Interest computation and Electronic Cash Ledger representations require reasoned determination before garnishee-based coercive tax recovery proceeds.

GST search safeguards require specific authorisation and voluntary payment protections; procedurally defective search remained uninvalidated in these proceedings.

Validity of inspection authorisation determines document retention; withdrawn authority requires immediate return of materials obtained during inspection.

Statutory GST appellate remedy bars writ challenge absent proven prejudice or exceptional circumstances requiring constitutional court intervention.

Statutory rectification mechanism remains available to correct an assessment order before the Proper Officer after writ disposal.

GST registration restoration for genuine address discrepancies permits resumed lawful operations subject to payment of applicable charges and penalties.

Reasonable apprehension of bias invalidates candidature rejection where a conflicted officer participates in the selection process.

Valuation after book rejection requires State PWD rates over CPWD rates; the High Court view remained undisturbed.

Provision for discount deductibility remains legally open after the special leave petition was not entertained.

Capital-gains character of flat sales prevailed where investment intent and absence of regular real-estate trading were established.

Project-specific government grants remain non-taxable, related interest is deductible, and inactive assets within a used block retain depreciation.

Post-demerger financial statements require fresh assessment consideration, with revision proceedings set aside for independent adjudication.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Apprehended alienation is essential for provisional attachment when seized assets remain beyond the alleged holder's control.

Benami share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami property attachment requires verified funding, control, and transaction evidence; incomplete investigation led to remand for reinvestigation.

Benami transaction threshold requires plaint averments and annexures to plainly disclose a statutory benami arrangement before rejection.

Benami routing through RTGS credits sustained attachment where alleged gold sales lacked independent evidence and cross-examination caused no prejudice.

Advance ruling invalidation: interim stay refused because it would revive a ruling voided following findings of material misrepresentation.

Provisional release representations require notice, hearing and a reasoned customs decision while seizure merits remain open.

Statutory customs adjudication takes priority as gold seizure challenges await a reasoned decision after fair hearing.

Transaction value protection invalidates uniform loading, unsupported undervaluation demands, extended limitation, and retention of seized funds.

Contemporaneous representative testing prevails where an unexplained delayed re-test cannot reliably displace export quality evidence.

Customs transaction value requires importer-specific proof of undervaluation; unsupported residual-method enhancement and consequential liabilities cannot stand.

Unpaid security-service claims may be submitted for consideration through the ongoing corporate insolvency resolution process.

Director standing and civil court jurisdiction shape interim relief in corporate governance and oppression disputes.

Article 227 supervision cannot pre-empt NCLT rulings on execution jurisdiction, maintainability, or executability while Supreme Court appeals remain pending.

Professional certification alone does not establish criminal liability without evidence of knowing falsity, connivance, and timely prosecution.

Corporate fraud and share-transfer disputes require company-law remedies where factual investigation and no distinct public law element arise.

Unadjudicated pleadings do not determine statutory status, while mandamus requires prior demand and demonstrated refusal of mandatory duty.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Alternative remedies for broker-share disputes precluded writ jurisdiction where arbitration and exchange grievance mechanisms remained uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences granted pending appeals where statutory penalties, repeat prosecution, fines, and directorship remained arguable.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Insolvency jurisdiction covers directions requiring suspended directors to assist in identifying and recovering leased corporate debtor assets.

Insolvency professional replacement remains CoC-controlled, with tribunal intervention limited to exceptional circumstances not established on these facts.

CIRP moratorium asset restoration can proceed independently of fraudulent trading findings, preserving the corporate debtor's insolvency estate.

Extinguished arbitral award claims cannot be revived after resolution plan approval, while court-held security remains the corporate debtor's asset.

Interim moratorium exclusion permits asset disclosure and preservation measures against personal guarantors pending arbitration under amended insolvency regime.

Pre-existing dispute and full settlement barred continuation of operational creditor insolvency proceedings after all creditor claims were discharged.

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.

Mandatory opportunity notice and speedy trial protections can invalidate delayed foreign-exchange prosecutions despite available criminal revision.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Provisional attachment powers require reason to believe property represents proceeds of crime; special leave petitions were dismissed.

Article 226 judicial review permits challenge to an ECIR and consequential money-laundering action despite its internal administrative character.

Closure report jurisdiction rests with the filing court, while concluded proceedings do not by themselves bar investigation or trial.

Writ review of money-laundering attachment remains exceptional; predicate-offence and proceeds quantification disputes belong in statutory proceedings.

PMLA regular bail requirements remained unmet as the scheduled offence subsisted; petition dismissed with liberty to renew before trial court.

Regular bail in money-laundering proceedings declined amid allegations of tender-related misuse and diversion of public funds.

Indivisible turnkey ATM contracts could not be split to tax integral installation and commissioning under the earlier service tax framework.

Residential complex service tax was inapplicable before July 2010, while disclosed compliance defeated extended limitation and related demands.

Taxable service identification is essential: return discrepancies and unbilled revenue alone cannot sustain a service-tax demand.

Taxability of mining rights depends on lease assignment date, excluding later service tax on post-levy royalty payments.

Government construction exemptions require proven non-commercial use, an eligible government recipient, and strict compliance with contract-date conditions.

Works contract valuation requires isolating the taxable service element and reasoned findings on reverse-charge eligibility before assessment.

Non-interference with CESTAT orders results in dismissal of central excise civil appeals by the Supreme Court.

Manufacture requires a distinct new product; latex dilution, preservation and repacking did not trigger fresh excise duty.

Input service credit covers fly ash extraction, handling and inward transport when these services support cement manufacture.

Manufacture requires a new marketable article; customer-specific grouping and plugging of imported photocopier modules does not qualify.

Purchaser liability for coal cess and confiscation penalties depends on producer status and proven knowledge of confiscation risk.

Cenvat credit on proforma invoices remains available when prescribed particulars and tax payment are established; extended limitation fails without suppression.

Form-38 correction-marker irregularity cannot sustain penalty absent evidence of tax evasion or attempted evasion for non-resale machinery imports.

Arbitration clause bars Article 226 route for contractual differential tax recovery, requiring the payment dispute to proceed before arbitrator.

Transfer of right to use identifiable payment terminals attracts VAT despite supplier ownership, maintenance duties and operational controls.

VAT composition liability follows registered property sales, preventing tax on construction-stage advances contrary to binding advance rulings.

Incomplete Form 38 entries alone cannot justify a transit-goods penalty without additional material supporting an adverse inference.

Revisional powers cannot reopen final assessments on changed opinion; non-imported certified sowing seeds remain purchase-tax exempt.

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

Article 32 quashing requires exceptional circumstances, while distinct cyber-fraud transactions may remain subject to separate FIR investigations.

Authorised representation in cheque dishonour complaints remains valid despite technical cause-title sequencing of the society and its Secretary.

Corporate cheque dishonour liability requires arraigning the company; later addition cannot cure a defective complaint against its signatory.

Same-transaction test permits one FIR for conspiracy-linked cheating, while joint trial depends on factual nexus between alleged acts.

Cheque execution presumptions require cogent rebuttal, while revisional review cannot replace concurrent factual findings through fresh evidence assessment.

Cheque dishonour liability excludes non-signatory family members of sole proprietorships without a legally recognised basis for vicarious liability.