Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.

Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.

Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.

Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.

Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination acros...

Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.

PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.

Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...

Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.

Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.

Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.

Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.

GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.

Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.

Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.

Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.

Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.

Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.

Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.

Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.