GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.

Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.

Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.

Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.

GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.

Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.

Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.

Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.

Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.

Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.

Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.

Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.

Revisional relief for double taxation requires merits review where the same income is assessed in two different years.

Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...

MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...

CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.

TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.

Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.

Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.

Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.