If a taxpayer claims RCM ITC in excess of the available balance in the RCM ledger, along with the current period RCM liability, the system issues a warning message, says the GSTN. It has also informed that strict system validations will soon be enforced.

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 DRAT upheld the maintainability of a single consolidated OA against all defendants involved in the scheme and dismissed the appeal challenging jurisdiction, court fees, and joinder of causes of action.