![CESTAT Directs Officials to Complete AI & Cyber Security Courses by 31 March 2026 [Read Circular]](https://images.taxscan.in/h-upload/2026/02/20/2126523-cestat-14jpg.webp "CESTAT Directs Officials to Complete AI & Cyber Security Courses by 31 March 2026 [Read Circular]")
CESTAT Directs Officials to Complete AI & Cyber Security Courses by 31 March 2026 [Read Circular]
The Customs, Exciseand Service Tax Appellate Tribunal (CESTAT) has issued a Circular directing all its officers and officials to complete at least...
![Circulars benefiting Assessee have Retrospective Application: CESTAT Affirms 12% IGST on Poultry Machinery Imports [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126512-circulars-benefiting-cestat-igst-.webp "Circulars benefiting Assessee have Retrospective Application: CESTAT Affirms 12% IGST on Poultry Machinery Imports [Read Order]")
![Higher GST on Packaging Inputs Than Output Supply of Edible Oil: Karnataka HC directs Accumulated ITC Refund [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126514-edible-oil-12jpg.webp "Higher GST on Packaging Inputs Than Output Supply of Edible Oil: Karnataka HC directs Accumulated ITC Refund [Read Order]")
![Service Recipient vide Letter Intimidated Service Tax Not Required: CESTAT Held No Mala Fide Intention, Allowed Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126508-cestatjpg.webp "Service Recipient vide Letter Intimidated Service Tax Not Required: CESTAT Held No Mala Fide Intention, Allowed Appeal [Read Order]")
Calcutta HC Restores GST Registration Cancelled for Non-Filing of Returns for Six Months, Grants Taxpayer One More Opportunity [Read Order]
In a recent ruling, the Calcutta High Court restored a Goods and Services Tax (GST) registration that was cancelled for non-filing of returns for six months and granted the taxpayer one more...
![Calcutta HC Restores GST Registration Cancelled for Non-Filing of Returns for Six Months, Grants Taxpayer One More Opportunity [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126502-calcutta-hc-restores-gst-registration-cancelled-taxscan.webp "Calcutta HC Restores GST Registration Cancelled for Non-Filing of Returns for Six Months, Grants Taxpayer One More Opportunity [Read Order]")
S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]
In a recent ruling, the Orissa High Court held that abatement under Section 158BA(2) is not automatic just because a search is conducted, and it applies only when the case actually falls under the...
![S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126505-158ba2-abatement-automatic-case-assessment-scheme-orissa-hc.webp "S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]")
Mere Inclusion of Scrip in ‘Penny Stock’ List without Material Evidence of Price Manipulation Not Justify Addition: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that mere inclusion of a company’s shares in an investigation report as a “penny stock”, without material evidence is not...
![Mere Inclusion of Scrip in ‘Penny Stock’ List without Material Evidence of Price Manipulation Not Justify Addition: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126504-penny-stock-11jpg.webp "Mere Inclusion of Scrip in ‘Penny Stock’ List without Material Evidence of Price Manipulation Not Justify Addition: ITAT [Read Order]")
Levy Includes Imposition, Assessment & Recovery: Madras HC Upholds Application of Excise Act to Recover Clean Environment Cess [Read Order]
In a recent ruling, the Madurai Bench of the Madras High Court held that the word “levy” under Section 83(7) of the Finance Act, 2010 includes imposition, assessment and recovery of Clean...
![Levy Includes Imposition, Assessment & Recovery: Madras HC Upholds Application of Excise Act to Recover Clean Environment Cess [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126487-levy-includes-imposition-madras-hc-upholds-application-of-excise-act-.webp "Levy Includes Imposition, Assessment & Recovery: Madras HC Upholds Application of Excise Act to Recover Clean Environment Cess [Read Order]")
SCN issued by JAO instead of FAO, Prima Facie Income Tax Reopening Time-Barred: Calcutta HC Stays Reassessment [Read Order]
In a recent ruling, the Calcutta High Court stayed the reassessment proceedings for AY 2015-16, noting prima facie that the reopening appears time‑barred under Section 149 of the Income Tax Act....
![SCN issued by JAO instead of FAO, Prima Facie Income Tax Reopening Time-Barred: Calcutta HC Stays Reassessment [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126488-reassessmentjpg.webp "SCN issued by JAO instead of FAO, Prima Facie Income Tax Reopening Time-Barred: Calcutta HC Stays Reassessment [Read Order]")
Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Kolkata Bench, allowed an appeal by a worker who undertook fabrication work. The rationale behind the decision was that the work order did not...
![Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126478-service-tax-not-applicable-6jpg.webp "Service Tax Not Applicable as per Work Order, Within Scope of Receiver: CESTAT Allows Appeal by Worker Undertaking Fabrication [Read Order]")
GST Registration Cancellation cannot be used as Coercive Tool during Investigation: Gauhati HC [Read Order]
In a recent ruling, the Gauhati High Court held that cancellation of Goods and ServicesTax (GST) registration cannot be used as a coercive tool during investigation, and that the proper officer must...
![GST Registration Cancellation cannot be used as Coercive Tool during Investigation: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126489-gst-registration-cancellation-coercive-tool-during-investigation.webp "GST Registration Cancellation cannot be used as Coercive Tool during Investigation: Gauhati HC [Read Order]")