Courts Curb Tax Dept Overreach: Refunds, GST, Service Tax, Customs Rulings

• Kolkata HC ruled income tax refunds cannot be set off against vague liabilities; prior intimation and valid demand are required.
• CESTAT held service tax under Goods Transport Agency (GTA) does not apply to individual truck owners not issuing consignment notes.
• Allahabad HC stated GST authorities cannot penalize transporters with valid e-way bills unless intent to evade tax is proven.
• CESTAT ruled bunker fuel supplies to foreign-going vessels are duty-free exports, as the fuel is consumed en route.

Why It Matters: New rulings safeguard taxpayers and transporters from arbitrary tax demands.