Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.

GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.

Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.

Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.

Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.

Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.

Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.

Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.

Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...

Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.

Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.

Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...

Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...

Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...

Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.

Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.

Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.

Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.

Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.

Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.