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    Retrospective input tax credit relief under Section 16(5) overrides Section 16(4), requiring fresh reconsideration of the claim.
    GST detention penalty requires a speaking order on the show cause notice; payment alone does not end adjudication.
    Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.
    Input tax credit blocking based only on cancelled registration fails after restoration, with credit allowed to be used in law.
    Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
    Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
    Statutory interest on delayed refund accrues automatically after expiry of the six-month period; principal cannot be paid alone.
    Mandatory GST pre-deposit governs appeal filing; merits can be examined only after a valid appeal with delay condonation.
    Transitional input tax credit must be decided within Section 140's confined scope; vague appellate findings led to remand.
    GST reimbursement under works contract upheld; contractor entitled to tax refund with interest on proven payment.
    Retrospective application of amended refund formula secures inverted duty structure refund under the CGST regime
    Clear disclosure in GST DRC-01 required for proposed penalty; ambiguity vitiates adjudication and notice must be rectified.
    Second refund application maintainable under GST when an omitted claim is filed within limitation and no statutory bar exists.
    Sufficient cause for delayed statutory appeal must be examined within the condonable period before rejecting limitation
    Binding effect of advance ruling on GST rate for works contract services upheld; contradictory rejection order quashed.
    Mandatory personal hearing under natural justice required before adverse GST order; non-compliance led to quashing and remand.
    University affiliation fees are not taxable supply and are exempt as core educational services under GST
    Limitation exclusion for GST appeal saved condonable delay; High Court set aside time-bar rejection and ordered remand.
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
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Acts Income Tax