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    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed r...
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
    Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
    Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
    Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
    Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
    Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
    Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.
    Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.
    E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.
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Acts Income Tax