GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.

Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.

Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.

Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.

SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.

Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.

Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.

Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...

Principal function and essential character tests place Espressif board and module under wireless communication classification.

Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module

Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.

Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.

Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.

PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.

Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.

Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.

GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.

RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.

GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice

Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given