CAclubindia.com : judiciary https://www.caclubindia.com/judiciary/ https://www.caclubindia.com/ Partners of a Partnership Firm are personally liable for GST dues of the Firm and bank account of an erstwhile partner can be attached for recovery https://www.caclubindia.com/judiciary/partners-of-a-partnership-firm-are-personally-liable-for-gst-dues-of-the-firm-and-bank-account-of-an-erstwhile-partner-can-be-attached-for-recovery-6105.asp Fri, 28 Aug 2026 10:23:32 GMT CCI Team Prima facie satisfaction and not conclusive proof of fraud is sufficient to invoke Section 74 of the CGST Act https://www.caclubindia.com/judiciary/prima-facie-satisfaction-and-not-conclusive-proof-of-fraud-is-sufficient-to-invoke-section-74-of-the-cgst-act-6104.asp Fri, 28 Aug 2026 10:23:31 GMT CCI Team Show Cause Notice issued to a non-existent amalgamated company is void ab initio and cannot be saved by Section 87 of the CGST Act https://www.caclubindia.com/judiciary/show-cause-notice-issued-to-a-non-existent-amalgamated-company-is-void-ab-initio-and-cannot-be-saved-by-section-87-of-the-cgst-act-6103.asp Thu, 27 Aug 2026 10:40:12 GMT CCI Team SC Landmark Ruling: Mechanical Invocation of Fraud Cannot Extend Limitation under Section 74 of the CGST Act https://www.caclubindia.com/judiciary/sc-landmark-ruling-mechanical-invocation-of-fraud-cannot-extend-limitation-under-section-74-of-the-cgst-act-6102.asp Tue, 25 Aug 2026 09:46:35 GMT CCI Team CESTAT Sets Aside ₹60 Crore Service Tax Demand: Best-Judgment Assessment Cannot Be Based on Guesswork https://www.caclubindia.com/judiciary/cestat-sets-aside-60-crore-service-tax-demand-best-judgment-assessment-cannot-be-based-on-guesswork-6101.asp Mon, 24 Aug 2026 17:27:55 GMT CCI Team CESTAT: Excess Service Tax Paid by Mistake Is a Deposit — Refund Not Barred by Section 11B Limitation https://www.caclubindia.com/judiciary/cestat-excess-service-tax-paid-by-mistake-is-a-deposit-refund-not-barred-by-section-11b-limitation-6100.asp Mon, 24 Aug 2026 17:27:55 GMT CCI Team CESTAT Upholds Customs Duty Demand on Undervaluation of Imported Goods Based on Chinese Customs Documents https://www.caclubindia.com/judiciary/cestat-upholds-customs-duty-demand-on-undervaluation-of-imported-goods-based-on-chinese-customs-documents-6099.asp Mon, 24 Aug 2026 17:27:54 GMT CCI Team CESTAT Denies Service Tax Exemption on Rent to Educational Institution for Lack of Evidence https://www.caclubindia.com/judiciary/cestat-denies-service-tax-exemption-on-rent-to-educational-institution-for-lack-of-evidence-6098.asp Mon, 24 Aug 2026 17:27:54 GMT CCI Team IGST Paid Under a Wrong Head to be Adjusted Against CGST/SGST Liability Before Any Recovery of Tax Interest or Penalty https://www.caclubindia.com/judiciary/igst-paid-under-a-wrong-head-to-be-adjusted-against-cgst-sgst-liability-before-any-recovery-of-tax-interest-or-penalty-6097.asp Sat, 22 Aug 2026 10:49:51 GMT CCI Team Assessee entitled to fresh opportunity of hearing where adjudicating authority ignored reply filed to DRC-01A intimation https://www.caclubindia.com/judiciary/assessee-entitled-to-fresh-opportunity-of-hearing-where-adjudicating-authority-ignored-reply-filed-to-drc-01a-intimation-6096.asp Sat, 22 Aug 2026 10:49:51 GMT CCI Team