Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.

Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.

Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.

Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outco...

Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.

Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.

GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.

GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-reme...

Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...

Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...

Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...

Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.

Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.

Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.

Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...

Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.

India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.

Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.

Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.

Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.