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![Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115246-illness-working-partner-sufficient-ground-condone-delay-gst-appeal-calcutta-hc-sets-aside-appellate-order-taxscan.webp "Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]")
Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]
The Calcutta High Court condoned the delay in filing a Goods and Services Tax (GST) appeal, accepting illness of the working partner as a valid...
![Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115234-centre-extends-anti-dumping-duty-pet-resin-imports-from-china-pr-taxscan.webp "Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]")
![Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115246-illness-working-partner-sufficient-ground-condone-delay-gst-appeal-calcutta-hc-sets-aside-appellate-order-taxscan.webp "Illness of Working Partner Sufficient Ground to Condone Delay in GST Appeal: Calcutta HC Sets Aside Appellate Order [Read Order]")
IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]
The tribunal observed that the Indian Evidence Act (IEA) did not strictly apply to Income Tax proceedings, and the absence of a certificate under Section 65B did not render seized electronic data inadmissible when its authenticity is otherwise established.
![Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/750x450_2112278-date-default-not-mandatory-invoice-based-demand-notice-nclat-sets-aside-section-9-rejection-taxscan.webp "Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]")
Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]
The Tribunal ruled that Form-4 demand notices need not mention a specific date of default when invoices reflect the default, and limitation applies from the last transaction in continuous dealings. Thus, setting aside Section 9 of the IBC.
Kavi Priya
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]
The Tribunal ruled that Form-4 demand notices need not mention a specific date of default when invoices reflect the default, and limitation applies from the last transaction in continuous dealings. Thus, setting aside Section 9 of the IBC.
![Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/750x450_2115234-centre-extends-anti-dumping-duty-pet-resin-imports-from-china-pr-taxscan.webp "Centre Extends Anti-Dumping Duty on PET Resin Imports from China PR [Read Notification]")
![Annual Tax & Corporate Law Digest 2025 Complete High Court Cases [Part XIX] - taxscan](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114268-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xix-taxscan.webp "Annual Tax & Corporate Law Digest 2025 Complete High Court Cases [Part XIX] - taxscan")
