Skip to main content
← back
Informative

Written Approval with Recorded Reasons by Competent Authority Mandatory for Arrest under CGST Act: Delhi HC

Update / Judgement Date

28 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomInternational Taxation

The CESTAT has ruled that "charges deducted by foreign banks on export remittances" are "not liable to service tax." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.