Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.

Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.

Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...

Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.

Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.

Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.

Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.

Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.

Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.

Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.

Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.

Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.

Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.

Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.

Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.

Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.

Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...

Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.

Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.

Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.