Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...

Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.

Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.

Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.

Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open

Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.

Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief

Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.

Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.

Appellate enhancement cannot add a new source of income not examined in the original assessment.

Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.

Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.

Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.

Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted

Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.

Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.

Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.

Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.

Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.

Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.