GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.

Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.

Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.

GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.

Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.

Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.

Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.

Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.

Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.

Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.

Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.

Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.

Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.

Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.

Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.

Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.

Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...

Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.

Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.

Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.