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    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
    Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed co...
    Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective applic...
    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
    Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
    Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
    Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
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Acts Income Tax