Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.

Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.

Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.

Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.

GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed r...

Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.

Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.

Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.

IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.

Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.

Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.

Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...

Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.

Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.

Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.

Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.

Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...

Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.

Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.

Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...