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    Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.
    Writ jurisdiction cannot bypass expired GST appeal remedy absent jurisdictional error or breach of natural justice.
    Bail in CGST prosecution: pre-trial detention must be exceptional where investigation is complete and trial is delayed.
    BOT road concession treated as taxable works contract; toll rights counted as consideration, not exempt toll access service.
    Parallel GST adjudication barred on same subject matter; authorities must coordinate and issue a reasoned order after hearing.
    Natural justice in GST cancellation: cryptic rejection and premature hearing notice justified writ relief despite appeal remedy.
    GST bail in input tax credit prosecution granted where documentary evidence and no criminal antecedents supported release.
    Retrospective ITC extension under GST saves claims filed by 30.11.2021 from limitation-based reversal, while other objections remain open.
    Composite works contract exemption for sewerage projects depends on local authority status and final goods-value threshold.
    GST treatment of commercial real estate: under-construction sales and leasing are taxable, with proportionate credit only for pre-completion sales.
    GST registration cancellation may be revoked on payment of dues and compliance with required formalities, subject to undertaking.
    GST writ petition refused as appellate remedy covered evidence review, additional evidence, and distinct section 73 and 74 proceedings.
    Prima facie conspiracy and facilitation of illegal gratification can defeat bail despite charge-sheet filing and expected trial delay.
    Grounds of arrest and mechanical remand under GST rendered detention illegal; habeas corpus remained maintainable.
    Late fee for delayed GST annual return cannot be doubled with general penalty; excess demand was set aside.
    GST rate reduction profiteering on cinema tickets upheld, with price rollback breach, prospective interest, and no retrospective penalty.
    Detention of goods in transit quashed where required transport documents were available and detention lacked legal basis.
    Substantial compliance with bid payment condition defeats cancellation where third-party deposit was received and undisputed.
    General penalty cannot be levied where GST late fee already applies; High Court upheld the late fee and struck the residual penalty.
    Essential character test places brake hoses under vulcanised rubber heading despite automotive use and fittings.
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Acts Income Tax