Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.

Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.

Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...

Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...

Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.

Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective applic...

Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.

Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.

Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.

Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.

Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.

GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.

Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.

Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.

Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.

Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.

Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.

Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.

Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.

General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.