Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.

GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law

Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available

Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.

GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.

Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns

Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.

Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.

Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.

Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.

Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.

Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.

Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.

Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...

Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.

Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication

Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.

Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.

Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.

Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.