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    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
    Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
    Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
    Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
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      Money Laundering

      Alternative remedies under the Prevention of Money-Laundering...

      Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.

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      Money LaunderingJuly 31, 2026Case LawsHC
      Alternative remedies under the Prevention of Money-Laundering Act do not absolutely bar writ jurisdiction where initiation of proceedings is challenged as arbitrary and unjustified, although the challenge may require adjudication after affidavits. The notes distinguish investigative seizure from attachment intended to secure alleged proceeds of crime, and indicate that debit-freezing jurisprudence was not treated as per incuriam. Interim relief against account freezing depends on a prima facie case and balance of convenience. Where the freezing order records substantial transfers requiring factual examination, legality may be addressed before the Adjudicating Authority or after pleadings; the availability of other unfrozen accounts may weigh against interim protection.

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      ActsIncome Tax