Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.

GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.

Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.

Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.

Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.

Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal

GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand

Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.

Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.

GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.

Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.

Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.

Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.

Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...

Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases

TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.

Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.

Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.

Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.

Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.