Few powers under GST have generated as much controversy in recent times as the blocking of Input Tax Credit (ITC) under Rule 86A. ITC sits at the heart of the GST framework ,it ensures that tax is levied only on value addition and prevents cascading. Section 16 of the CGST Act recognises this as a statutory right, subject to fulfilment of prescribed conditions.

CESTAT allows refund of excess service tax, holding mistaken payments as deposits not subject to limitation under Section 11B

Supreme Court to examine whether Assessing Officer must verify information before issuing reassessment notice under Section 148A.