Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice

Maintainability of writ challenge to GST notice fails where defect was not first raised before authority

Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.

Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.

Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.

Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed

Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.

TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.

Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks

Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.

Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force

Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling

DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.

Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks

PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.

Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...

Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.

Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.

Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.

Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.