Residential vs Commercial Property Under GST: Rental Income Taxability, RCM & ITC Explained
According to India's Goods and Services Tax (GST) system, whether rental income from properties is taxable will depend heavily on how these are...
![DTA-SEZ Supplies not “deemed exports”: CESTAT Sets Aside Excise Refund Rejection, Remands for Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_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]](https://images.taxscan.in/h-upload/2025/12/19/250x150_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/2025/12/19/500x300_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/2025/12/19/500x300_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/2025/12/17/500x300_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/2025/12/19/500x300_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]")
Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]
Relying on Supreme Court precedents, the tribunal held that once a demand is found to be time-barred, there is no occasion to examine the merits of the case. The Chennai Bench of the Customs,...
![Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113173-service-tax-demand-sub-contractor-cestat-taxscan.jfif "Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [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/2025/12/09/500x300_2111102-excise-duty-refund-cestat-taxscan.jfif "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
![No Time Limitation for Section 66(1) Fraudulent Trading Actions: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111091-nclat-fraudulent-trading-no-time-limitation-taxscan.webp "No Time Limitation for Section 66(1) Fraudulent Trading Actions: NCLAT [Read Order]")