Principal Bench jurisdiction: erroneous Form APL-05 entry does not prevent seamless online transfer to the appropriate State Bench.

E-way bill non-compliance may support GST detention and penalty, subject to rebuttal through owner or transporter evidence.

Alternative statutory remedies for GST registration cancellation required revocation and appeal before writ relief was pursued.

Show-cause notice specificity bars imposing a separate GST penalty on a noticee without prior proposal.

GST valuation basis cannot change at adjudication without notice and opportunity to contest the substituted rule.

GST registration cancellation requires verified statutory grounds; nil GSTR-3B turnover alone cannot establish business discontinuance or justify cancellation.

Cash sale consideration accepted under bona fide belief did not justify penalty where disclosure and co-owner parity supported relief.

Interest on tax refunds after scheme settlement remains governed by final, unchallenged appellate directions, with no interference granted.

Faceless assessment due process requires consideration of authenticated replies and an effective hearing before reassessment from the show-cause stage.

Section 80-IE eligibility survives ownership changes during construction without splitting, reconstruction, or excessive use of old machinery.

Salary TDS credit survives employer non-deposit, preventing unlawful demands and refund recovery from the employee.

Refund adjustment under Section 245 permits retention only for the proposed demand; the remaining refund requires immediate release.

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.

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.

Provisional release of imported goods requires proportionate security, with declared-value duty payment and a personal bond protecting Revenue interests.

Prospective customs amendments cannot bar provisional release consideration for imports covered by pre-commencement bills of lading.

Customs classification requires evidence of actual imported goods, defeating unsupported reclassification and related penalty claims.

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.

Contractual forfeiture in e-auctions requires fresh examination of loss, deposit terms, and the permissible forfeiture amount.

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.

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.

Inherent powers cannot reopen final insolvency rulings to replace judicial interest with disproportionate contractual default interest.

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.

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.

Subsisting scheduled offence requirement prevents PMLA action from continuing after predicate proceedings close without lawful revival.

Anticipatory bail in money-laundering probes may be denied where prima facie involvement, non-cooperation, and custodial interrogation needs persist.

Redemption fine under excise rules must be excluded when calculating payable amounts under the legacy dispute resolution scheme.

Construction of independent homes escapes complex service tax where statutory common-area and common-facility requirements remain unproved.

Business Support Service charges for export certifications remain taxable when retained by autonomous bodies rather than paid as statutory levies.

Statutory development authorities remain taxable on commercial land leasing and sports-complex membership receipts collected as consideration.

Transfer of right to use requires exclusive legal control; dialysis equipment leasing remained a taxable declared service.

Joint operating agreement cost sharing is not taxable service without independent consideration or a provider-recipient relationship.

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.

Clandestine removal and related-person valuation require corroborated evidence, mutuality of interest, and proof of commercial interdependence.

Captive use of fermentation CO2 does not create excise liability without manufacture and marketability requirements.

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

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.

Personal insolvency moratorium does not halt cheque dishonour prosecution of directors for corporate debt under statutory vicarious liability.