Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.

Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply

Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand

GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal

Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.

Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety

Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.

GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies

Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal

Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation

Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.

Reassessment objections require consideration of later material on funding sources; merits of reopening remain open for fresh decision.

Binding administrative guidance requires consideration in purchase-tax assessments; unexamined tax determinations cannot stand and require fresh recon...

Procedural lapse in Form 56F filing cannot defeat a valid SEZ deduction claim where the report was timely obtained and later uploaded

Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.

Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings

Mandatory DRP directions must shape the final assessment; a post-limitation corrigendum cannot cure the statutory defect.

Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...

Adequate enquiry limits section 263 revision; shareholder funding and commercially expedient purchases may avoid tax adjustments

Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the wrong officer can invalidate the resulting assessment.