The Court admitted a writ challenging proceedings initiated beyond limitation under Section 73 of the West Bengal Goods and Services Tax Act, 2017.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

The High Court noted that the DRP, whose conclusions have been that the companies/the comparables, fail the functional test as the comparables were engaged in operations other than export service undertaken by the assessee.