As the tax regime continues to digitize with new requirements like AI-driven fraud detection on the horizon the role of the GST professional will only grow in complexity and importance.

CESTAT granted partial relief by setting aside balance sponsorship service tax demand and allowing Cenvat credit on business-related input services.

The Bench held that the judgment under review had extensively considered the submissions regarding the escalation clause and correctly applied the legal principle that courts cannot rewrite contracts between parties