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

Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation

Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.

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

Foreign judgment presumptions yield to arbitration objections and natural justice concerns in interim money recovery disputes

Forensic examination of disputed cheque receipt ordered where complainant totally denied execution in dishonour complaint

Transit remand and written grounds of arrest are mandatory; illegal detention set aside for non-compliance

Natural justice in refund rejection: hurried disposal after a short reply period was quashed and remitted for fresh decision

GST assessment remitted for fresh adjudication where inadvertent input tax credit reversal required factual examination