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Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.

Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.

Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.

Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.

TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise...

Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.

Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.