Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.

Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.

Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.

Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.

Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.

Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.

Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.

Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.

Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.

Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.

Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...

Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.

Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...

Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.

Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.

Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.

Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...

Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.

Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.

Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.