GST appellate limitation strictly confines condonation, leaving no jurisdiction to admit appeals filed beyond the statutory extension period.

Monthly capacity-based cess includes newly operational machines, while abatement remains confined to installed machines continuously inoperative for the prescribed period.

Parallel GST proceedings on the same contravention require inter se designation of one authority for reasoned adjudication.

Input tax credit protects bona fide purchasers when suppliers receive GST but fail to file returns or remit tax.

Inverted duty refunds cover credit accumulated from higher-taxed ancillary inputs despite identical principal input and output tax rates.

Retrospective GST registration cancellation requires prior notice; cancellation without disclosed retrospective effect was quashed.

Make-available requirement governs treaty taxability of online learning platform income as technical or included services.

Refund of seized cash requires consideration against the Settlement Commission's order through a reasoned decision by the competent authority.

Documented partner capital contributions through banking channels can satisfy the assessee's burden against unexplained cash-credit additions.

Mandatory scrutiny notice is indispensable: its absence voids reassessment and prevents revision based on that invalid order.

Unexplained cash credits require reasoned review of loan-source evidence and relevant precedents before sustaining additions.

Jantri valuation, completion certificates and survey disclosures determine housing-project deduction where factual findings lack contrary evidence.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

Benami money trail and prejudice test shape why attachment survived and the cross-examination challenge did not succeed.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Customs refund classification depends on proof that the Section 27 plea was raised before the appellate authority.

Redemption discretion for undeclared personal gold ornaments may replace absolute confiscation where organised smuggling and concealment are unproven.

Intended use of warehoused capital goods, not actual use, determines whether interest applies on home-consumption clearance.

Aluminium formwork used for in-situ shuttering qualifies as aluminium structures, making the claimed customs exemption available.

Corroboration for alleged illegal imports was required, making penalties based solely on a retracted coerced statement unsustainable.

Separately settled demurrage remains outside imported goods' transaction value, while unsupported valuation demands and extended limitation fail.

Cheating requires dishonest intent at inception; subsequent commercial default and settled insolvency dues cannot sustain criminal prosecution.

Stamp duty on amalgamation orders requires relevant approval-stage valuation material, not reliance solely on an earlier valuation report.

Borrower interest liabilities survive NPA classification, while listed-entity auditors require evidence, mandatory quality review and appropriate modified opinions.

Director liability for unrecovered GST dues extends to connected entities where corporate structures may shield tax recovery.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

Discretionary restoration costs require reasoned, case-specific justification and may not apply to statutory authorities performing assessment functions.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Mandatory mutual-fund compliance requires maturity redemption, proper rollover consent, disclosure, and due diligence despite investor gains or no loss

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Alternative statutory remedies limit writ relief, while interim asset orders affecting unheard third parties cannot survive.

Pre-existing dispute must be bona fide; admitted running-account liability supports admission of an operational creditor's insolvency application.

Commercial wisdom in resolution-plan approval prevailed as challenges alleging CIRP irregularities and statutory non-compliance were dismissed by the Supreme Court.

Part-performance protection may fail where an unregistered transfer MoU cannot satisfy compulsory registration requirements.

Financial debt and default established: pending settlements, counterclaims and viability assertions do not defer insolvency admission.

Part-payment by the borrower extends limitation against a co-extensive personal guarantor, keeping insolvency proceedings maintainable.

Director liability under FEMA requires proof of control or culpable involvement; mere designation alone does not justify penalty.

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

Sub judice protection under FEMA barred fresh notice and complaint based on the same cause of action, leading to quashing.

Delayed import payments as trade credit under FEMA, with RBI permission unable to cure the contravention and directors held liable.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Territorial jurisdiction in money-laundering cases may be concurrent, but the linked scheduled offence requires trial before the same Special Court.

Money-laundering bail proceedings record refusal of bail at this stage and disposal of connected applications.

Prima facie money-laundering material defeats discharge where trustee conduct links the accused to loan diversion and laundering allegations.

Knowing participation in routing tainted loan funds prima facie supports a money-laundering complaint and defeats quashing.

Consideration of objections before bank account attachment required; matter remitted for a reasoned decision on the petitioner's objections.

Prima facie scrutiny at discharge permits money-laundering prosecution to continue without adjudicating predicate offences or asset legitimacy.

Principal-agent CNG outlet arrangements constitute taxable Business Auxiliary Service where supplier ownership, pricing control and sales supervision continue.

Mandatory show-cause notice service invalidates service-tax adjudication when authorities cannot prove statutory notice was served on the assessee.

Extended limitation requires proven intent to evade tax; audit-based secondment service-tax demand survives only within normal limitation.

Extended limitation based solely on Form 26AS data fails without verification of taxable services or willful suppression.

SEZ service-tax refunds remain available for authorised operations even when approved services are not wholly consumed within the zone.

Input service credit for repairs to existing taxable-service premises remains available despite construction and works-contract exclusions.

Intended-use exemption covers job-work clearances followed by heat treatment where invoices establish subsequent supply to jute mills.

Manufacturer status requires independent proof of actual manufacture, not customer representations; consequential excise duty and personal penalty fail.

Reasoned customs classification determination required as unexplained remand without assessing circular applicability was treated as unsustainable.

Manufacture determination must precede excise-duty quantification when conversion-kit assembly is challenged as outside the levy.

Cenvat credit for aircraft and executive-jet services remains available when documented business use is established without evidence of misuse.

Retrospective clarification of sales promotion supports CENVAT credit for commission-agent services used to market dutiable goods.

Original fixed capital investment governs the additional-investment test for fiscal exemption on expansion or diversification of industrial units

Differential VAT must be computed on the original tax-exclusive sale price, not by recasting prior collections as tax-inclusive consideration.

Trademark-based deemed first sale taxation applies to branded blended coffee sold after the initial sale point.

High seas sale proof and compliance with conditional manufacturing-use exemptions determine State sales tax liability.

Transit pass evidence is not conclusive; circumstantial discrepancies can support penalties for attempted diversion and tax evasion.

Consideration of relevant evidence in works-contract deductions requires the Tribunal to examine records or permit their production.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Agricultural land under legal construction restrictions is not 'urban land' for wealth-tax purposes under Section 2(ea)(v).

Scheme of demerger asset vesting prevents attachment for demerged company's tax; attachment allowed only for resulting company's own liability

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Land loses wealth tax exemption during construction period under Section 2(ea) - exemption only applies after completion

Rental income from land plots cannot be denied based on later verification findings from different assessment year

Cheque dishonour presumptions remain unrebutted where the accused presents inconsistent, unsupported repayment and security-cheque defences.

Cheque dishonour prosecution requires timely presentation and valid service of an accurate demand notice; defective compliance sustains acquittal.

Recovery certificates could not support insolvency notices before the later deeming provision, which had no retrospective operation.

Cheque presumptions survive cash-loan restrictions, while rebuttal requires cogent evidence and overlooked lending-capacity evidence warrants fresh consideration.

Corporate restructuring disputes requiring statutory adjudication are non-arbitrable, permitting exceptional supervisory review of an arbitral jurisdictional order.

Cheque dishonour presumptions applied where execution, consideration and enforceable debt were proved despite signature mismatch and blank-cheque defence.