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    Provisional release of goods and conveyance allowed during revision, subject to indemnity bond and undertaking for revenue protection.
    GST appeal limitation cannot be bypassed through writ jurisdiction; conditional liberty granted to file appeal on deposit.
    Wrong statutory basis for waiver rejection led to quashing and remand for fresh consideration after hearing the taxpayer.
    Anti-profiteering in real estate: project-wise ITC benefit had to be passed on to homebuyers, with GST and interest added.
    Penalty under GST section 73 not sustained, while delayed tax interest must be recomputed after adjusting excess payment.
    Mandatory pre-deposit under GST appeal rules must be complied with once the appellate forum is functional.
    Jurisdictional filing defect treated as procedural error; rejected statutory appeal restored and sent to the competent appellate authority.
    Bail in CGST fraud cases granted where no extraordinary circumstances justified denial and custody had continued without antecedents.
    Bank guarantee continuation for release of goods refused where taxpayer compliance record provided sufficient security
    Electronic credit ledger blocking under Rule 86A cannot create a negative balance; available credit alone may be restricted.
    Retrospective ITC time limit: HC preserves credit where returns were filed by 30.11.2021, despite limitation bar.
    Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
    Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
    Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
    Input tax credit on mandated transport for women employees is allowed only within the statutory obligation and time limit.
    Member subscriptions and seminars by an association are taxable supplies; mutuality does not exclude GST under section 7(1)(aa).
    Bio-mining and site remediation services were classified under SAC 9994 but held exempt as pure municipal services.
    Advance ruling jurisdiction limited to applicant's own services; recipient's application was withdrawn without merits review.
    Composite supply of healthcare services: hospital pharmacy medicines for in-patients are exempt as part of treatment.
    DDP export valuation includes reimbursable delivery costs in taxable supply, while refund questions fall outside advance ruling scope.
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Acts Income Tax