![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]")
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLI]
The Allahabad High Court addressed the scope of refund claims under Section 54 of the GST Act, 2017, clarifying that a refund application is not...
![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/2026/01/01/250x150_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]](https://images.taxscan.in/h-upload/2026/01/03/250x150_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]](https://images.taxscan.in/h-upload/2026/01/03/250x150_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]](https://images.taxscan.in/h-upload/2026/01/03/250x150_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]")
Failure to Adhere to Surviving Time Limit under TOLA Renders Reassessment Proceedings u/s 148 Void: ITAT Quashes Assessment Orders [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Ahmedabad has quashed reassessment proceedings for Assessment Years 2015-16, 2016-17 and 2017-18 after holding that the notices were issued beyond the...
![Failure to Adhere to Surviving Time Limit under TOLA Renders Reassessment Proceedings u/s 148 Void: ITAT Quashes Assessment Orders [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116946-failure-adhere-surviving-time-limit-under-tola-renders-reassessment-proceedings.webp "Failure to Adhere to Surviving Time Limit under TOLA Renders Reassessment Proceedings u/s 148 Void: ITAT Quashes Assessment Orders [Read Order]")
Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]
The Delhi High Court has recently ruled that functional dissimilarity is a ground for the exclusion of comparables and thus dismissed the revenues appeal to include the comparables in the appeal. ...
![Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116897-functional-dissimilarity-justifies-exclusion-comparables-delhi-hc-dismisses-revenues-transfer-pricing-appeal-taxscan.webp "Functional Dissimilarity Justifies Exclusion of Comparables: Delhi HC Dismisses Revenue’s Transfer Pricing Appeal [Read Order]")
![Full Settlement: NCLT Approves Resolution Plan with 100% Voting Share from Creditors [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116658-full-settlement-nclt-approves-resolution-plan-with-100-voting-share-from-creditors.webp "Full Settlement: NCLT Approves Resolution Plan with 100% Voting Share from Creditors [Read Order]")
Contractual Cure Periods Do Not Shift the Date of Default for Section 10A Purposes: NCLAT [Read Order]
The National Company Law Appellate Tribunal (NCLAT) Principal Bench at New Delhi, has upheld the admission of a Section 7 application under the Insolvency and Bankruptcy Code, 2016, holding that a ...
![Contractual Cure Periods Do Not Shift the Date of Default for Section 10A Purposes: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116493-contractual-cure-periods-do-not-shift-date-default-section-10a-purposes-nclat-taxscan.webp "Contractual Cure Periods Do Not Shift the Date of Default for Section 10A Purposes: NCLAT [Read Order]")
Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that amounts collected during investigation cannot be retained by the department once the demand itself is...
![Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116750-amounts-collected-central-excise-investigation-refunded-demand-cestat-taxscan.webp "Amounts Collected During Central Excise Investigation Must Be Refunded After Demand is Set Aside: CESTAT [Read Order]")
![Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116918-16a1c3e3-8360-498b-93cf-eb6e167989b4.jfif "Time-Barred S.73 GST Demand Challenged: Calcutta HC Grants Recovery Stay on 10% Pre-Deposit [Read Order]")