PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by airport operators on these levies. Airlines collecting these amounts may exclude them from the value of their own supply only where they qualify as a pure agent. They must act under passenger authorisation, separately disclose the amounts and applicable GST, procure airport services in addition to their own supply, and recover only the actual amount. Airlines cannot avail input tax credit on PSF and UDF, while registered passengers may avail it on the basis of the airline's pure-agent invoice.

Writ jurisdiction should not be exercised where allegations concerning disciplinary misconduct and procedural fairness require evidence and an ordinary civil suit provides an adequate remedy. Contracts of personal service are not specifically enforceable unless a constitutional, statutory, contractual or industrial-law exception applies. Certiorari or mandamus cannot indirectly compel reinstatement where direct enforcement is barred under the Specific Relief Act; wrongful dismissal may instead give rise to damages. Mere non-compliance with staff regulations does not itself create an enforceable basis for writ relief, with departmental appeals and representations serving as the prescribed redress.

Where a registered person in India imports services from a related foreign person and is eligible for full input tax credit, the value declared in the invoice is deemed to be the open market value under rule 28(1). This treatment applies to related persons as well as distinct persons. Tax remains payable by the Indian recipient under reverse charge, with a self-invoice required. If no invoice is issued for particular imported services and full input tax credit is available, the value may be treated as nil and deemed to be the open market value.

Section 110A applies to goods formally seized under Section 110 and does not itself justify continued retention of an unseized imported food consignment. Customs may examine, test and reassess goods, but prolonged withholding of clearance requires disclosed, legally sustainable grounds connecting the goods to confiscation; suspicion alone is insufficient. Food samples must be drawn through the authorised food-safety process, and a report based on defective sampling cannot sustain detention once superseded by valid testing. A prima facie classification issue may support proportionate security for release, while assessment, show-cause proceedings and adjudication remain open.

Tonnage tax activities are defined by statutory cross-reference rather than an independent list. Under the Income-tax Act, 2025, the term covers activities specified in section 228(3) and (7); under the Income-tax Act, 1961, it covers activities specified in section 115V-I(2) and (5), for the respective tonnage-tax provisions.

Contractual employment in an independent statutory corporation is not governed by constitutional or Government Servants' Conduct Rules where the terms permit termination on one month's notice without reasons; no disciplinary charges or prior enquiry are required. A duly authorised agent may terminate employment despite not being the appointing authority, absent pleading or proof of lack of authority. Suspension does not end employment, so salary remains payable until valid termination. Retrospective removal cannot take effect before its date but may operate as dismissal notice when communicated, entitling the employee to salary until the effective termination date and contractual pay in lieu of notice.

Unpaid anti-dumping duty on imported goods may be recovered through the Customs Act recovery framework even after self-assessment and clearance for home consumption, provided the levy arises under an applicable notification and recovery requirements are met. The customs machinery applies to anti-dumping duty for assessment, non-levy, short-levy, interest and recovery. IGST on imports is calculated on an aggregate that includes customs duties and qualifying sums chargeable as additions to customs duty; unpaid anti-dumping duty may therefore increase the IGST base. Recovery of consequential IGST remains distinct from altering the applicable IGST rate, which requires separate statutory authority.

Project-wise anti-profiteering calculations in real estate may quantify additional GST input tax credit against project purchase value, provided the aggregate saving is allocated across total project area on a per-square-foot basis rather than linked to buyer collections or turnover. This complies with Section 171's commensurate-price requirement because construction expenditure and credit accrual may not track receipts. A pre-GST CENVAT offset requires evidence of actual availment; theoretical but unclaimed eligibility does not reduce the GST-period benefit. GST collected on consideration inflated by an undistributed benefit forms part of the amount returnable to purchasers, separately from interest for delayed return. Evidence must distinguish principal benefit, GST and interest.

Section 10(10AA)(ii) exempts retirement leave encashment received by non-government employees only within the earned-leave, average-salary, notified-limit, aggregation and prior-exemption restrictions. Notification No. 31/2023 raises the notified ceiling to Rs. 25,00,000, is deemed effective from 1 April 2023, and certifies that retrospective effect causes no adverse impact. Tribunal decisions apply the enhanced ceiling to eligible pending claims concerning earlier retirement receipts as a beneficial rationalisation of the existing exemption. Employment with a public-sector undertaking or bank does not confer Central or State Government employee status; relief remains under Section 10(10AA)(ii). The available exemption remains capped by the actual eligible receipt and statutory computation conditions.

The taxpayer may elect a prescribed DCF valuation for unquoted equity shares, and scrutiny of that method does not permit substitution with Net Asset Value merely because it produces a lower fair market value. The Assessing Officer may examine projections, discount rates, terminal assumptions, computations and source data, but rejection requires demonstrably wrong facts, material errors, a wholly erroneous basis or objectively unsupported assumptions. Subsequent financial performance cannot alone invalidate a bona fide DCF valuation; the relevant inquiry remains the reasonableness of valuation-date information.

Refund of excess IGST paid on zero-rated exports may arise where turnover and tax are mistakenly entered under non-zero-rated supplies in FORM GSTR-3B while export invoices and shipping bills are correctly reported in FORM GSTR-1. If the exporter then pays the same IGST in the correct zero-rated field and the automated refund is credited against that later payment, the earlier payment remains a separately identifiable potential excess; its claim is not a repeat request for the same export-tax refund.

For goods supplied to an unregistered recipient, the place of supply is the recipient's address recorded on the invoice, or the supplier's location if no recipient address is recorded. Recording the recipient's State name is deemed to be recording an address. Where the billing and delivery addresses differ, including through e-commerce platforms, the delivery address recorded on the invoice determines the place of supply. The supplier may record that delivery address as the unregistered recipient's address for this purpose.

Statutory recruitment rules that treat degree and diploma qualifications as equally eligible for direct recruitment do not permit additional weightage for degree holders unless the rules expressly authorise it. Distinctions such as higher starting pay or shorter promotion-service requirements for degree holders operate after recruitment and cannot create an entry-stage preference. Candidates who participate under notified selection criteria and fail cannot subsequently challenge that procedure through estoppel, particularly where they have not substantively challenged the governing recruitment rules.

GST registration revocation after cancellation for return default is a conditional, time-bound process. An application under Section 30 and Rule 23 must ordinarily be filed within ninety days, subject to prescribed extension, and cannot be made until pending returns are filed and tax, interest, penalty and late fee are paid. Portal non-acceptance may permit online or physical submission where technically unavailable, but does not condone delay or ensure revocation. The competent authority must assess statutory eligibility, sufficient grounds and compliance while following notice and hearing requirements before rejection.

Income-tax notices, assessment orders and consequential orders for the relevant assessment year were quashed after the issues were treated as covered by existing precedent. The quashing extended to all consequential actions arising from the impugned proceedings. Parties nevertheless remained entitled to raise any other grounds at the appropriate stage in any further proceeding.

GST classification distinguishes operational support for petroleum exploration, mining or drilling under Heading 9986 from professional, technical and business services under Heading 9983. Heading 9986 covers oil and gas extraction support, including well-related operations, test drilling, specialised fire extinguishing and contract operation of extraction units. Heading 9983 covers geological and geophysical consulting and own-account mineral exploration and evaluation information. Services excluded from these classifications, or not falling within the specified entries, must be classified under their applicable headings and taxed accordingly.

Mandatory physical eligibility standards prescribed by recruitment rules and corresponding advertisement conditions remain operative unless their validity is specifically challenged. Writ petitions seeking relaxation of height and chest requirements, without challenging the governing rule or advertisement condition, cannot support directions that effectively nullify those standards. Treating mandatory requirements as arbitrary or unrelated to the post in the absence of a pleaded validity challenge impermissibly bypasses the rule's operation. The physical criteria therefore cannot be set aside or relaxed on that basis.

Insolvency professionals need not obtain separate GST registration where the corporate debtor has filed all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns under its existing registration. A replacement insolvency professional requires only amendment of authorised signatory details, not a new registration. COVID-19 extensions move the merchant exporter's applicable 90-day export condition and the due date for FORM GST ITC-04 for the quarter ending March 2020 to 30 June 2020.

Extension of the due dates for filing FORM GSTR-1 and FORM GSTR-2 for July 2017 correspondingly extends the availability of FORM GSTR-2A and FORM GSTR-1A. Supplier-uploaded outward-supply details in FORM GSTR-1 are made accessible to recipients in FORM GSTR-2A, which recipients may verify, validate, modify or delete while preparing FORM GSTR-2. Recipient modifications are made available to suppliers in FORM GSTR-1A for acceptance or rejection, and accepted modifications amend FORM GSTR-1 to that extent.

Section 80IA deduction required reconsideration in accordance with binding jurisdictional precedent. The Tribunal's direction required the Assessing Officer to apply that precedent when determining the deduction. The challenge to the second revision notice under Section 263 remained unadjudicated, and the substantial questions of law remained open. The Assessing Officer was required to issue a reasoned order after considering the assessee's representation and applicable decisions.