Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.

Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.

Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.

E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.

Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.

Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.

Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.

De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.

Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...

Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.

Ten-year reassessment limitation includes the search assessment year in search cases, rendering notices beyond the period time-barred.

Reasonable cause for inadvertent Form 3CD omissions can prevent penalty where software error and no mala fide intent are shown.

Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...

Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.

Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.

Profit embedded in unaccounted business receipts was taxed at a 1% gross-profit rate; unsupported salary and asset additions failed.

Effective opportunity to explain foreign bank credits required remand for fresh appellate consideration with supporting evidence.

Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...

Related-party interest deductions require excess over fair market value, while unsupported software and brokerage claims remain disallowable.

Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.