Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating...

Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.

Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.

Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.

DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.

Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.

Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...

Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underl...

Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.

Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.

Default bail and PMLA bail denied where timely supplementary complaint and statutory twin conditions defeated release.

Floating-rig service classification determines refund entitlement where tax was collected under Mining Service without legal authority.

Wheat export quota utilisation determines eligibility for reallocation, while underused quota may enter the common pool.

Omission of export refund restrictions applies to pending proceedings when no saving clause preserves the omitted rule's operation.

GST valuation of online gaming actionable claims follows Supreme Court findings, leaving show cause notice adjudication to proceed.

GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.

Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.

Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.

Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.

Effective GST notice service requires meaningful hearing opportunity; portal-only ex parte assessment was set aside for fresh consideration.