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    Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
    Bail in fraudulent input tax credit allegations granted where investigation was nearly complete and further custody unnecessary.
    Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
    GST/TDS non-deposit must follow the statutory GST framework; later substantive penal provisions cannot apply retrospectively to earlier defaults.
    Extended GST limitation requires specific fraud or suppression allegations in the show-cause notice; bare assertions invalidate proceedings.
    Assignment of long-term leasehold rights transfers benefits of immovable property and falls outside taxable GST supply.
    Assignment of long-term leasehold rights transfers immovable-property benefits and remains outside GST supply for third-party assignees.
    Inter-Commissionerate transfer for Executive Assistants fails where separate cadres lack rules permitting absorption into another Commissionerate.
    Mandatory e-way bill generation before movement makes subsequent production ineffective against tax-evasion penalties for intercepted taxable goods.
    E-way bill delay without evidence of tax evasion remains a procedural lapse, requiring penalty to be set aside.
    Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
    Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
    Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
    GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
    GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
    AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
    GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
    Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
    Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
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Acts Income Tax