Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...

Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...

Transitional CENVAT refund requires timely revised returns and documentary proof that each input-service credit is admissible.

Intermediary-service classification excludes own-account group support services, allowing cost-plus supplies to qualify as exports of services.

Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...

Vicarious liability for cheque dishonour requires specific allegations linking each director to the company's business and transaction.

Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.

Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...

Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.

Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...

RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.

Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.

Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.

Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.

E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.

Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.

Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.

Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.

De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.

Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...