GST pre-deposit shortfalls require notice and a hearing before appellate dismissal, especially where prior investigation deposits remain unconsidered.

Omission of an export refund restriction without a saving clause invalidates pending GST proceedings based on that restriction.

Amended show-cause notices alleging suppression require a reply, hearing, and reasoned determination while jurisdictional objections remain open.

GST registration revocation after return filing requires a fresh application and a reasoned statutory decision by the competent authority.

Tax-inclusive tender terms bar separate GST recovery from performers and prevent reimbursement claims without contractual or statutory entitlement.

Cross-examination in GST adjudication remains fact-specific, with natural justice objections and evidentiary disputes addressable through statutory appeal.

Philanthropic hospital status permits incidental surpluses where income supports medical care and no private benefit or profit distribution exists.

Reassessment jurisdiction fails where prior full disallowance leaves no income escaping assessment, prompting a stay of proceedings.

Software licence royalty treatment: later clarification excludes earlier resident renewal payments from withholding and disallowance, while payable includes paid amounts.

Functional comparability under transfer pricing rules supports excluding outsourced companies from arm's length price benchmarking.

Employee stock option discount qualifies as revenue expenditure when incurred to secure employee services and incentivise profit-making activities.

Salary TDS credit cannot be denied because an employer failed to deposit deducted tax, invalidating resulting demands.

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.

Release of detained jewellery remains available despite a pending departmental revision where no interim stay operates.

Bill-of-lading shipment date governs steel import exemption, while ARN applications follow the separate arrival-based registration window.

Roster allocation for customs summons challenges places related revenue disputes before the designated court despite ancillary human-rights claims.

Job-work manufacture preserves concessional customs exemption where imported components satisfy the substantive end-use condition despite procedural documentation lapses.

Deemed conclusion of customs notice proceedings bars confiscation, redemption fine and penalty after timely statutory settlement payment.

Consignee status alone cannot establish customs penalty liability without admissible evidence of importer status, knowledge, or abetment.

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.

Review jurisdiction excludes unclaimed capital-reduction refunds from Investor Education and Protection Fund transfer rules in this context.

Co-operative bank winding-up requires statutory inspection, reasons and a meaningful hearing; Reserve Bank requisition alone is insufficient.

Fair valuation-based buy-out directions were stayed pending appeal amid disputed valuations and minority shareholder exclusion concerns.

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.

Mandatory resolution-plan compliance cannot be cured by creditor approval; liquidation may follow where default causes remain unaddressed.

Recall for alleged affidavit fraud fails without material deception; indirect liquidation stakeholders cannot join disciplinary proceedings.

Clean slate protection extinguishes excluded water-charge claims after resolution-plan approval, preventing recovery from the corporate debtor.

CIRP restoration discretion requires record-based reasons before liquidation can override a unanimous creditor decision on value maximisation.

Agreement-Based Security Interests Exclude Statutory Tax Charges from Secured-Creditor Priority in Corporate Insolvency Resolution Processes

Interim Stay of Insolvency Professional Suspension Refused Where Disciplinary Findings Showed Prima Facie Regulatory Breaches

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

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

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.

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.

Statutory committal under money-laundering law requires non-arbitrary exercise of authority discretion for connected scheduled-offence proceedings pending separately.

Proceeds-of-crime attachment can reach property held by non-accused persons and equivalent-value assets where lawful sources remain unsubstantiated.

Temporary protection from coercive action enabled statement recording while preserving the investigation and leaving the underlying allegations unresolved.

Proceeds of crime analysis confirmed property attachment where a cumulative money trail linked escrow funds to its acquisition.

Freezing orders under anti-money-laundering law need not state reasons where statutory adjudication and appellate remedies remain available.

Money-laundering attachment for unauthorised Tramadol exports survives where destination concealment and quantified proceeds of crime are established.

Extended limitation requires proven suppression and intent to evade; audit-based detection and delayed payment cannot sustain time-barred demands.

Service-tax exemption for government water and effluent treatment plant works prevents demands on qualifying turnkey construction contracts.

Outdoor Catering Taxability Requires Normal-Period Assessment, Cum-Tax Recalculation, and No Penalties Without Proven Tax Evasion

GTA service-tax exemptions, reverse charge and threshold relief limit taxable transport receipts while penalties are removed.

Bank guarantee encashment for cargo shortfall is penal recovery, not consideration for taxable tolerance of non-performance.

Export of services and CENVAT credit remain available despite domestic certificate use and verified invoice typing errors.

CENVAT credit for common input services remains available, while leased-premises fit-out charges may attract service tax.

Rectification Limits Bar Evidence Reappraisal and Preserve Penalties for Dealing in Confiscable Excise Goods

Extended Limitation in Central Excise Requires Proven Intentional Suppression; Audit Objections Alone Cannot Sustain the Demand.

CENVAT credit use during payment defaults cannot be restricted through a cash-only duty payment requirement.

Refund limitation for stolen goods runs from judicial release, making a timely duty refund claim allowable.

Extended Excise Limitation Requires Proven Wilful Suppression and Intent; Procedural Lapses Alone Cannot Support Recovery or Penalty

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.

Projected-revenue taxation requires commenced construction, while assessments require a meaningful opportunity for objections and personal hearing.

Prior sanction for specified fiscal offences does not shield independent forgery charges involving disputed tax-evasion transactions.

CERSAI-registered security interests take priority over unregistered GST charges, invalidating restraints on NOCs for secured assets.

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

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

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

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.

Third-party possession objections require adjudication before coercive recovery can displace a claimant from auctioned property.

Quashing limits in cheque dishonour disputes require trial where cheque identity and evidentiary effect remain factually contested.