Fees received for live transmission or live feeds of cricket matches are characterised as royalty receipts where the service generating the income falls within Explanation 2 to section 9(1)(vi). The central legal distinction concerns copyright and broadcast rights. The Supreme Court dismissed the Special Leave Petition in light of the order in Deputy Director of Income Tax International Taxation v. Shine Satellite Public Company Ltd.

Special leave petition challenging an assessment under search-related provisions and an addition for unexplained credits was dismissed after a 902-day filing delay. The reasons for condonation were held insufficient. The issues were also treated as governed by the Supreme Court's earlier Abhisar Buildwell principle, leading to dismissal on merits. The filing was criticised as unnecessary because the Department itself accepted that the dispute was already covered by binding precedent, thereby adding to judicial pendency.

Raw and unprocessed Psyllium (Isabgol) seeds are classified under tariff sub-heading 1211 90 13, which specifically covers Psyllium seeds and aligns with the relevant Chapter and HSN Notes for plant seeds used primarily in pharmacy. Nil-rate treatment for goods under heading 1211 applies only where the seeds are supplied fresh or chilled. Seeds kept in dry and ventilated godowns, without evidence of immediate post-harvest supply or storage duration, are treated as dried at the time of supply. Such dried seeds fall outside the fresh-produce exemption and are taxable at 5% under the entry applicable to frozen or dried goods. Exemption eligibility depends on the goods' condition when supplied.

Section 107 of the GST law prescribes a three-month period for filing an appeal, with a further one-month period permitted for delayed presentation. Although the statutory appeal was filed beyond both periods, the claimed provision of exempt services required factual adjudication. The appeal was restored for adjudication in accordance with law, with all merits contentions remaining open.

Regular bail was considered in a GST-evasion prosecution involving transportation of goods without invoices and e-way bills. The accused was described as a transporter rather than a manufacturer or supplier, and no GST liability attributable to him had been computed or determined. With the charge sheet filed, continued custody, and an expected delay in trial, these circumstances supported release on regular bail under the Bharatiya Nagarik Suraksha Sanhita, without addressing the merits of the prosecution.

Deferred annuity payments under road concession agreements constitute consideration for taxable works-contract services involving design, construction, operation and maintenance of roads. The access-to-road or bridge exemption applies only to services classified as access services and does not extend to road-construction services merely because payment is deferred through annuities. The GST circular validly clarifies this classification without amending or restricting the exemption notification. An earlier advance ruling granting exemption does not prevent GST levy where it misread the applicable provisions and the contractual services are properly characterised as taxable works-contract services.

GST registration cancellation for continuous return default remains valid where the notice identifies the default, no reply is filed, and the effective cancellation date falls within rather than before the default period. Section 29 requires notice of proposed cancellation and an opportunity of hearing, not a separate notice for the consequential effective date. Statutory appellate limitation cannot ordinarily be bypassed through writ jurisdiction after the maximum condonable period expires. Relief may arise only for exceptional jurisdictional defects or complete denial of natural justice; none was established. Earlier inconsistent coordinate-bench views were treated as per incuriam. The cancellation and refusal to entertain the belated appeal therefore remain effective.

GST registration cancellation appeals may be reopened through writ jurisdiction where the statutory appellate authority cannot condone delay beyond the prescribed outer limit, the delay is plausibly explained, and refusal would cause disproportionate hardship. Cancellation can seriously affect business operations. Merits, including valid service of notice and compliance with natural justice, remain for determination by the Appellate Authority. The appeal should receive merits consideration rather than be rejected solely as time-barred.

Pending replies to show-cause notices proposing cancellation of GST registration require prompt consideration by the tax authorities. Where the request is limited to an early decision on an already filed reply, the underlying allegations supporting proposed cancellation remain undecided. The authorities were directed to consider and decide the reply expeditiously, preferably within three weeks.

Restoration of a statutory GST appeal against cancellation of registration was addressed through a High Court precedent. The writ petition was disposed of on the same terms as that precedent, reopening the appellate remedy. The appeal is to be considered on its merits rather than dismissed as time-barred.

GST registration may be cancelled for failure to furnish returns for the stipulated continuous period after an opportunity of hearing. Cancellation taking effect from a date within the period of default is not retrospective in the strict sense; however, an earlier effective date requires objective, valid reasons. A separate notice on the effective cancellation date is unnecessary where notice of the underlying non-compliances has been issued. GST appellate authorities cannot condone delay beyond the statutory maximum period. Writ jurisdiction cannot ordinarily bypass that limitation, except in exceptional circumstances such as patent lack of jurisdiction or a complete breach of natural justice.

Entry 23A of Notification No. 12/2017 exempts services of providing access to a road or bridge against annuity under Heading 9967; it does not exempt road construction, design, operation and maintenance supplied as works-contract services under Heading 9954. Deferred annuity payments under a road concession agreement may therefore constitute taxable consideration where they represent the unpaid balance of project costs. Clarificatory circulars may state the applicable statutory position and guide implementation. Taxability depends on the notification and the actual nature of the supply, while an earlier advance ruling based on an erroneous understanding does not bind implementing authorities after legal clarification.

Regular bail was granted to a transporter accused of facilitating clandestine transport of goods without invoices and e-way bills under the CGST Act. No GST liability had been computed or determined against the transporter, who was neither the manufacturer nor supplier of the goods. Considering this, the filing of the charge-sheet, the period of custody, and the likely duration of trial, bail was considered appropriate without addressing the merits. Release was made subject to the bond and surety conditions fixed by the trial court.

Psyllium seeds (Isabgol) supplied as raw material to processing units fall under tariff sub-heading 1211 90 13, as the tariff entry and HSN Notes specifically cover Psyllium seeds. Exemption for fresh or chilled goods depends on the condition of the seeds at the time of supply. Storage in dry, ventilated godowns, without information on storage duration, gives the seeds a dried character; they therefore cannot be treated as fresh or chilled. The specific exemption for fresh or chilled goods and the alternative exemption for goods of seed quality are unavailable. Dried Psyllium seeds are liable to GST at 5%.

Centralisation of assessment proceedings for administrative convenience and coordinated investigation was unwarranted after completion of the searched person's assessment. Transfer of the petitioner's assessment to Nashik no longer served the stated purpose of coordinating investigation within the searched group. The transfer orders were quashed, and assessment was directed to proceed in Mumbai under the appropriate charge. The merits of the assessment proceedings and all parties' rights and contentions remained open.

Condonation of delay in the Revenue's income-tax appeal depends on whether sufficient cause is shown through a bona fide and adequately explained process, rather than on the length of delay alone. Departmental scrutiny, approvals, record collection and preparation of the appeal memorandum may constitute sufficient cause where the explanation is not specifically denied or shown to be non-existent. Handwritten dates in an otherwise standard-form delay application do not by themselves establish that the explanation is stereotyped or unreliable when the application materially accounts for the delay. On these facts, the departmental procedural delay was treated as bona fide, the delay was condoned, and the appeal was directed for admission processing.

Transfer-pricing method selection between the Comparable Uncontrolled Price method and the Transactional Net Margin Method is primarily a fact-based benchmarking issue. The Tribunal's acceptance of TNMM as the most appropriate method was treated as sustainable where it was not perverse or contrary to the record. Mere disagreement over the appropriate method does not create a substantial question of law under section 260A unless the selected method contravenes prescribed rules. Differences between associated-enterprise and non-associated-enterprise transactions were also considered within the benchmarking analysis. The tax appeals were dismissed because the transfer-pricing questions raised no substantial question of law.

Reopening after four years requires fresh tangible material and satisfaction of the proviso to section 147; a reassessment cannot rest on a mere change of opinion. Audit objections led the Assessing Officer to re-examine balance-sheet documents and records already available during the original assessment, without new evidence or information indicating escaped income. The Tribunal quashed the reassessment for lack of jurisdiction. High Court found no substantial question of law, affirming that the Assessing Officer could not reopen the assessment solely through reappraisal of existing material beyond the four-year period.

TDS credit must be considered where tax was actually deducted from a deductee's income or payment but was not remitted by the deductor. The statutory bar on recovering such tax from the deductee operates once actual deduction is established, preventing double recovery while permitting action against the defaulting deductor. Absence of Form 16, Form 16A or Form 26AS is not conclusive where the deductor has failed to deposit or report TDS. Deductees may rely on cogent evidence, including salary slips, bank records, invoices, payment advices, ledgers, correspondence or insolvency claims. Prima facie claims require factual verification rather than mechanical rejection, with related demands kept in abeyance pending determination.

Depreciation is allowable on acquired rights to use a brand name and on an acquired marketing and distribution network where those rights form part of the opening written-down value of the relevant intangible-asset block. Section 32(1)(ii) covers trade marks, licences, franchises and other business or commercial rights of similar nature, a scope broad enough to include these acquired intangible assets. The treatment of goodwill as a comparable business or commercial right supports this interpretation. The depreciation claim was therefore sustained for the relevant assessment year.