![Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117111-composite-gst-assessment-covering-multiple-years-invalid-andhra-pradesh-hc-cites-violation-s-73-74-taxscan.webp "Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]")
Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]
The Andhra Pradesh High Court has ruled that a composite Goods and Services Tax (GST) assessment covering multiple tax periods is invalid,...
![Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117131-cinema-revenue-sharing-taxable-renting-immovable-property-cestat.webp "Cinema Revenue Sharing Not Taxable as Renting of Immovable Property: CESTAT sets aside Service Tax Demand on Theatre [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLII]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116427-high-court-cases-part-xlii-taxscan.jfif "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLII]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLI]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116430-annual-tax-corporate-law-digest-2025-high-court-cases-part-xli.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLI]")
NCLAT Rules No Grounds to Entertain NTADCL Appeal, Issues Clarification on Right to Defense Against IL&FS [Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench at New Delhi, has declined to interfere with an order of the National Company Law Tribunal (NCLT), Mumbai Bench-I, which rejected...
![NCLAT Rules No Grounds to Entertain NTADCL Appeal, Issues Clarification on Right to Defense Against IL&FS [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116516-nclat-rules-grounds-entertain-ntadcl-appeal-issues-clarification.webp "NCLAT Rules No Grounds to Entertain NTADCL Appeal, Issues Clarification on Right to Defense Against IL&FS [Read Order]")
Failure to Intimate Change of Registered Office Breaches S. 12(4): MCA Imposes ₹1 Lakh Penalty u/s 12(8) on Company and its Directors[Read Order]
The Ministry of Corporate Affairs (MCA) has imposed a penalty of Rs 1 Lakh on the company and its directors for violation of Section 12(4) of the Companies Act, 2013, read with Section 12(8). ...
![Failure to Intimate Change of Registered Office Breaches S. 12(4): MCA Imposes ₹1 Lakh Penalty u/s 12(8) on Company and its Directors[Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116904-failure-intimate-registered-office-breaches-mca-imposes-penalty-company-directors-taxscan.webp "Failure to Intimate Change of Registered Office Breaches S. 12(4): MCA Imposes ₹1 Lakh Penalty u/s 12(8) on Company and its Directors[Read Order]")
Cash Transactions of Co-operative Society with its Members Not Penal if Reasonable Cause Exists: ITAT Deletes Penalties u/s 271D and 271E [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Ahmedabad has dismissed the Revenue’s appeals and upheld the deletion of penalties imposed under Sections 271D and 271E of the Income Tax Act, 1961....
![Cash Transactions of Co-operative Society with its Members Not Penal if Reasonable Cause Exists: ITAT Deletes Penalties u/s 271D and 271E [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116928-cash-transactions-co-operative-society-taxscan.jfif "Cash Transactions of Co-operative Society with its Members Not Penal if Reasonable Cause Exists: ITAT Deletes Penalties u/s 271D and 271E [Read Order]")
No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) recently clarified that a charitable institution engaged in the activity of planting and maintaining trees continues to be exempt from paying Goods...
![No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116932-gst-charitable-institution-planting-maintaining-trees-contractual-payment-aar-taxscan.webp "No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]")
GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]
In a recent ruling, the Andhra Pradesh High Court ordered the release of goods and the vehicle detained under GST provisions even though the penalty was paid beyond the 15‑day limit prescribed ...
![GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116950-gst-penalty-paid-beyond-15-day-limit-taxscan.jfif "GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]")