Uncontroverted claims regarding valid invoices and return filings cannot be brushed aside in tax proceedings.

Gauhati HC remanded matters back to CESTAT for determination of merits of the case. The High Court relied on precedents to hold that Form 26AS cannot be relied upon for service tax proceedings.

The Ministry of Commerce and Industry has issued a public notice amending the last date of submissions for TRQ Applications for FY 2026-27.