![Customs Penalty Remains Unsustainable u/s 112 without Examination and Cross-Examination Of Statements: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126794-customs-penalty-examination-of-statements-cestat.webp "Customs Penalty Remains Unsustainable u/s 112 without Examination and Cross-Examination Of Statements: CESTAT [Read Order]")
Customs Penalty Remains Unsustainable u/s 112 without Examination and Cross-Examination Of Statements: CESTAT [Read Order]
The CESTAT set aside the customs penalty imposed under Section 112(a)(i) of the Customs Act, 1962 on the grounds that the reliance placed solely on...
![Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126817-redetermination-of-lesserjpg.webp "Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]")
![Madras HC Quashes Tax Attachment Issued After Property Transfer: Orders Registrar to Register Sale Deed Without NOC [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126813-madras-hc-quashes-tax-attachment-issuedjpg.webp "Madras HC Quashes Tax Attachment Issued After Property Transfer: Orders Registrar to Register Sale Deed Without NOC [Read Order]")
![Madras HC Quashes GST Assessment Orders Passed Against Deceased, Declares Them Non-Est in Law [ Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126810-madras-hc-gst-assessment-orders-passed-deceased-declares-non-est-in-law-taxscan.webp "Madras HC Quashes GST Assessment Orders Passed Against Deceased, Declares Them Non-Est in Law [ Read Order]")
![Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126789-absence-of-knowledge-of-smugglingjpg.webp "Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [Read Order]")
Madras HC Condones 150-Day Delay, Directs Additional 10% Disputed GST Before Appeal is Heard [Read Order]
The Madras High Court recently allowed an appeal to be heard by the Adjudicating Authority after condonation of a delay of 150 days, subject to the payment of an additional 10% of the disputed...
![Madras HC Condones 150-Day Delay, Directs Additional 10% Disputed GST Before Appeal is Heard [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126786-madras-hc-gst-condones-taxscan.webp "Madras HC Condones 150-Day Delay, Directs Additional 10% Disputed GST Before Appeal is Heard [Read Order]")
Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench, has set aside a penalty of ₹50 lakh under the Customs Act 1962, holding that penalties cannot be sustained on the...
![Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126792-unverified-statementsjpg.webp "Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]")
CESTAT Quashes Extended Service Tax Demand Based Solely on Form 26AS, Grants ₹19.66 Lakh Negative Liability Relief [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside the extended period demand of service tax raised solely based on Form 26AS data and granted the benefit...
![CESTAT Quashes Extended Service Tax Demand Based Solely on Form 26AS, Grants ₹19.66 Lakh Negative Liability Relief [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126781-cestat-quashes-extended-service-tax-demand-based-solely-.webp "CESTAT Quashes Extended Service Tax Demand Based Solely on Form 26AS, Grants ₹19.66 Lakh Negative Liability Relief [Read Order]")
![Need to Restore an Old PAN? Here’s What the Madras HC Directed the Income Tax Dept to Do [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126787-need-to-restore-an-old-panjpg.webp "Need to Restore an Old PAN? Here’s What the Madras HC Directed the Income Tax Dept to Do [Read Order]")
Dispute Over Expert’s Exit and Continued Services via Another Entity Constitutes Contractual Issue, Not an Undisputed Debt: NCLAT [Read Order]
In a recent ruling, the National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has affirmed that disputes arising from the exit of a designated expert and the continuation of...
![Dispute Over Expert’s Exit and Continued Services via Another Entity Constitutes Contractual Issue, Not an Undisputed Debt: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126769-dispute-over-experts-exit-and-continued-services-via-another-entity-constitutes-contractual-issue-taxscan.webp "Dispute Over Expert’s Exit and Continued Services via Another Entity Constitutes Contractual Issue, Not an Undisputed Debt: NCLAT [Read Order]")
GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]
The GST Appellate Tribunal ( GSTAT ), Principal Bench, has held that a Subway franchisee in Pune is liable for profiteering by increasing base prices on the very same day the GST rate on restaurant...
![GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126763-gst-rate-cutjpg.webp "GST Rate Cut Neutralised by Same-Day Base Price Increase: GSTAT holds ‘Subway’ franchise Liable for Profiteering u/s 171 [Read Order]")
GST S. 168A Invocation Challenged: Calcutta HC Entertains Writ alleging No ‘Force Majeure’ Existed to Justify Time Extension [Read Order]
The Calcutta High Court has granted relief in a writ petition challenging the validity of an adjudication order passed under Section 73 of the Goods and Services Tax ( GST ) Act, where the...
![GST S. 168A Invocation Challenged: Calcutta HC Entertains Writ alleging No ‘Force Majeure’ Existed to Justify Time Extension [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126758-gst-s-168a-invocation-challenged-calcutta-hc-force-majeure.webp "GST S. 168A Invocation Challenged: Calcutta HC Entertains Writ alleging No ‘Force Majeure’ Existed to Justify Time Extension [Read Order]")