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    Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.
    Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.
    Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.
    Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.
    Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
    Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
    Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
    TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
    Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
    Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    Documentary and electronic evidence do not ordinarily justify custodial detention, so bail granted subject to bonds and sureties.
    Right to fair hearing requires furnishing verification reports and a fresh hearing before concluding on transitional input tax credit.
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