GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.

GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.

Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.

Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.

GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.

Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.

Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.

Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.

Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.

Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.

High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.

Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.

Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.

Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...

Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.

Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.

International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...

Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.

Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.

Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.