Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...

Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...

Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.

Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.

Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.

Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...

Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.

GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.

Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.

Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.

GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.

Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.

Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.

Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.

Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.

Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.

Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.

Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.

Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.

Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.