Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...

Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.

Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...

Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.

Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.

GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.

Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.

Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.

Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.

Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.

GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.

NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.

GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.

GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.

Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.

Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.

Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.

Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.

Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.

Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.