Proper Officer independence in GST cancellation: cancellation requires independent satisfaction under Section 29, not mere reliance on another authority.
The Proper Officer must independently arrive at the satisfaction required by Section 29 of the CGST Act before cancelling GST registration; cancellation cannot be based mechanically on a letter from another authority. Where cancellation, including retrospective cancellation under Section 29(2), is proposed, the officer must examine and record satisfaction with the statutory conditions and observe procedural safeguards, and a show cause notice should disclose the factual and legal basis relied upon. (AI Summary)

Service of Notice: multiple alternative modes including portal upload deemed service, enabling deemed receipt absent contrary proof.
Section 169 provides alternative methods for service of notices including direct tender, registered/speed post or courier with acknowledgement, electronic delivery to the registered e-mail, making the communication available on the common portal, publication in a local newspaper, and affixing at the last known business or residence or on the issuing officer's notice board; communications are deemed served when tendered, published or affixed, and postal communications are deemed received after normal transit unless contrary is proved. (AI Summary)

Accrual of income: judicially disputed mesne profits not taxable until court determines the claim and amount.
Accrual of income requires both a legal right to receive payment and ascertainment of the amount; contested claims for mesne profits do not accrue for tax purposes until a judicial forum determines entitlement and quantifies the sum, because income only accrues when it has ripened into a debt with both qualitative and quantitative elements converging. (AI Summary)

Adequacy of evidence: writs under Article 226 unsuitable where factual proof of purchase and delivery is disputed.
Denial of Input Tax Credit followed review of documents submitted by the petitioner, but the adjudication turned on the adequacy of evidence proving purchase and delivery-specifically a missing gate pass and the supplier being untraceable-matters that require factual fact-finding and therefore cannot be determined in writ proceedings under Article 226. (AI Summary)

Restriction on Input Tax Credit under Rule 86A(3) cannot extend beyond one year; blocked credits must be unblocked.
Restriction on Input Tax Credit under Rule 86A(3) is limited to one year from the date of imposition; revenue may block credits under the conditions in Rule 86A(1) but cannot continue such a block beyond one year. Where the statutory one year period expired, continued blocking was held unlawful and the department was required to restore debit access to the petitioner's electronic credit ledger. (AI Summary)

Public servant definition: insolvency professionals lack public character and are not covered for anti-corruption prosecution.
Whether an insolvency professional qualifies as a public servant for anti-corruption law depends on whether statutory duties assume a public character. The Code frames the IP as a facilitator acting under the Committee of Creditors and the Adjudicating Authority, omits IPs from the Code provision designating public servants, and affords protection for acts done in good faith. Thus, duties bordering on public impact do not ipso facto render an IP a public servant for the Prevention of Corruption Act. (AI Summary)

GST registration cancellation effective from the date of the show cause notice, not retrospectively, preserving recovery rights.
The court concluded that cancellation of GST registration should not be back dated to the date registration was granted but must take effect from the date of issuance of the show cause notice, while preserving the revenue authority's right to pursue tax recovery or statutory violation proceedings in accordance with law. (AI Summary)

Reasonable opportunity: absence of meaningful reply time when SCN and hearing coincide invalidates ensuing ITC-blocking action.
Failure to provide a reasonable opportunity to reply where a show cause notice is served by email on the same day as the scheduled personal hearing precludes meaningful response to allegations about purchases from a non existent supplier and proposed blocking of input tax credit; the administrative order premised on such defective opportunity must be set aside and the authority should afford a fresh, reasonable opportunity including personal hearing before proceeding further. (AI Summary)

Lack of notice due to death of contact permits filing appeal despite limitation; appellate authority to entertain it.
The Madras High Court held that the petitioner, unable to know of assessment proceedings due to the death of persons holding the GST communication contacts, could not file replies and was permitted to file an appeal. The court disposed of the writ, granted liberty to file an appeal within thirty days, and directed the appellate authority to entertain the appeal without insisting on limitation, subject to law and verification of facts. (AI Summary)

Validation of proceedings: procedural defects do not invalidate GST actions if they conform in substance to statutory purpose.
Section 160 validates specified GST proceedings affected by mistakes, defects or omissions if those proceedings are, in substance and effect, consistent with the intents, purposes and requirements of the GST law or any existing law, covering actions done, accepted, made, issued, initiated or purported; sub section (2) prevents questioning the service of notices, orders or communications that have been acted upon by the recipient or not challenged in earlier related proceedings. (AI Summary)

Personal hearing notice lacking date, time or venue is invalid; authorities must provide a proper opportunity to be heard.
A notice for personal hearing that omits date, time and venue is legally deficient because it fails to provide a meaningful opportunity of hearing; the court required revenue authorities to afford a proper opportunity of hearing in accordance with the statutory tax determination scheme, underscoring that operative hearing particulars are essential for procedural fairness in tax proceedings. (AI Summary)

Independent director duties and appointment requirements reinforce board independence and set qualification, disclosure, and meeting obligations.
Independent directors must meet statutory independence and qualification criteria, give prior consent and obtain DIN, and be appointed by shareholder approval with a formal letter setting term, duties and remuneration. They are excluded from retirement by rotation, may be selected from a prescribed data bank subject to company due diligence, and must be reappointed only after performance evaluation. Their roles include independent oversight of strategy, risk, financial integrity and stakeholder interests, participation in key committees, adherence to professional conduct standards, convening at least one independent meeting annually, and limited liability tied to knowledge, consent, connivance or lack of diligence. (AI Summary)

Right to personal hearing: non appearance without justification does not automatically breach natural justice when material was disclosed.
Failure to appear at a scheduled personal hearing without justifiable reason does not constitute denial of natural justice when the adjudicating authority has disclosed the contents of the information relied upon in the show cause notice and the assessee had an opportunity to file a response, with statutory appellate remedies available to challenge the adjudication. (AI Summary)

Appeal rights: authorities must hear appeals despite limitation where death of compliance personnel prevented participation.
Where GST proceedings were not followed owing to the death of the taxpayer's compliance personnel, the Madras High Court allowed the taxpayer to file an appeal before the Appellate Authority and directed that the authorities shall entertain and dispose of the appeal in accordance with law after affording an opportunity to be heard, permitting the appeal to be filed within thirty days from receipt of a copy of the court's order and instructing authorities not to insist on limitation where the lapse resulted from the deaths of the persons handling filings. (AI Summary)

Foreign exchange receipt and payment rules set conditions on cross-border payments, specifying permitted currencies and authorized channels.
The Regulations define authorized bank and permit RBI to designate authorized persons, prohibit residents from making or receiving cross-border payments except as allowed under the Act or RBI directions, and require use of authorized channels. They distinguish trade transactions and transactions other than trade transactions, prescribing currency rules: Nepal and Bhutan-Indian rupees with limited exceptions; ACU members-ACU mechanism or RBI directions; other countries-Indian rupees or foreign currency. Current account dealings with visiting non-residents (non-trade) must be in Indian rupees, and payments may be made via bank account debits/credits under the Act. (AI Summary)

GST practitioner authorization: empowered to file returns and act for taxpayers, subject to the taxpayer's confirmation.
Section 48 and section 2(55) define a Goods and Services Tax Practitioner as an approved person authorised to furnish information and perform specified tax acts for a registered person, with enrolment subject to eligibility conditions. A practitioner may, when authorised, file returns, deposit to the electronic cash ledger, claim refunds, apply for amendment or cancellation of registration, furnish e-way bill information, file Form GST ITC-04, and handle enrolment amendments or surrender. Applications for refund, registration amendment or cancellation, or composition scheme intimation/withdrawal submitted by a practitioner must be placed on the common portal and await the registered person's confirmation before further processing. (AI Summary)

Refund applications under GST cannot be rejected solely for missing authenticated documents; authorities must allow cure and seek clarifications.
When a refund claim falls within the statutory limitation period, absence of authenticated or signed annexures or technical upload failures constitute curable defects; the adjudicating authority must afford the claimant an opportunity to cure defects, call for clarifications or supporting vouchers, and re examine the claim rather than reject it solely for non supply of authenticated documents. (AI Summary)

Prosecution for non-filing of income tax returns follows where willful failure to file and suspected evasion exist.
Non-filing of the income tax return may attract criminal prosecution where there is a willful failure to furnish returns and an associated tax evasion risk. Authorities must establish willfulness; taxpayers may rebut prosecution by showing reasonable cause, bona fide error, or by making a voluntary and complete disclosure before assessment notices. Failure to file after service of an assessment notice increases the prospect of prosecution, and case law upholds prosecutorial action where filing is not made within the statutory period following notice. (AI Summary)

Writ jurisdiction declined where statutory remedy exists and detailed adjudication denied the Input Tax Credit claim.
Peter Tyres challenged an Order in Original rejecting its claim for Input Tax Credit. The Impugned Order contains detailed facts and legal provisions, records the petitioner's reply to the Show Cause Notice, and notes that a personal hearing was granted; ITC was denied because the return was not filed within the statutory period. The court declined to exercise discretionary writ jurisdiction where statutory remedies are available. (AI Summary)

Effective date of insurance policy determines the suicide exclusion period, and reinstatement restarts the exclusion clock.
The operative rule is that the contractually specified commencement date of an insurance policy, or the date on which a lapsed policy is validly reinstated, is the effective date for measuring time bound provisions such as the suicide exclusion; earlier events like proposal submission or issuance of an initial premium receipt are not the relevant dates for counting exclusionary periods. (AI Summary)