Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST

Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.

Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.

Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.

Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment

Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.

Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.

Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity

Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements

Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.

GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.

Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.

Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.

Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.

SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.

Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.

Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.

Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...

Principal function and essential character tests place Espressif board and module under wireless communication classification.

Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module