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    Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
    Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
    Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
    NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.
    Input tax credit allowed for foundation and structural support used with plant and machinery in factory construction.
    Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.
    Non-monetary consideration and leasehold rights transfer to LLP treated as taxable supply of service under GST.
    GST on employee canteen and transport recoveries upheld; exemption denied and input tax credit blocked for personal consumption.
    Job work and manufacture distinction: crushing limestone/dolomite was treated as service, not manufacture, under GST.
    GST registration cancellation may be restored on filing pending returns and clearing dues, interest and late fee.
    Alternative remedy and factual adjudication bar merits review in IGST adjustment dispute, with appeal left open
    Improper service of notice at old address violates natural justice; HC quashes proceedings and remands for fresh adjudication.
    Real estate anti-profiteering methodology upheld, with purchase-value ITC comparison showing no additional GST benefit to pass on.
    Alternate statutory remedy bars writ relief where GST appeal issues and missing record prevent proper judicial scrutiny.
    Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.
    GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
    Binding effect of appellate remand directions requires fresh adjudication after hearing where linked proceedings must be considered together.
    Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
    Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
    Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
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Acts Income Tax