Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.

Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief...

E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.

Excess input tax credit beyond reflected supplier data attracts extended-period assessment, interest and penalty; turnover mismatch requires documenta...

Arrest authorisation under GST law is required before anticipatory bail can be considered, with limited interim protection available.

Condonation beyond the statutory appeal-delay cap under GST awaits consideration after analogous appeals are placed before the Tribunal.

Effective hearing in faceless reassessment requires notices to reach the assessee, prompting remand for fresh assessment proceedings.

Wilful tax-payment evasion requires evidence beyond delayed payment; financial constraints and later payment negate prosecution.

Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...

Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.

Penalty recovery stay: delayed TDS deduction and remittance may not attract Section 271C, pending appellate determination.

Interest on delayed statutory payments is deductible only where the underlying liability qualifies as business expenditure.

Futures and options turnover computation kept derivatives activity below the tax-audit threshold, resulting in deletion of non-furnishing penalty.

Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.

Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.

Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.

Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.

Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...

Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.

Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.