Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.

Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.

Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.

Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.

Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.

Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.

Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.

Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...

Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.

Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...

Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.

Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.

Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percent...

Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.

Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.

Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.

Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.

Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.

Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...

Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.