According to the court, the issue needed to be addressed from the policy level. I was directed that the matter be placed before the GST Council for examining best mechanisms for provisional release of seized goods, even in cases involving alleged evasion.

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.

ICAI has fined a chartered accountant Rs. 2 lakh for careless certification of Form 10, reminding professionals that due verification and safety of digital signature is very important.