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    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
    GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
    Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
    Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
    Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
    Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    Transit State GST powers allow inspection only; detention and penalty cannot be imposed without tax incidence or local supply.
    Parallel GST proceedings barred when Central and State authorities overlap on the same contravention; only one may proceed.
    GST prosecution without prior assessment not barred; bail granted on completed investigation and documentary evidence.
    Advance ruling appeals: court treats 90-day limit as directory and rejects limitation, locus, and filing objections
    Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.
    Confiscation jurisdiction fails where tax liability is undetermined and the show cause notice is issued without lawful authority.
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Acts Income Tax