Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...

Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.

IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.

Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.

Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.

CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.

CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.

Scientific research approval grants the specified company recognised status for tax purposes across five tax years.

Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.

Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.

Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.

GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).

Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...

Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.

Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.

Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.

Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.

Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.

Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.

Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.