Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...

Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.

GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.

GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.

AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.

GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.

Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.

Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.

Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.

Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.

Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund ...

Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.

Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.

Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.

Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.

Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.

Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.

Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.

Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.

Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.