- Refund allowed of IGST paid by assessee on ocean freight charges
- Appeal can be filed by the person opting to make payment of tax and penalty on detention/ seizure
- Mediator service is not liable to service tax as management consultancy service
- Limitation not applies to Refund of Extra Duty Deposit (EDD)
- Recording statement of accused is necessary pre-condition, before initiating proceedings for evasion of custom duty
- Revenue cannot allege switching of samples without proper evidence
- TDS not deductible on interest paid by Co-op. Bank to Nominal members
- GST Transitional Credit: SC allows any aggrieved registered assessee
- Amendments – Goods Transport Agency Under GST
- Electronic Credit Ledger cannot be debited when appeal Already been Filed
Source Taxguru
