Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.

Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.

Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...

Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.

Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.

Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.

Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.

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.