Review jurisdiction requires recognised grounds; alleged misinterpretation and omitted prayers did not justify reopening the judgment.

Parallel GST proceedings and arrest under CGST Act upheld where same-subject matter bar and arrest safeguards were satisfied.

Alternative statutory remedy bars writ jurisdiction where GST appellate tribunal can test Rule 89(5) circulars and notifications.

Statutory appeal remedy under GST must be pursued before the Tribunal, subject to notification and section 112 conditions.

GST refund limitation exclusion under notified relaxation bars rejection of a claim as time-barred.

IGST export refund must be processed under the GST refund mechanism when Rule 96 withholding conditions are not met

Live nexus required for reopening assessment; seized register entry without link to assessee cannot justify Section 148 action.

Reopening beyond four years fails without fresh tangible material and cannot rest on a mere change of opinion.

Year-wise assessment material must match the relevant assessment year; reliance on another year's figures led to remand.

Liberal condonation for co-operative society return delay under Section 119(2)(b) supports Section 80P relief and Circular 13/2023.

Charitable status of statutory development authority upheld where incidental commercial receipts did not defeat its public utility object.

Reassessment jurisdiction challenge fails after retrospective amendment; writ petitions dismissed, with limited time to seek further relief.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Benami share transfer found where nominal payment, deferred consideration, and continued transferor control showed effective ownership remained unchanged.

Prior PMLA attachment did not invalidate benami attachment where the statute allowed an alternate provisional attachment route.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

Anti-dumping writ review is limited where statutory appeal exists and no exceptional ground for interference is shown.

Fraudulent DEPB scrips and transferee liability referred to Larger Bench to settle duty, penalty and limitation issues

Custodianship revocation requires more than supervisory lapses; proportionality and proof of connivance determine the regulatory consequence.

Customs penalty reduction and deletion upheld where liability turned on factual role, capacity, and participation in imports and exports.

Royalty outside import value where no sale-condition nexus exists; extended-period demand also fails for lack of suppression.

Rectification for apparent record errors permits correction of duty computation, but not reopening of merits or disputed contentions.

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

Company law remedies in oppression cases are not barred by lack of consent where transactions are pleaded fraudulent or void.

Fraudulent preference in company property transfer led to void mutation entries and restoration of land records.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

Locus standi and bona fide purchaser protection secured release of plots; review could not reopen final winding-up directions.

Quashing threshold and territorial jurisdiction objections failed where FIR disclosed prima facie cognizable offences.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Continuing personal guarantee remains enforceable where no lawful revocation or novation is shown, despite resignation and facility renewal.

Advance-payment supply disputes do not defeat insolvency where debt, default, and valid statutory notice are established.

Liquidation under the Insolvency and Bankruptcy Code upheld when no resolution plan emerged and creditors approved liquidation.

Inherent powers allow expungement of adverse remarks where CIRP irregularities stem from a statutory misunderstanding, not mala fides.

Resolution Professional disclosure rights: records linked to the corporate debtor must be produced even while ownership disputes continue.

Finality and res judicata barred a belated challenge to liquidation after prolonged non-implementation of the resolution plan.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

FEMA penalty set aside and remanded for fresh adjudication after unconsidered documents and bank communications were found relevant.

Vicarious liability under FEMA requires strict proof of control and involvement before fastening penalty for export proceeds default.

FEMA contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Unlawful assault claims during PMLA examination failed for lack of contemporaneous evidence and immediate complaint.

Provisional attachment under PMLA: High Court follows earlier precedent and declines interference with tribunal relief

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Special Court jurisdiction under PMLA extends to the scheduled offence after committal under Section 44(1)(c).

Value of proceeds of crime can extend to earlier-acquired property; section 50 statements remain usable despite retraction.

PMLA search and seizure upheld where lawful source of seized cash was not credibly proved and reasons were duly recorded.

Royalty for technical know-how and documentation was not taxable as intellectual property right service under Indian service tax law.

Imported aluminium panels cannot claim Cenvat credit as moulds when their classification depends on condition at import

Service tax demand cannot rest on Form 26AS alone; limitation also fails where order-in-original was not supplied.

Construction contract exemption and limitation fail where tender chronology supports pre-cutoff entry and no suppression to invoke extended period.

Valuation of coaching services excludes separately sold study material and fee waivers treated as discounts.

Statutory limitation and writ jurisdiction cannot revive a time-barred appeal when inordinate delay is not convincingly explained.

Cenvat credit denial fails where shortages are explained by processing losses and diversion is not proved.

Job-work processing as manufacture defeats exempted service treatment and Rule 6 reversal under Cenvat credit law.

Prospective operation of Section 11D bars recovery of pre-insertion collections under the Central Excise Act.

Penalty under Rule 26 fails without corroboration and clear invocation of the exact clause or sub-rule.

Royalty in transaction value and limitation relief granted where suppression was not proved in an interpretational excise dispute

Refund of excess excise duty depends on documentary proof rebutting unjust enrichment and showing the burden was not passed on.

Statutory first charge prevails over SARFAESI priority, preserving State tax recovery rights despite later CERSAI registration.

Strict construction of exemption notification leaves Soya Flour outside tax relief and sustains sales tax levy

Stock suppression findings and commodity-specific evidence justified different tax treatment, with revisional interference declined.

Bullion classification: embossed gold coins are manufactured gold articles, not unwrought bullion, for tax purposes.

Best judgment assessments set aside for doubtful notice service and remitted for fresh tax determination after hearing

Alternative statutory remedy bars writ challenge to VAT orders where effective appeals remain available and policy issues can be raised there.

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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Rebuttable presumption in cheque dishonour cases defeated where debt is unproved and defence raises a probable explanation.

Presumption of consideration under negotiable instrument law upheld where signatures were admitted and loan transaction was proved.

Dishonoured cheque liability fails where the company was already dissolved and director responsibility was not specifically pleaded.

Right to travel abroad under Article 21 may yield to pending trial, speedy justice, and passport restrictions in criminal cases.

Foreign award enforcement turns on accrual of the right to apply, narrow public policy review, and surviving joint liability.

Pre-trial quashing of a cheque dishonour complaint requires unimpeachable material; disputed settlement terms did not end proceedings.