GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.

Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.

Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.

Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.

Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.

GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.

NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.

GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.

GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.

Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.

Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.

Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.

Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.

Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.

Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.

Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.

End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.

Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certificat...

Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.

Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.