Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.

Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...

Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.

GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.

GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues

Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.

GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.

Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.

GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.

GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.

Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing

Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing

Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.

Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.

Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination

Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.

Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense

Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination

Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.

Defective penalty notice and genuine sale transaction defeat section 271D cash receipt penalty before ITAT.