Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections

Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.

Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.

Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.

IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires

Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.

Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.

GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.

Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.

System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling...

Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.

Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.

NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.

Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.

Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.

Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.

Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.

Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.

Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.

Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification