Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee...

Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.

Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.

Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.

Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...

ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.

Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.

Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.

Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.

Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.

Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.

Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.

Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.

Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...

Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.

Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.

Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...

Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.

Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.

Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.