![No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096169-no-evidence-taxscan.webp "No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]")
No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]
The Andhra Pradesh High Court has upheld the cancellation of GST ( Goods and Services Tax ) registration, observing that the taxpayer had not...
![Delay in Challenging ₹550 Crore GST Demand Condoned: Delhi HC Allows Appeal Despite Late Knowledge of Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096162-gst-demand-delhi-high-court-delay-in-challenging-taxscan.webp "Delay in Challenging ₹550 Crore GST Demand Condoned: Delhi HC Allows Appeal Despite Late Knowledge of Order [Read Order]")
![Levy of GST on Compounded Basis Challenged: Allahabad HC says this issue May have Wider Ramifications, stays Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096164-levy-of-gst-allahabad-hc-wider-ramifications-compounded-basis-challenged-taxscan.webp "Levy of GST on Compounded Basis Challenged: Allahabad HC says this issue May have Wider Ramifications, stays Proceedings [Read Order]")
![No Error on Record Justifying Review: Chhattisgarh HC upholds Dismissal of Contractor’s Plea for ₹9.18 Crore GST Reimbursement [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096179-chhattisgarh-hc-upholds-gst-reimbursement-taxscan.webp "No Error on Record Justifying Review: Chhattisgarh HC upholds Dismissal of Contractor’s Plea for ₹9.18 Crore GST Reimbursement [Read Order]")
![E-Way Bill Expiry Due to Vehicle Breakdown Not GST Evasion: Allahabad HC Quashes Seizure and Penalty Orders [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096152-e-way-bill-expiry-taxscan.webp "E-Way Bill Expiry Due to Vehicle Breakdown Not GST Evasion: Allahabad HC Quashes Seizure and Penalty Orders [Read Order]")
Challenge on Supply of Reagent with equipment is ‘Composite Supply’ or ‘Mixed Supply’: Delhi HC Leaves Issue to Appellate Authority [Read Order]
The Delhi High Court has declined to adjudicate on whether the supply of reagents along with diagnostic equipment constitutes a ‘composite supply’ or a ‘mixed supply’ under the Goods and Services...
![Challenge on Supply of Reagent with equipment is ‘Composite Supply’ or ‘Mixed Supply’: Delhi HC Leaves Issue to Appellate Authority [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096158-mixed-supply-composite-supply-taxscan.webp "Challenge on Supply of Reagent with equipment is ‘Composite Supply’ or ‘Mixed Supply’: Delhi HC Leaves Issue to Appellate Authority [Read Order]")
Mandatory Pre-Deposit under S. 129E of Customs Act Cannot Be Waived Merely Due to Bank Account Freeze: Madras HC [Read Order]
The Madras High Court has ruled that the mandatory pre-deposit required under Section 129E of the Customs Act, 1962 cannot be waived merely because the assessee’s bank account has been frozen...
![Mandatory Pre-Deposit under S. 129E of Customs Act Cannot Be Waived Merely Due to Bank Account Freeze: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096153-pre-deposit-customs-act-bank-account-freeze-madras-hc-taxscan.webp "Mandatory Pre-Deposit under S. 129E of Customs Act Cannot Be Waived Merely Due to Bank Account Freeze: Madras HC [Read Order]")
Service Tax Not Leviable on Employee Call free Allowance: CESTAT allows Bharti Airtel's Appeal [Read Order]
In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed Bharti Airtel's appeal, holding that the Call Free Allowance (CFA) provided to its employees is not...
![Service Tax Not Leviable on Employee Call free Allowance: CESTAT allows Bharti Airtels Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096071-bharti-airtel-taxscan.webp "Service Tax Not Leviable on Employee Call free Allowance: CESTAT allows Bharti Airtels Appeal [Read Order]")
Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not payable when materials are supplied free of cost by the client, and the ...
![Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096063-sevice-tax-taxscan.webp "Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]")
IBC Moratorium Not a Shield for Directors in Cheque Bounce Cases: Bombay HC Sets Aside Discharge Order [Read Order]
In a recent ruling, the Bombay High Court held that the moratorium imposed under the Insolvency and Bankruptcy Code, 2016 (IBC) does not bar criminal proceedings against natural persons, such as...
![IBC Moratorium Not a Shield for Directors in Cheque Bounce Cases: Bombay HC Sets Aside Discharge Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096058-cheque-bounce-case-taxscan.webp "IBC Moratorium Not a Shield for Directors in Cheque Bounce Cases: Bombay HC Sets Aside Discharge Order [Read Order]")
Assessment Without Inquiry on Co-owner's Source of Payment on Property Purchase: ITAT Orders Fresh Enquiry [Read Order]
The Jabalpur Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal to the Assessing Officer (AO) for fresh consideration by holding that the source of payment for property purchase...
![Assessment Without Inquiry on Co-owners Source of Payment on Property Purchase: ITAT Orders Fresh Enquiry [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096053-property-purchase-taxscan.webp "Assessment Without Inquiry on Co-owners Source of Payment on Property Purchase: ITAT Orders Fresh Enquiry [Read Order]")