Alternative statutory remedy and unexplained delay barred writ challenge to an ex parte GST assessment.

Interim protection against tax recovery applies where recovered or deposited amounts exceed the statutory pre-deposit pending appeal.

Input tax credit allegations without purchaser-supplier collusion did not justify custodial interrogation, supporting anticipatory bail subject to cooperation conditions.

Jurisdictional challenge to penalty proceedings must ordinarily proceed through the statutory appeal where the taxpayer participated on merits.

Writ jurisdiction can restore delayed GST cancellation appeals where statutory limitation would deny an effective remedy.

Common multi-year Section 74 notices remain valid, while challenges to tax orders must proceed through statutory appellate review.

Non-resident payment characterisation as royalty leaves Revenue review option contingent on success in related Supreme Court proceedings.

Section 10B undertaking losses remain eligible for set-off against other taxable undertaking profits and statutory carry-forward.

Business expenditure on infrastructure projects remains deductible despite absence of project-specific booked income where business purpose is established.

Revenue expenditure for electricity-line augmentation remains deductible where no ownership or enduring capital advantage is acquired.

Reassessment beyond four years fails when recorded grounds yield no addition and unrelated income alone is assessed.

Business-loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for later set-off.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

Benami share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami property attachment requires verified funding, control, and transaction evidence; incomplete investigation led to remand for reinvestigation.

Customs inquiry statements supported currency confiscation, smuggling penalties, and the statutory burden to disprove illicit importation.

Provisional release of seized goods requires expeditious statutory determination, with invoice and valuation disputes decided through reasoned adjudication.

Seized currency as investigation evidence remains retainable, with statutory return rules inapplicable pending connected economic-offence inquiries.

Unjust enrichment does not bar customs duty refund when sales records prove the importer absorbed the duty burden.

Customs seizure limitation runs from detention, making post-expiry extensions invalid and requiring return of imported goods.

Customs detention without lawful seizure cannot justify indefinite retention; imported goods may be released on proportionate revenue-protection conditions.

Conditional creditor consent requires scrutiny before revival scheme approval, ensuring informed assent, fairness, and valid statutory majority support.

Invoice recovery limitation remains unaffected by winding-up proceedings, while valid partnership registration preserves capacity to sue.

Functus officio bars intervention and recall in concluded writ proceedings without a demonstrated subsisting affected right.

Pre-emptive share-transfer rights void outsider transfers that bypass Board-led member offers and prescribed valuation procedures under company articles.

Locus standi in winding-up proceedings bars a former director's individual appeal after the issue attained finality.

Review jurisdiction requires an apparent error or valid reconsideration ground; absence of either results in dismissal of review petition.

Associate-company and related-party definitions prevail over accounting indicators, defeating fraud, consolidation and disclosure allegations without proof of control.

Material event disclosure requires conspicuous reporting of terminated acquisition agreements; a footnote in financial results is insufficient.

Insider trading prohibition applies to securities sales while possessing unpublished price sensitive information unless a recognised exonerating circumstance is proved.

Mitigating factors can reduce statutory minimum penalties where no overriding clause applies, while ineffective notice invalidates enforcement orders.

Void securities cannot be transferred after acceptance of a regulatory invalidation order, and inconsistent conduct is precluded.

Front-running prosecutions must follow the specialised securities-law complaint procedure and cannot bypass it through a general criminal FIR.

Insolvency professional services by advocates fall under forward charge, while reverse charge remains confined to legal services.

Continuing personal guarantees cover assented facility renewals and contractual interest beyond the stated principal limit in insolvency proceedings.

Final insolvency orders bar collateral challenges to consequential bankruptcy proceedings against a personal guarantor after valid service.

Limitation for operational debt runs from each default, barring delayed Section 9 insolvency applications despite a subsisting contract.

Belated creditor claims in insolvency raise questions over challenges to approved resolution plans and finality of the resolution process.

Resolution-plan distributions may follow admitted claim ratios, limiting dissenting secured creditors to their statutory minimum entitlement.

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

Proof of actual software receipt is required for foreign-exchange remittances; authorised company officers remain liable without due diligence.

Foreign-exchange compliance breaches in share transfers and escrow security arrangements sustained, while chairman's residential-status charge failed.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

Current account treatment for definite tournament services removes most foreign-exchange contraventions, but excess remittance and delayed repatriation remain liable.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

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.

Provisional attachment for alleged money laundering remains undisturbed as Supreme Court declines interference with the High Court order.

Money-laundering bail requires satisfaction of statutory twin conditions; serious allegations and misuse-of-liberty risks justified denial.

Proceeds-of-crime tracing upheld attachment of layered assets held through spouses, nominees, and nominal property transfers.

Interim order balance protected all parties, so no interference occurred while writ petition merits remained pending.

PMLA bail conditions and proceeds-of-crime issues await substantive consideration after notice and permitted dasti service.

Frozen proceeds-of-crime funds cannot be used to pay another company's salary and statutory liabilities under an interim arrangement.

Commercial advertising space and municipal property rentals remain taxable, but extended recovery requires proven deliberate tax suppression.

Composite construction contracts cannot be taxed as pure construction services without proper works-contract classification and notice.

Statutory limit on adjournments supports dismissal for non-prosecution after repeated unexplained absence and postponement requests.

Sabka Vishwas scheme benefit survives a one-day payment-record discrepancy, requiring manual examination for discharge certificate issuance.

Interest on mistaken deposits accrues until refund payment when the amount is not tax and no statutory rate applies.

Sanitation conservancy exemption protects cleaning manpower services to Governmental Authorities, while bona fide compliance defeats extended service-tax limitation.

CENVAT credit reversed under protest becomes refundable when the underlying demand is conclusively annulled as time-barred.

Clandestine removal and undervaluation demands require independent corroborative evidence; disclosed facts cannot support extended limitation for suppression.

Clandestine clearance and undervaluation require independent corroborative evidence; return mismatches and accounting variances alone cannot sustain duty demands.

Extended limitation requires wilful intent to evade duty; departmental knowledge of valuation facts bars time-barred excise recovery.

Cenvat credit for factory-made capital goods survives where end-use is proven and statutory disclosure defeats extended limitation.

Discharge certificate processing under the Sabka Vishwas Scheme requires manual verification where payment recorded in SVLDRS-3 is undisputed.

VAT and sales tax litigation reached the Supreme Court without disclosed underlying statutory or factual issues.

Rectification jurisdiction cannot recall a final revision order to secure merits rehearing on allegedly undecided issues.

Petroleum-product classification includes Hydraulic Oil as a taxable consumable, while reassessment conditions for escaped turnover remain satisfied.

Gross turnover taxability of drought relief remained undisturbed where relief was invoiced and charged to the purchaser.

Inter-State vehicle movements linked to dealer orders and advance payments constitute taxable sales, not exempt branch stock transfers.

VAT penalty for missing transit form fails where exempt imported goods create no VAT liability.

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

SARFAESI alternative remedy requirement bars direct writ challenges to bank-recovery measures where specialised statutory recourse remains available.

Arbitration agreement channels termination and security-deposit disputes to commercial remedies, while admitted amounts may be released without prejudice.

Retrospective ratification validates resignation acceptance, while withdrawal remains subject to the appointing authority's reasoned statutory discretion.

Vicarious liability in cheque dishonour requires specific allegations of responsibility; former directors who resigned before cheque issuance cannot be prosecuted.

Pre-institution mediation and attachment before judgment require distinct conditions; failed mediation permits consideration of protective asset attachment.

Alternative statutory remedy under SARFAESI bars writ intervention unless extraordinary circumstances justify bypassing the Debt Recovery Tribunal.