Pre-trial bail in fraudulent input tax credit prosecution follows where documentary evidence and Article 21 safeguards negate continued custody.

Natural justice in ex parte GST adjudication requires a fresh hearing when health grounds prevented a response.

Separate tax-period assessments and signed orders are essential; composite unsigned assessments require fresh adjudication with individual hearing opportunities.

E-way bill compliance for returning owned machinery remains mandatory unless a supported exemption applies; delivery challans alone do not suffice.

Mandatory E-Way Bill compliance: post-interception generation cannot cure substantive lapse indicating intent to evade tax and penalties.

GST treatment of handicraft processing, resin ornaments and deity supplies depends on recipient registration, product character and tariff classification.

Writ jurisdiction and pending statutory appeal bar parallel challenge to reassessment proceedings when the order remains unchallenged.

Beneficial treaty withholding rates prevail over PAN-based higher deduction requirements for non-resident payments under applicable tax treaties.

Housing Development as Public Utility Preserves Charitable Tax Exemptions Despite Charges for Statutory Functions Undertaken

Penalty for inaccurate particulars cannot survive once the sole underlying bad-debt disallowance is deleted and confirmed.

Time-bound disposal of reassessment appeals requires consideration of sanction validity and mandatory document identification number objections.

Revisional jurisdiction fails where assessment correctly allows member-advance interest deduction and no revenue prejudice or assessment error exists.

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 property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Delay in pronouncing reserved judgments led to release of an indirect-tax writ petition, with interim status quo continued.

Customs broker licence revocation requires proven substantive misconduct; procedural breaches and exporters' RoSL claims do not justify it.

Customs Valuation Evidence Supports Rejection of Declared Value Where Statements and Original Laptop Records Establish Undervaluation

Approved customs custodians bear duty liability for pilfered imports only during the period covered by valid approval.

National Litigation Policy exceptions must be raised before the High Court and cannot be introduced only in a Special Leave Petition.

Customs-clearance facilitation alone cannot create duty or penalty liability without proof of ownership, authority, or knowing misdeclaration.

Compliance with restoration directions cannot await a proposed review petition; company status must be restored pending any review order.

Ministerial authorisation to present government-approved proceedings does not delegate statutory discretion, preserving attachment and disgorgement claims.

Resolution plan finality bars company-law rectification claims seeking revival of extinguished pre-CIRP shareholding and membership rights.

Transfer of winding-up proceedings permits rehabilitation where liquidation has not reached an irreversible stage through insolvency resolution.

Interim asset-preservation status quo continues until valuation and determination of the proposed shareholder buyout are completed.

Condonation of filing delay enabled restoration of a company appeal for merits-based decision by the High Court.

Pre-litigation mediation exemption applies where commercial suits genuinely require urgent disclosure and asset-protection interim relief for affected investors.

SEBI ODR arbitration requires participation after failed conciliation while preserving jurisdictional and maintainability objections for arbitral determination.

SCORES complaint appeals cannot secure civil monetary relief before the Tribunal; alternative legal remedies remain available to aggrieved parties.

RTI disclosure limits: public authorities need not obtain private-body information unavailable in their records solely to answer requests.

Securities-market debarment relief permits approved preferential warrants and ordinary mutual-fund transactions while preserving the underlying debarment.

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

Corporate guarantee acknowledgments can renew limitation for insolvency applications when contractually binding the guarantor, sustaining timely insolvency admission.

Disciplinary show cause notices require disclosed investigation material and fair consideration of insolvency professionals' defences.

Resolution plan review under the IBC remains confined to statutory compliance, proven prejudice, material irregularity, and CoC commercial wisdom.

Mortgage Priority in Liquidation: Earlier subsisting charges prevail, while untimely realisation elections bring security into the liquidation estate.

Malicious CIRP applications cannot shield assets from creditor recovery, while penalties for fraudulent conduct must remain proportionate.

Statutory default threshold bars corporate insolvency admission where pre-admission repayments reduce outstanding financial debt below the prescribed limit.

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.

Attached proceeds-of-crime property cannot be substituted with a bank guarantee, preserving assets for confiscation or restitution.

Provisional attachment requires a subsisting Scheduled Offence; later FIRs cannot retrospectively validate an unsupported attachment.

Prolonged undertrial detention under money-laundering law must yield to personal liberty where trial delay lacks accused fault.

Property-specific money-laundering findings are required before continued freezing; investigative necessity alone cannot justify retaining assets.

Disproportionate assets can constitute proceeds of crime, supporting attachment when projected as untainted property under money-laundering law.

PMLA bail proceedings permit fresh merits consideration after timely surrender despite dismissal of challenge to High Court order.

Reverse-charge service tax requires proof of service receipt; bank remittance deductions and regulatory documentation may fall outside taxable categories.

Extended limitation for service-tax demands requires proven intent to evade; third-party tax data alone cannot sustain delayed recovery.

Appeal limitation runs from the assessee's actual receipt of the adjudicating order, not delivery to an intermediary post office.

Railway project exemption excludes subcontracted transportation and boulder levelling services that are not original construction works.

Service-tax classification errors with tax and interest paid before notice did not justify penalties or extended limitation.

Export of service classification for marketing and promotional services remained supported by the applicable rules and Board circular.

Refund of excess excise duty remains available where stenter galleries were wrongly included in annual production capacity.

Suo motu annual refund credit remains sustainable where timely claims await verification, while delayed recovery is time-barred.

Restoration after prolonged unexplained delay fails where statutory pre-deposit defects remain unrectified and no basis for interference arises.

Rule 25 penalty requires duty evasion conditions and does not follow from incorrect buyer invoice particulars.

Outward freight valuation confines excise duty to proven FOR sales and defeats extended limitation amid interpretative uncertainty.

Cenvat credit documentation defects do not defeat verified genuine credit, and audit-based reversals may support independent refund claims.

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

Compound rubber as a finished product remains eligible for sales-tax exemption despite exclusion of chemical treatment of raw rubber.

Return of deposited interest required after review dismissal, with the State directed to refund the amount within eight weeks.

Fresh assessment appeals require separate Legal Benefit Fund court fees after remand, without adjustment of earlier appeal fees.

Post-inspection revised returns may mitigate additions but cannot negate materially established purchase, sales, and turnover suppression.

Statutory interest on delayed refunds remains payable after principal refund release and must be quantified and released.

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

Vicarious liability for cheque dishonour requires specific allegations of a director's business control and responsibility at the relevant time.

Cheque presumptions support friendly-loan recovery where execution is admitted and rebuttal evidence, notice, jurisdiction and interest challenges fail.

Service-rule amendment power includes rescission, while non-tabling without prescribed consequences does not invalidate an otherwise valid promotion-rule change.

Transparent technical evaluation requires disclosed benchmarks and recorded reasons; unexplained scoring invalidates procurement awards and requires fresh tendering.

Cheating and conspiracy require proven dishonest inducement and prior agreement; suspicion or association alone cannot sustain criminal liability.

SARFAESI remedy before the Tribunal prevails, while disputed settlement terms cannot be enforced through writ jurisdiction.