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    Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
    Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
    Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    Article 226 writs are not used for disputed contractual dues without a public law element.
    IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
    Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
    GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
    Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
    Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
    Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
    Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
    Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
    Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
    Transit remand and written grounds of arrest are mandatory; illegal detention set aside for non-compliance
    Natural justice in refund rejection: hurried disposal after a short reply period was quashed and remitted for fresh decision
    GST assessment remitted for fresh adjudication where inadvertent input tax credit reversal required factual examination
    Conditional restoration of GST registration follows ex parte cancellation when pending returns and dues are regularised
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Acts Income Tax