| February 4, 2022 |
Limitation period under Section 11B would not be applicable for the amount deposited under ‘Mistake of Law’; No unjust enrichment is applicable when the prices are firm in all respect and independent of any variation |
| February 3, 2022 |
Services provided to a client in India as per the agreement entered with the service receiver outside India on its behalf would amount to ‘export of services’; Issuance of Show Cause notice is obligatory on the department if it proposes to reject the refund claim. |
| February 2, 2022 |
Selling of Cargo Space by a Clearing and Forwarding agent is merely trading of Space and does not amount to support service of business and commerce |
| February 1, 2022 |
Taking different route for delivery of consignment & discrepancy in valuation of goods cannot be the grounds for confiscation of consignment |
| January 31, 2022 |
Bank account as well as Electronic Credit Ledger cannot be attached/froze by the revenue for more than one year |
| January 29, 2022 |
Refund should not be withheld on the ground that an investigation is pending against the Applicant |
| January 28, 2022 |
Summons are not required to be issued where the assessee is cooperating during the inquiry and must be used as a last resort. |
| January 27, 2022 |
Cash Credit account of a taxpayer cannot be provisionally attached by the department |
| January 25, 2022 |
No GST is payable on recovery made from the employees towards Canteen facility & transportation facility provided by the Employer and on Notice Pay Recovery |
| January 21, 2022 |
Refund applications will also be entitled for the extended timelines as per Supreme Court’s extension order in view of COVID Pandemic |
