GST
- High Court of Bombay held that Advocate may allowed to remain present at the time of recording petitioner’s statement at visible distance but not at audible distance and also dictated that videography is also permitted.
Central Excise
- CESTAT Kolkata held that when excess paid duty is adjusted against short payment, net result is that there is no short payment by appellant and demanding duty on short payment and ignoring excess payment is bad in law.
- CESTAT Kolkata held that CBEC Circular No. 58/7/2003-ST dt. 20/05/2003 – Where payment is made under wrong code number, then assessee cannot be asked to pay tax again; if tax is repaid under correct code, then earlier payment under incorrect code be refunded
Service Tax
- CESTAT Chennai held that in case of export of services, relevant date must be the date of realization of foreign exchange.
