The tribunal has now reassessed the technical readiness of the GSTAT portal. According to the latest order, the current assessment of the portal’s capabilities indicates that it can handle unrestricted access without compromising system efficiency.

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 court rejected the department’s stand, holding that once rights have crystallised under final court orders, they cannot be taken away by subsequent circulars, guidelines, or even legislative amendments.