GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).

Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...

Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.

Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.

Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.

Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.

Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.

Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.

Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.

Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.

Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.

Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.

Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.

Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.

TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.

Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.

Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).

Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.

Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.

Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.