GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.

Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.

Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.

Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.

Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.

Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.

Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.

Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.

Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.

Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.

Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.

Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.

Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...

Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.

Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.

Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.

Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.

Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.

Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.

Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.