Recovery under Form GST DRC-13 stayed pending decision on statutory application and withdrawal request after second appeal

Provisional attachment expiry prevents renewal or revival after statutory lapse, leaving the Revenue challenge without surviving subject matter.

Conditional deposit for de novo GST adjudication requires payment of disputed tax share before remand and reply consideration.

Ex parte GST assessments may receive fresh adjudication despite valid notices, subject to tax deposit, timely reply, and supporting evidence.

Deemed appellate stay does not automatically unblock electronic credit, requiring independent reconsideration of the provisional blocking order.

GST penalty waiver requires timely tax and interest payment; pandemic-related remittance delays do not create independent relief.

Unexplained Income and New-Source Enhancements Fail When Income Timing and Recorded Transactions Are Properly Explained

Reassessment Based on Existing Scrutiny Records Is Invalid When It Merely Reconsiders Previously Examined Claims

Limitation computation requires stay exclusions before TOLA eligibility, rendering delayed search assessments and connected penalties time-barred.

Reassessment based on misread TDS records fails where original scrutiny considered the material without fresh tangible evidence of escaped income.

Reassessment time limits barred continuation of proceedings for an earlier assessment year under the substituted reassessment regime.

Fixed distributor rebates without repair obligations do not trigger withholding, while employee contribution deductions require timely-payment verification.

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.

Provisional release of detained imports may proceed with duty payment, partial bank guarantee and bond safeguarding differential duty.

Mandatory limitation for customs broker revocation begins when complete show-cause materials constitute the offence report.

Medically supervised body-packer recoveries may sustain prosecution despite search defects, while prolonged unadvanced detention can justify conditional bail.

Food-safety sampling procedure governs imported edible goods, while provisional release requires recorded confiscation grounds rather than mere suspicion.

Provisional release security requires declared-duty payment and a personal bond, making additional bank guarantees unjustified.

Customs appeal limitation: Article 226 restored a time-barred classification appeal where counsel's medical condition caused exceptional delay.

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.

PMLA bail conditions yield conditional liberty where prolonged undertrial custody and delayed trial breach speedy-trial safeguards.

Bail-grant challenges require demonstrated perversity or material omission; connected PMLA bail findings remain relevant but non-determinative.

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.

Tax-dues quantification through a bank lien notice can establish eligibility for relief under the Scheme.

Refundable pre-deposits cannot be appropriated toward penalties already set aside; interest follows the former statutory three-month refund rule.

SEZ authorised rent-a-cab services remain service-tax exempt despite pick-up and drop transportation occurring outside the zone.

Principal-to-principal cargo-slot trading excludes resale margins from Business Auxiliary Service where no service is rendered to another.

Judicial discipline requires smaller Benches to follow larger-Bench precedent and bars advisory references reopening settled appellate views.

Duplicate service-tax payments qualify for refund where tax incidence was neither credited nor passed on, with statutory interest.

Regular bail in excise-evasion allegations follows doubtful machinery-based computation, no antecedents, and seizure eliminating unsupported repetition concerns.

Rule 26 penalty requires proven knowing dealings in confiscation-liable excisable goods, not merely material supply or loan assistance.

Cenvat credit on outward transportation remains available when the supplier bears freight for delivery to buyer premises.

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.

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.

Composite appeals challenging consolidated decrees remain maintainable when both decrees, court fees, and common judgment requirements are satisfied.

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.