Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.

GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.

Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.

Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...

Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.

Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...

Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.

Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.

Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.

Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...

Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...

Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.

Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.

Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.

Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.

Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.

Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.

Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.

Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.

Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.