SC Rulings Reshape Tax Landscape: Customs, GST, TDS Payments & Appeals

• Customs duty must be paid "under protest" to preserve refund rights if a favorable judgment emerges later, as retrospective application is limited.
• CESTAT Mumbai emphasized that reassessment for refund based on a later SC judgment is not allowed if duty wasn't paid under protest.
• Supreme Court allows Input Tax Credit (ITC) from electronic credit ledger (ECRL) for mandatory 10% pre-deposit in GST appeals, easing liquidity for businesses.
• SC ruled no TDS under Section 194H on income from prepaid mobile card sales by distributors, clarifying their principal-to-principal relationship with telecom providers.
• This TDS ruling clarifies that distributors' profit is not commission/brokerage, thus not subject to TDS by telecom companies.

Why It Matters: Recent SC rulings clarify tax payment procedures, refund rights, and TDS applicability for businesses.