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    Changed facts in advance ruling on post-sale discounts led to remand for fresh GST consideration.
    Grant-in-aid treated as consideration, with research services held taxable and exemption claims under local-body functions denied.
    Non-speaking refund rejection quashed for lack of reasons and remanded for fresh adjudication after hearing.
    Pre-deposit defect under GST appeal law must be cured before dismissal where payment intention is shown
    Refund rejection on unutilised input tax credit remanded for fresh consideration after hearing in identical earlier case
    Parallel tax proceedings require the same liability and contravention; distinct GST infractions can proceed separately.
    Composite tax-period show cause notice under Section 74 quashed; separate financial years must be proceeded with year-wise.
    Unsigned GST assessment orders are invalid and unserved without DIN; fresh assessment may be made after proper notice and signature.
    Employee transportation cost recovery is not a taxable supply when treated as a welfare perquisite outside GST.
    Exempt electrical energy supply under rooftop solar arrangement does not require GST registration, subject to unchanged facts and law.
    Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
    Outdoor catering as composite supply was classified under SAC 996334, attracting mandatory 5 per cent GST without input tax credit.
    Provisional attachment lapses after expiry of the statutory period, and cash credit accounts cannot be frozen.
    Natural justice in GST registration cancellation requires reasons, hearing, and a speaking order before adverse action is sustained.
    Extended input tax credit period upheld, making rejection for delayed filing unsustainable and remitting the claim for fresh decision.
    Natural justice and personal hearing requirements vitiated an adverse tax adjudication order for non-compliance.
    Rectification as first remedy in overlapping GST proceedings; writ court declined merits review and directed recourse to statutory correction
    Assessment order invalid for missing DIN, with delayed writ entertained subject to deposit and remand for fresh hearing.
    Document Identification Number defect invalidates GST assessment order; delayed writ entertained and matter remanded after partial deposit.
    Composite GST assessment orders cannot span multiple financial years; such an order was set aside and year-wise proceedings permitted.
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Acts Income Tax