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    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    Article 226 writs are not used for disputed contractual dues without a public law element.
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    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
    Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
    Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
    Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
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    Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.
    Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries
    AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
    Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.
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      Insolvency and Bankruptcy

      Scope of the "Point of difference" - Divergent views of the...

      Tribunal Declares Order in Insolvency Matter as Ministerial, Not Adjudicatory; Appeal Against It Not Maintainable.

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      Insolvency and BankruptcyJune 15, 2022Case LawsAT
      Scope of the "Point of difference" - Divergent views of the members of tribunal - matter referred to third member - appellant sight that more points to be included in the reference made to third member - this `Tribunal’ is of the earnest opinion that the said `impugned order’ cannot be termed by no stretch of imagination as `an Order’, in the teeth of culling out of `the point of difference’ (between the `Hon’ble Two Members of the Tribunal’) and formulating the same, is just a `Ministerial Act’ (`on Administrative Side’) of the `Tribunal’, without an entry upon any `Adjudicatory Process’. - No appeal is maintainable against the same - AT

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      ActsIncome Tax