Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...

Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings

Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund

Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...

Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.

Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication

Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope

Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings

Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.

Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification

Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.

Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles

Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...

Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...

Bona fide computational errors with full disclosure may exclude section 270A penalty, even where returned loss is reduced.

Unascertainable TDR acquisition cost defeats capital gains computation; later deeming rules cannot retrospectively create chargeability

Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains

Separate maintenance agreements support business-income treatment, while replacement-loan interest may remain deductible for let-out property.

Buying agency services remain business income, not technical fees, where procurement support lacks managerial, technical or consultancy character

Registered property transfer fixes capital-gains tax year; absolute ownership governs assessment, with later-year tax credited appropriately