Best-judgment GST assessment requires ascertainable turnover and meaningful hearing; inaccessible rectification facilities preclude coercive recovery.

Section 129(3) time limit makes delayed detention penalty orders jurisdictionally invalid despite related proceedings and appellate remedy.

Retrospective input tax credit relief regularises delayed return claims within the statutory extended filing cut-off.

Nil valuation for unbilled inter-branch services defeats proportionate GST cross-charge demands and unsupported extended limitation.

Writ review of a Section 74 show-cause notice requires lack of issuing authority competence; limitation and turnover disputes await adjudication.

Departmental position on earlier decisions must be clarified before the writ controversy can proceed for further consideration.

Suppression of Final Assessment Orders Bars Income-Tax Appellate Relief Where Material Orders Remain Unchallenged on Record

Cross-objections in income-tax High Court appeals are maintainable only where they raise substantial questions of law.

Effective cross-examination rights survive a missed hearing when fresh witness notices create a renewed opportunity.

Interest on requisitioned cash covers the statutory pre-assessment period and compensates unjustified retention after assessment.

Penalty proceedings during a pending Tribunal appeal cannot continue, regardless of whether the Assessing Officer received notice.

Reassessment notice challenges may be renewed after petition closure, while existing interim protection continues temporarily.

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Benami transaction indicators established beneficial ownership where the recorded purchaser lacked funds and acted on another's directions.

Customs classification disputes on applicable duty rates must be appealed to the Supreme Court, not the High Court.

Sufficient cause for customs appeal delay requires litigant vigilance; vague explanations and exclusive reliance on counsel fail.

Territorial jurisdiction under Article 226 fails where seizure, classification, and provisional-release decisions arise wholly outside the court's territorial limits.

Customs penalty requires proof of knowledge or participation, not mere introduction of a freight forwarder or IEC contact.

Written reassessment acceptance preserves valuation challenges where declared import values lack Rule 12-compliant grounds and supporting evidence.

Customs burden of proof prevents gold confiscation where foreign origin and illicit import remain unestablished

Finality of affirmed appellate directions bars interference with consequential compliance orders lacking independent findings on the merits.

Interim protection in acquisition disputes requires fulfilled conditions, proven performance, and a present need to preserve subject matter.

Separate corporate personality prevents personal liability of non-executive directors for company deposits without an independent legal basis.

Civil jurisdiction over inherited company-held assets survives where statutory bars and benami objections require evidentiary determination.

Proprietary security in pledged shares prevails over unspecified negative liens, personal guarantees, and unrecorded oral undertakings.

Share-purchase relief requires established oppression and mismanagement, statutory satisfaction, and a current scrutinised valuation before a buyout direction.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Limitation in insolvency appeals: certified-copy exclusions cannot extend filing beyond the statutory ceiling for condonation.

Section 7 default proof: authenticated Information Utility records support insolvency admission despite accounting disputes or profitability claims.

Look Out Circulars cannot restrict personal guarantors' foreign travel solely to facilitate civil debt recovery.

Operational debt proof through tax and ledger records can support insolvency admission despite minor invoice address discrepancies.

Fixed-deposit withdrawal rights followed the civil-appeal appellant's designated entitlement, excluding the corporate debtor's suspended director.

Resolution plan approval resists challenge absent statutory non-compliance, protecting creditor committee decisions on bidding, valuation and implementation.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

Exclusive supply and customer incentive arrangements require evidence of actual foreclosure, denied access, or competitive harm before infringing competition law.

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 abuse of dominance requires material showing likely competitive harm; co-location allegations did not justify investigation.

Prolonged pre-trial detention cannot continue where investigation is complete and trial completion remains unforeseeable despite statutory bail restrictions.

Predicate FIR quashing on compromise does not remove PMLA bail rigour while laundering investigation remains incomplete.

Prolonged pre-trial detention may yield to Article 21 protections despite statutory bail restrictions in money-laundering proceedings.

Escrow substitution for provisional attachment permits property sales while preserving proceeds of crime for pending trial.

Proceeds-of-crime property acquired during criminal activity remained attached, supported by reliable Section 50 statements.

Ex parte online defamation injunctions require prima facie unfair reporting, reputational harm, and balance against free speech before takedown and de-indexing.

Joint development service-tax liability requires proven taxability, correct valuation, and statutory evidence for reverse charge and extended limitation.

Export service-tax refunds extend to Swachh Bharat Cess and Krishi Kalyan Cess on eligible input services.

Public road repair services qualify for service-tax exemption when contractual and tax records establish their qualifying public-use purpose.

Passenger-facility token collections lacked consideration because no provider-recipient relationship or quid pro quo existed between parties.

Pure-agent diesel reimbursements and unverified third-party data cannot establish taxable service consideration or sustain a service-tax demand.

Interest on refunded investigation deposits runs from payment until realisation where funds were deposited under protest.

Service-tax valuation disputes follow the specialised statutory appeal route, displacing the general appellate jurisdiction provision.

Strict compliance with concessional excise notification conditions excludes sewage and drainage pumps, while penalty requires supporting evidence.

Education cess on Tea Cess: payment records established discharge through factory-level calculation, accounting, and non-recovery from buyers.

CENVAT credit for overseas commission-agent services is admissible when agents procure export orders through sales-promotion activities.

Interest on unappropriated revenue deposits accrues until refund or pre-deposit conversion, preserving their non-statutory refund character.

Compounded levy demands must follow verified capacity, prescribed rates, and show-cause notice limits; closure-period duty and related penalties fail.

Specific-entry classification treats dupattas as exempt woven fabrics, not fibres, because their fabric character governs scheduled-entry coverage.

Residual tax classification treats bundled mobile chargers and printer consumables as separately taxable unspecified goods.

Separate enterprise classification prevents clubbing of plant and machinery investments, preserving concessional sales tax eligibility for qualifying units.

Deemed dealer status binds railway container contractors, requiring statutory records to substantiate any claimed tax non-liability.

Registered security interests override State sales tax charges, securing encumbrance-free transfer of assets acquired in enforcement auctions.

Continuing sales-tax demand notices remain timely when the original notice was issued within the statutory limitation period.

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

Territorial appellate jurisdiction invalidates orders by an unauthorised authority, requiring de novo merits adjudication before the competent appellate forum.

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

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Temporary injunctions for prima facie defamatory publications can restrain harmful republication while permitting accurate official reporting.

Section 9 Interim Protection Requires Security Where Financial Distress Creates Serious Risk of Insufficient Assets for Arbitration Award Execution.

Time-barred debt cheques can revive liability, preventing limitation alone from defeating cheque dishonour prosecution under negotiable instruments law.

Contractual refunds under Article 226 remain available where public authority defences lack documentary support and deposits lack lawful adjustment.

Written complaint requirement bars cognizance of securities-contract offences solely on a police report despite police investigation.

Section 9 interim security protects disputed refund claims when financial distress creates a genuine risk of unenforceable awards.