Zero-rated supplies to SEZs preserve tax neutrality but require authorised operations, endorsement and strict refund compliance.
Zero-rated supplies to SEZ units and developers are available only when made for authorised operations; suppliers may supply under bond/LUT without payment of tax or supply on payment of IGST and claim refund, with refunds for the payment route processed by the jurisdictional proper officer upon formal application and requiring SEZ endorsement. Separate GST registration is mandatory for SEZ premises, intra-entity SEZ-DTA transactions are treated as supplies between distinct persons, and supplies to or by SEZs are treated as inter State supplies while imports into SEZs remain exempt from IGST. (AI Summary)

Travel beyond the show cause notice: statutory restriction under Section 75(7) prevents confirming demands on unnotified grounds.
Section 75(7) of the CGST Act requires that demands confirmed in adjudication orders be confined to the grounds and amounts specified in the show cause notice; breaches of this mandate are procedural defects invoking remedies such as remand for fresh adjudication, quashing with liberty to issue a fresh SCN subject to limitation, exclusion of litigation time for computing limitation, or treating the order as a show cause notice to afford a reply period. (AI Summary)

Summons not proceedings: investigations may be conducted by multiple tax authorities but adjudication by one authority.
A summons under Section 70 is an information gathering tool and does not initiate formal proceedings; formal proceedings begin only on issuance of a Show Cause Notice under Sections 73 or 74. Both Central and State authorities may conduct searches, inquiries or issue summons for fact finding, but only one authority may adjudicate the same subject matter. Where inquiries overlap, taxpayers must notify authorities, authorities must verify overlap and decide which will continue, transfer material as needed, and the authority that first initiated formal proceedings has priority if no agreement is reached. (AI Summary)

Reasoned orders ensure fair, transparent GST adjudication and enable effective challenge and review.
The requirement of passing reasoned orders is a constitutional and procedural imperative in GST adjudication: orders affecting taxpayer rights must explain relevant facts, legal reasoning and conclusions to enable understanding, challenge and review. Reasoned orders prevent mechanical or extraneous discretion, ensure decisions rest on relevant evidence and law, create auditable records for review, and are necessary across assessments, registration cancellations, detention and penalty decisions within the GST framework. (AI Summary)

Judicial discipline requires tax officers to follow higher-court precedents, preserving consistency in GST administration.
Judicial discipline requires tax officers to follow higher-court precedents in GST matters: Supreme Court rulings bind all officers nationwide, and High Court decisions govern their territorial jurisdictions and should be respected elsewhere unless contradicted by an equal or superior forum. Failure to follow binding precedents fosters inconsistent departmental interpretation, repeated disputes, and undermines the rule of law; taxpayers should cite binding decisions and pursue writ or appellate remedies where necessary. (AI Summary)