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    Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
    Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.
    Limitation for filing appeal paused when certified adjudication order is supplied; appeal to be filed and decided on merits.
    Manual Filing of Appeal: appellate offices must accept manual appeals when the e filing portal prevents electronic submission.
    Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.
    Input Tax Credit pass-through ensured: respondent found to have passed on GST benefit; remaining small payment to buyers to be made.
    Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.
    Habeas Corpus: unlawful remand and failure to provide grounds of arrest justify writ relief and set aside remand.
    Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
    Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
    Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
    Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
    Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
    Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
    Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
    Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
    Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
    Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
    Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
    Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
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Acts Income Tax