Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.

Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.

Regular bail in alleged fake-invoice tax credit fraud followed secured evidence and absence of prospects for early trial.

Anticipatory bail in alleged fraudulent input tax credit cases requires demonstrated necessity for arrest and custodial interrogation.

Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.

Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...

Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest afte...

State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.

University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.

Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.

Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaura...

Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.

Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's contro...

Royalty benchmarking under TNMM prevails where domestic rates lack reliable comparability for export transactions and technical know-how use.

Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...

Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...

Statutory approval under reassessment rules is jurisdictional; sanction by an incompetent authority invalidates the notice and reassessment.

Insurance compensation adjusted against fire loss cannot be separately taxed, and the consequential concealment penalty fails.

Securitisation trust pass-through taxation applies where investors lack voluntary common design and retain revocation rights over contributions.

Mandatory prior notice for bank-account attachment requires release where the assessee was not informed before recovery action.