Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.

Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitutio...

Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.

Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...

Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.

Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.

Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.

GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.

Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.

Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...

Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.

Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...

Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.

Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.

Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.

Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...

Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...

Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.

Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.

Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.