Place of supply rules can make ocean freight under CIF contracts taxable as imported services when destination is India.
The taxable event is services supplied by a person located outside India by way of transportation of goods by vessel from outside India up to the customs station of clearance in India. The place of supply rule for carriage by vessel deems the place of destination as the place of supply, and the definition of consideration includes payment by any other person; consequently, shipping services under CIF contracts where destination is India constitute import of service in the course of inter State trade or commerce and can attract IGST. (AI Summary)

Blocking of electronic credit ledger lacks statutory authority; recorded reasons and prompt remedial hearing required, provisional ITC allowed.
Blocking of an Electronic Credit Ledger under Rule 86A must be predicated on recorded reasons to believe and followed by a post-decisional remedial hearing, preferably within two weeks; absent a notified statutory provision imposing recipient liability for supplier default, blocking a recipient's credit ledger for the supplier's non-payment lacks present statutory authority, and recipients may provisionally claim input tax credit on the basis of legitimate invoices pending system-based matching and statutory enactment. (AI Summary)

Exclusion of Limitation Period: the court applies higher-court extension orders to GST refund limitation computation.
The court applied the Supreme Court's orders in In Re: Cognizance for Extension of Limitation to exclude the period from 15.03.2020 to 02.10.2021 when computing limitation for GST refund applications, held that the Assistant Commissioner is bound by those orders and directed that the balance limitation runs from the court-specified date, resulting in the third refund application being treated as within time for departmental consideration. (AI Summary)

Personal liberty: arrest need not occur where an accused cooperates and is not likely to abscond, preserving liberty.
Personal liberty requires that where an accused has cooperated with investigation and the investigating officer has no reason to believe the accused will abscond or disobey summons, there is no compulsion to arrest. The term custody in the chargesheet/presentation provision denotes presentation before court rather than mandatory police or judicial custody. Police should avoid arrest in non-bailable cognizable cases if investigation can be completed without custody and cooperation is forthcoming. (AI Summary)