Amended GST appeal pre-deposit requirement receives interim exemption pending determination of its application to earlier show-cause notices.

Input tax credit based budgetary support recovery requires reconciled records and reasoned review of taxpayer explanations before adjustment.

Show-cause notice limits GST refund proceedings; new appellate grounds require fresh adjudication with a fair hearing.

Budgetary-support benefit curtailment claims proceed through formal representations rather than independent review of the notification.

GST appellate pre-deposit follows the show-cause notice date, preserving the earlier regime for pre-substitution proceedings.

GST registration cancellation for return default requires a further hearing where illness prevents response to the show-cause notice.

Section 153D approval non-application challenge failed as interference was declined and the special leave petition dismissed.

Meaningful hearing for tax immunity is mandatory before rejection after the statutory appeal period expires.

Recall of writ petition permits fresh challenge to Section 147A while preserving interim protection temporarily.

Interest on refunded TDS payments remains payable when the underlying default order was quashed before Section 244A(1B) commenced.

Transfer-pricing turnover filters support exclusion of high-turnover, functionally dissimilar software comparables where commercial attributes materially affect profitability.

Incriminating material requirement bars Section 153A additions in completed assessments, while factually flawed reopening and consequential penalty fail.

Benami property claims cannot enforce ownership or possession through post-commencement suits, even where the underlying sale predates the prohibition.

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

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

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.

Error apparent requirement not met, leaving the challenged customs order unchanged after review dismissal in full.

MEIS reward declaration errors require EDI correction and DGFT transmission so curable procedural lapses do not defeat export benefits.

Tariff reclassification requires article-specific evidence; without it, declared classification, exemption benefit, confiscation, penalty and interest consequences fail.

Customs classification of unusable railway materials as ferrous scrap requires rule-based valuation and limits consequential demands.

Recovery of short-paid customs duty proceeds without reassessment; anti-dumping duty enters the IGST base, while penalties follow import-date limits.

Minimum Import Price Rules Cannot Displace Declared Value for Goods Bonded Solely for Re-export or Trigger Confiscation

Restoration costs must reflect actual regulatory expense, so an unsupported penalty for prolonged filing defaults was reduced.

Exhaustion of alternative remedies makes direct challenges to interim status quo orders premature before winding-up adjudication.

Existing prosecution sanction defects require trial-stage examination, while prior Companies Act investigations survive repeal and limitation needs evidence.

Quasi-partnership shareholder exclusion can justify supervised Swiss Challenge bidding to secure a fair share-purchase exit after confidence irretrievably fails.

Territorial jurisdiction arises when a company's registered office forms the investigative fulcrum, permitting a writ challenge.

Binding Judicial Directions Remain Enforceable Despite Pending Review, Requiring Immediate Implementation of Vacant Possession Orders.

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

Main objects clause limits virtual digital asset investments, rendering pre-amendment preferential issue deployment ultra vires and void.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

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

Interim appellate orders in insolvency proceedings: challenge was not entertained, leaving disciplinary suspension issues pending expeditious appellate disposal.

Wilful-defaulter proceedings may continue despite pending arbitration, and show-cause challenges remain premature before committee review.

Limitation for IBC appeals: inordinate delay resulted in dismissal despite COVID-19 extension and condonable-delay considerations.

Resolution-plan finality extinguishes excluded pre-transfer tax claims, barring refund adjustments and later reassessment for the covered period.

Insolvency Professional Registration Suspension Applies Across Assignments, Leaving the Disciplinary Order Effective Pending Merits Appeal

Personal-guarantee liability remains uncapped by mortgaged-property value, while repayment plans require the statutory creditor voting majority.

Director liability for unrealised export proceeds survives company liquidation when reasonable recovery steps remain unproven.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

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

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

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

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.

Sick or infirm medical bail exception requires cumulative assessment of functional impairment and custody's capacity for continuous treatment.

Individualised money-laundering attribution determines monetary-threshold bail eligibility, while cancellation requires showing a perverse, fallacious, or investigation-prejudicial exercise of discretion.

PMLA regular bail threshold requires prima facie satisfaction of innocence despite prolonged custody and parity claims.

Prolonged pre-trial detention under PMLA supports regular bail where trial is unlikely to conclude promptly.

Bona fide purchase permits release of attached property when identifiable sale proceeds remain available for substituted attachment.

Humanitarian parole for critically ill spouses may be warranted despite other family caregivers being available.

Service tax on bank charges fails where discounting interest and reimbursed bank expenses are not taxable consideration.

Electricity transmission charges retain excluded status when SLDC and network access are inseparable from coordinated grid operations.

Job-work exemption applies where excise duty is payable on finished goods, without proof of actual duty payment.

Service tax non-remittance: penalties and extended limitation apply where collected tax is deliberately withheld after collection.

Business auxiliary service applies to distributor commissions generated by sponsored sales groups, while self-purchase commissions remain excluded.

Renting-service valuation cannot include pre-amendment shared expenses beyond statutory consideration, while extended limitation requires intentional suppression.

Prospective limitation extension cannot revive time-barred excise demands despite greenhouse classification under the specific tariff entry.

Mandatory type-testing charges form part of excisable transaction value, while penalty relief remains limited in scope.

Refund of redeposited education cess remains available, secured by bank guarantee and subject to pending proceedings.

Insolvency resolution plans abate manufacturer appeals, while excise duty liability follows persons clearing excisable goods and valuation.

Mould-modification service charges lack excise valuation relevance without a transaction-value nexus, limiting extended limitation and penalties.

Integrated dual-fuel burner systems qualify for excise exemption where functional and commercial identity precludes separate component classification.

Transfer of right to use goods requires exclusive legal control; crane hire remained a taxable service, not deemed sale.

Clean-slate resolution plans extinguish excluded pre-resolution MVAT dues, barring recovery and requiring refund of statutory appeal pre-deposits.

Compensatory taxation requires measurable equivalent benefits and scrutiny of entry-tax validity under constitutional non-discrimination standards.

Rubber classification includes synthetic SBR Latex, placing it under the specified VAT entry rather than the residuary category.

Form-F declarations: final determinations for subsequent years preclude revision of an assessment accepting declarations under Central Sales Tax law.

Statutory interest on assessed VAT refunds applies where payment remains unpaid despite a refund determination.

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

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

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

Limitation-barred recovery plaints cannot be rejected where balance confirmations and tax deposits create triable acknowledgment issues

Employment contracts remain outside commercial-court jurisdiction, requiring return of a wrongly filed plaint to the competent civil forum.

Post-conviction settlement cannot reopen a final cheque-dishonour conviction through inherent jurisdiction after merits-based revision has concluded.

Cheque validity after bank merger prevents Section 138 liability when legacy instruments are presented after their prescribed deadline.

Fair vehicle repossession requires prior notice, cure opportunity, peaceful recovery, and transparent sale; forceful seizure can trigger restitution.

GST reimbursement disputes remain arbitrable where they concern contractual allocation rather than sovereign tax liability.