Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.

Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.

Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.

Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices...

Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.

Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.

Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...

Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.

Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.

TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.

Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.

Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.

Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.

Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.

RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.

Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...

Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...

Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...

Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.

Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.