Reasoned satisfaction for searches: authorising officer must record the material basis before initiating search and seizure proceedings.
The officer authorising a search must express a reasoned satisfaction that sufficient material exists to justify the search and must identify or place before the record the information or report constituting that material; a mere recital of satisfaction without supportive material is inadequate to sustain search and seizure proceedings. (AI Summary)

Job work compliance: principals must maintain challans and file ITC 04 to secure input tax credit and avoid supply treatment.
Job work under GST covers processing or operations on goods belonging to another registered person; the principal may claim input tax credit on goods sent for job work subject to conditions on place and timing of dispatch and return. Every consignment must be accompanied by a delivery challan issued by the principal, and challan details must be reported in returns and in FORM GST ITC 04. Goods must be returned within prescribed periods for inputs and capital goods; if not returned within those periods the goods are treated as a supply from the effective date. The principal is responsible for maintaining records of inputs and capital goods and for timely ITC 04 filings. (AI Summary)

E-way bill requirement cannot be evaded by deliberate undervaluation; authorities may detain goods and recover tax and penalty.
The e-way bill exemption for genuinely low value consignments does not permit deliberate undervaluation to evade electronic reporting; where inspection reveals material under declaration of consignment value and a pattern of unreported transactions, authorities may detain goods and invoke transit provisions to assess tax and impose penalty, subject to statutory procedural safeguards. (AI Summary)

IBC overriding effect prevents continuation of income tax and GST proceedings during the moratorium, requiring deferral until lifted.
Insolvency and Bankruptcy Code provisions have an overriding effect over income tax, GST and other enactments where conflict exists; upon appointment of the Official Liquidator the corporate debtor is effectively defunct and proceedings against it are subject to the Code. The Code's moratorium bars institution or continuation of suits, proceedings and execution of orders against the corporate debtor during the moratorium, and tax or GST proceedings that conflict with the moratorium are to be kept in abeyance until the moratorium is lifted and the insolvency process concludes. (AI Summary)

Public authority status of private unaided schools may turn on substantial government financing or public-held information access.
Whether a private unaided school is a public authority under RTI depends on its statutory status and relationship with government: institutions established by law or substantially financed, owned or controlled by government qualify as public authorities; private unaided schools recognised by government do not automatically become public authorities unless government ownership, control or substantial financing is shown. Information about a private entity held by a public information officer may be considered for disclosure under the procedural safeguards for third-party information. (AI Summary)

GST exemption for ornamental foliage affirmed; dried bouquets classified under Chapter six tariff and excluded from tax.
The AAR ruled that bouquets made from dried, bleached, dyed or coloured plant parts, foliage, flower buds, grasses and branches, processed and sold in plastic foil packaging, are classifiable under Chapter 6 tariff headings for cut flowers and ornamental foliage and are covered by the exemption for Chapter 6 in the Goods Exemption Notification, resulting in exemption from GST. (AI Summary)

Late fee waiver: targeted GST relief and special revocation windows allow eligible registrants to regularise past non filings.
Notifications issued 31 March 2023 provide limited rectification windows and procedural reliefs: specified composition taxpayers may obtain partial or full late fee waiver for historic GSTR 4 non filings if they file within the relief window in 2023; cancelled registrations (under section 29(2)(b)/(c)) cancelled on or before 31 December 2022 may seek revocation under a special procedure by a stated cut off after furnishing outstanding returns and paying dues; Rule 8(4A) was amended to mandate Aadhaar authentication and, where risk parameters dictate, biometric verification and in person document checks; assessment orders against non filers may be deemed withdrawn if returns plus interest and late fee are filed by the specified date; limited late fee waivers and extensions for issuance of recovery orders for certain past years were also notified. (AI Summary)

Natural justice breach: demand order set aside where authority failed to consider taxpayer's reply to show cause notice.
A tax demand order was quashed because the authority did not reference or consider the taxpayer's written reply to the show cause notice, despite receipt of that reply; this procedural failure breached principles of natural justice. The matter was remitted for fresh consideration, directing the revenue to reassess the demand on merits, consider the reply, and provide an opportunity of hearing in accordance with procedural fairness. (AI Summary)

GST registration requirement mandates businesses above the turnover threshold to obtain GSTIN and comply with registration formalities.
Goods and Services Tax registration requires entities meeting the prescribed turnover threshold and specified classes of persons to register and obtain a GSTIN through the official portal, submitting PAN, Aadhaar, proof of business constitution, bank details, photographs and authorised signatory proof; after OTP verification and submission an ARN is issued and officer verification leads to grant of GSTIN and login credentials, enabling Input Tax Credit, interstate supplies, access to schemes, and imposing penalties for non-compliance. (AI Summary)

Extension of appeal time under GST: protective declaration suspends recovery and revenue must allow brief indulgence to file it.
Appellate orders must incorporate the Circular's contingency that the time to apply to the Appellate Tribunal is counted from the date the President or State President assumes office; a taxpayer's declaration of intent to appeal, filed within the stipulated period, triggers a protective suspension of recovery, and revenue must allow a brief indulgence to enable filing of such declaration before commencing recovery for non-filing. (AI Summary)

Input tax credit time limit may bar claims after prescribed filing cutoff despite registration cancellation delays.
Restriction on availment of input tax credit under the statutory time limit bars entitlement for invoices or debit notes after the prescribed cut off or upon filing the annual return, which can prevent claiming ITC where GST registration is cancelled and revocation or appeal delays restoration; administrative relief to allow ITC in delayed returns after revocation would reduce litigation. A counterview asserts the restriction concerns invoice/debit note dates rather than late filing of periodic returns and suggests ITC may be claimable if invoices appear in auto populated records before the cut off despite later GSTR 3B filing. (AI Summary)

Wholly owned subsidiary rules: operational functions, corporate control, compliance and FDI automatic-route eligibility clarified for India businesses.
A wholly owned subsidiary enables a parent company to operate across jurisdictions while maintaining centralized strategic control; in India such entities typically are private limited or similar companies and allow standardized procedures, shared administrative and marketing functions, intellectual property protection, and cost efficiencies, though operational autonomy may be limited and the parent bears legal and local regulatory risks. Incorporation requires prescribed directors, shareholders, capital, and director digital credentials, and wholly owned foreign subsidiaries are permissible where FDI policy allows full foreign investment, accessible via the Automatic Route without prior governmental or central bank approval. (AI Summary)

Dematerialisation barriers prevent small shareholders from converting shares, urging registry transparency and cross depository BSDA access.
Small and retail shareholders cannot dematerialise shares because corporate and securities registries lack a unified searchable name-history, depository rules restrict cross-depository Basic Services Demat Account access and certain securities are dematerialisable only on one depository, and PAN/linkage and unclaimed-transfer processes lead to automatic transfers; the author urges registry transparency, cross-depository BSDA access, harmonised demat eligibility, and a physical-to-holding-receipt procedure to enable later demat and collect PAN data. (AI Summary)

Foreign trade policy reform prioritises tax remission and digital, paperless approvals to streamline export facilitation.
The Foreign Trade Policy, 2023 establishes a continuously updatable framework prioritising tax remission and technology led trade facilitation, mandating online approvals and paperless lifecycle of authorisations. It reduces processing times and user charges for Advance Authorisation and EPCG schemes, revises Status Holder thresholds to widen eligibility, extends benefits to e commerce exports with logistics hubs and district export action plans, and introduces a time limited Amnesty Scheme to regularise unfulfilled export obligations subject to payment of duties and capped interest. SCOMET licensing is simplified for select dual use items. (AI Summary)

Reasoned Show Cause Notice: cancellation of GST registration set aside where SCN lacked reasons and breached natural justice.
A Show Cause Notice cancelling GST registration must state intelligible allegations so the noticee can respond; an SCN issued mechanically without reasons is ineffective and, if relied upon to cancel registration, violates principles of natural justice. There is no statutory requirement to obtain an anti evasion NOC before applying for revocation. The defective SCN and the consequent cancellation order were set aside, and the revenue is permitted to initiate fresh proceedings with a reasoned notice and opportunity to be heard. (AI Summary)

Brand usage not an international transaction; revenue must prove an agreement before taxing AMP expenditures.
Mere use of a foreign associated enterprise's brand by an Indian licensee does not automatically convert AMP expenditures into an international transaction; the revenue must prove an agreement/arrangement/understanding obliging the assessee to spend for the AE, and factors like toll manufacture, procurement of inputs, and branded product names alone do not establish such an arrangement. Taxpayers should maintain intercompany arrangements, transfer pricing documentation, cost sheets/MIS showing AMP costs embedded in pricing, and evidence that AMP decisions are made independently. (AI Summary)

Electronic payment failure defense: bank software glitches cannot justify denial of SVLDRS discharge or retainment of tax.
The court held that a bona fide electronic payment made within the stipulated period under the SVLDRS scheme, which was frustrated by a bank software glitch causing re credit, cannot be treated as non payment; the payment should be appropriated towards settlement, a discharge certificate issued, and any subsequent coercive recovery reversed and refunded with interest. (AI Summary)

GST procedural reliefs expand late fee caps, revocation windows and introduce cess rates linked to retail sale price.
Finance Act, 2023 and CBIC notifications effective 1 April 2023 establish a GST Appellate Tribunal framework, introduce Electronic Cash Ledger phased implementation, amend Aadhaar/biometric authentication (with Gujarat specific biometric facilitation), and prescribe transitional compliance reliefs: capped late fees for GSTR 4 and GSTR 10 within a limited filing window, waiver limits for overdue GSTR 9, a deadline and conditions for revocation of cancelled registrations, a special withdrawal procedure for assessments of non filers conditioned on filing returns and dues, extensions for section 73 orders, and conversion of compensation cess on certain tobacco products to specific rates linked to retail sale price. (AI Summary)

Opportunity of hearing required: assessment orders passed without hearing must be quashed and remitted for fresh consideration.
Assessment orders passed without affording the assessee a personal hearing were quashed for breach of natural justice and remitted for fresh consideration. The court found no proper show cause notice for one assessment year and treated the impugned order as an SCN, permitted the petitioner to file a reply, and directed the authority to grant a personal hearing and decide afresh after considering the reply, in adherence to natural justice. (AI Summary)

Power to grant tax exemptions rests with government; limited judicial review and no obligation to continue prior exemptions
Section 11 of the CGST Act empowers the Central Government, on GST Council recommendation, to grant or withdraw tax exemptions by notification or special order (with clarifying explanations within one year); suppliers given absolute exemption shall not collect tax above the effective rate. Exempt supply includes nil rated, wholly exempt, and non taxable supplies. The grant or withdrawal of exemptions is a policy discretion subject to limited judicial review and does not obligate continuation of pre GST exemptions; promissory estoppel will not ordinarily restrain withdrawal made in public interest. (AI Summary)