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    GST registration restoration permitted after non-filing, where taxpayer clears pending returns and statutory dues
    Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
    Speedy trial and documentary evidence justified regular bail in a GST prosecution with prolonged custody.
    Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
    Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
    ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
    Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
    GSTAT bench reconstitution reshapes roster allocation, transitional transfer of matters, and continued Single Bench jurisdiction immediately.
    GSTAT Judicial Members designated as Vice Presidents of State Benches under the CGST Act, formalising bench leadership.
    Lenient GSTAT appeal scrutiny eases initial filing defects and clarifies certification rules for digital and scanned documents.
    Natural justice bars GST registration cancellation without considering the taxpayer's reply before adverse action.
    Natural justice requires consideration of objections before an adverse order under Section 129(3); ignored objections vitiate the decision.
    Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.
    GST appeal limitation and electronic order upload: High Court quashes rejection and remits matter for merits consideration.
    GST recovery stayed conditionally on filing undertaking and making statutory pre-deposit while Appellate Tribunal remains unavailable.
    GST on seigniorage fee and royalty stayed pending Supreme Court ruling; High Court applies earlier identical order.
    GST assessment remitted for fresh adjudication after taxpayer deposits part of the disputed tax and files supporting documents.
    Employment relationship excludes GST where bank pigmy agents act under control, supervision, and employment conditions.
    Prior tax payment proof can be placed through rectification before recovery to avoid double recovery of GST demand.
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Acts Income Tax