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    Show cause notice jurisdiction: GST applicability to an offshore construction contract required factual inquiry, so writ relief was premature.
    Territorial jurisdiction in GST writs turns on where the impugned assessment order arose and cause of action accrued.
    Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open.
    Anti-profiteering in real estate: remaining profiteered amount refunded with interest, while prospective penalty was held inapplicable.
    Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    Single notice cannot club multiple financial years under GST limitation rules; writ relief remains available for jurisdictional error
    Restoration of cancelled GST registration where return defaults were non-fraudulent and dues were paid on time
    GST personal hearing under Section 75(4) is mandatory when requested or before adverse orders, and denial vitiates adjudication
    Extended limitation under GST upheld for suppression, with ex parte assessments remitted for fresh hearing on conditions
    Subsequently filed return must be considered before maintaining a non-filing order, with matter remanded for fresh decision
    Transitional input tax credit cannot be converted into cash refund after carry forward; re-credit of rejected claim remains available.
    GST portal service valid when notice is uploaded; writ challenge failed after appellate limitation expired.
    Refund withholding under GST requires a pending proceeding, not merely time left to file an appeal
    Writ jurisdiction yields to a functional GST appeal remedy, with pre-deposit and filing timeline still required.
    Retrospective Section 16(5) restores input tax credit for belated GSTR-3B returns filed by the cut-off date
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Acts Income Tax