Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.

IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.

Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.

Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...

Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...

Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains r...

Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.

Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...

Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...

Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...

Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.

Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.

Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.

Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...

Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.

GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.

Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.

Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.

GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.

Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.