure to Issue Mandatory Draft Assessment Order to Non-Resident u/s 144C(1) Invalidates Search Assessment: ITAT Quashes Order [Read Order]")
S.56(2)(viib) Not Applicable to Shares issued to Non-Resident Holding Company: ITAT Deletes ₹198 Cr Addition [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) deleted a massive addition of ₹198 crores made under Section 56(2)(viib) and held that the provisions aimed at taxing share premiums ...
![S.56(2)(viib) Not Applicable to Shares issued to Non-Resident Holding Company: ITAT Deletes ₹198 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113435-itat-deletes-198-cr-addition-taxscan.webp "S.56(2)(viib) Not Applicable to Shares issued to Non-Resident Holding Company: ITAT Deletes ₹198 Cr Addition [Read Order]")
Madras HC affirms CBIC Notifications Extending Time limit to Issue order u/s 73 Ultra vires to S. 168A, says both ‘Illegal’ [Read Order]
The Madurai Bench of Madras High Court has once again confirmed that the Central Board of Indirect Taxes and Customs ( CBIC ) exceeded its statutory powers while issuing two Notifications which...
![Madras HC affirms CBIC Notifications Extending Time limit to Issue order u/s 73 Ultra vires to S. 168A, says both ‘Illegal’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113517-madras-hc-affirms-cbic-notifications-extending-time-limit-issue-order-taxscan.webp "Madras HC affirms CBIC Notifications Extending Time limit to Issue order u/s 73 Ultra vires to S. 168A, says both ‘Illegal’ [Read Order]")
Search and Seizure Proceedings, Powers, and Procedural Safeguards in New Income Tax Act [Old vs New Income Tax Series - Article 3]
Income-tax search actions, commonly called search and seizure or raids, are among the strongest powers available to tax authorities. From 2025, these powers are reorganised under the...
![Search and Seizure Proceedings, Powers, and Procedural Safeguards in New Income Tax Act [Old vs New Income Tax Series - Article 3]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113496-new-income-tax-act-old-vs-new-taxscan.webp "Search and Seizure Proceedings, Powers, and Procedural Safeguards in New Income Tax Act [Old vs New Income Tax Series - Article 3]")
![Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113228-transport-minerals-inside-mines-not-mining-service-cestat-rejects-service-tax-demand-taxscan.webp "Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]")
Inadvertent Wrong Citation of Notification Not Fatal When Eligibility Conditions are same: CESTAT Sets Aside ₹82.84 Crore Demand of Erroneous Refund [Read Order]
The Kolkata Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) set aside a ₹82.84 crore demand for recovery of erroneous refund under Section 11A of theCentral Excise Act, 1944,...
![Inadvertent Wrong Citation of Notification Not Fatal When Eligibility Conditions are same: CESTAT Sets Aside ₹82.84 Crore Demand of Erroneous Refund [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113355-cestat-sets-aside-8284-crore-demand-erroneous-refund-taxscan.jfif "Inadvertent Wrong Citation of Notification Not Fatal When Eligibility Conditions are same: CESTAT Sets Aside ₹82.84 Crore Demand of Erroneous Refund [Read Order]")