Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...

Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.

Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.

Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.

Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and contr...

Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obliga...

Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.

Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.

GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.

GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.

Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.

Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.

GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.

Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.

Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.

Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.

Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.

Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.

High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.

Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.