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    Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.
    Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.
    Natural justice: Cancellation of GST registration requires objective reasons and specific particulars; vague show-cause notices are invalidated.
    Videography of statements during GST summons allowed as limited humanitarian accommodation where cooperation and serious illness are shown.
    Profiteering under GST: respondent ordered to refund profiteered sums to homebuyers with applicable interest and penalty.
    Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.
    Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.
    Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficien...
    Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.
    Extension of Time for Appeal: grant of time with protection from dismissal on limitation and merits adjudication.
    Interest computation now uses minimum cash balance; portal auto populates non editable minimum interest while taxpayers may increase it.
    Medical grounds for bail: release ordered where investigation is complete, subject to sureties and passport surrender.
    Validity of service after registration cancellation requires alternative service; fresh notice and entitlement to personal hearing follow.
    Remand for fresh adjudication subject to a 10% deposit and filing a reply; ledger debits allowed during attachment.
    Arbitration Agreement Separability: arbitrator fees attract reverse charge on payment, arbitration cost reimbursements are not taxable.
    Tobacco leaves retain character after curing, grading or butting, so they qualify for concessional GST classification.
    Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.
    Goods classification: printed reproductions on acrylic and wood take the essential character of the picture-frame and keychain classified accordingly.
    Nodal Officer designation for GST intelligence under IGST Act section 14A(3) appointed, superseding prior notification and now in force.
    Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.
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Acts Income Tax