Electronic Credit Ledger blocking under GST is limited to available ITC; negative blocking is impermissible.

Statutory appellate remedy preferred over writ relief, with appeal allowed subject to delay condonation and pre-deposit

Recovery notice cannot stand when GST summary order omits confirmed interest and penalty; rectification must precede coercive action.

Defective show-cause notice and natural justice breach led to GST registration cancellation being set aside and restored.

Territorial jurisdiction and procedural fairness challenges to an adjudication order led to interim protection against coercive action.

Post-death GST proceedings can be initiated against a legal heir, with recovery limited to the inherited estate.

Reassessment notice validity and faceless jurisdiction issues were disposed of in line with earlier Supreme Court orders

Reassessment notice fails where the sole basis is a retracted statement and the reason to believe is no longer sustainable.

Reassessment against a dissolved company is void when notice is issued to a non-existent entity and later participation cannot cure it.

Reassessment barred by change of opinion where audit objections relied only on material already examined in scrutiny assessment.

Valid intra-city transfer of assessment records under the Income-tax Act confirmed; prior notice not required and jurisdiction upheld.

One-acre housing project for section 80-IB(10) deduction cannot be met by clubbing private bungalow land

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Customs show cause notice challenge rejected where classification is disputed and statutory adjudication remains available.

Remand for fresh consideration where a preventive-vs-punitive regulation argument was not urged before the Tribunal and remained undecided.

Strict construction of baggage jurisdiction bar under Customs law leaves appeal maintainable where foreign currency was seized before baggage clearance.

Natural justice governs auction of confiscated gold; restitution follows market value when redemption is later restored.

Customs penalty unsustainable where importer disclosed all material documents and acted on bona fide belief at clearance.

DFIA exemption and actual user condition: Public Notice-based restriction was unenforceable, with revalidation relief also directed.

Share-transfer dispute, remand of partnership reliefs, and extension of receivership over estate assets.

Consent referral to arbitration in a company dispute led to setting aside the tribunal orders and appointing a sole arbitrator.

Winding up transfer to NCLT can be ordered without a party application unless the case has reached an irreversible stage.

Coal beneficiation and cost audit compliance: court refused threshold quashing of complaint over alleged non-maintenance of cost records.

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

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

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

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.

Section 32A and MPID attachment law limit post-resolution recovery action against corporate debtor property and require final vesting order.

Writ jurisdiction and alternative remedies bar interference with pending tribunal insolvency proceedings where forum shopping is evident.

Tentative determination of security interest and distribution entitlements cannot override a pending challenge to the earlier order.

Deposit proof and insolvency moratorium left the company appeal infructuous under the Companies Act and IBC.

Non-speaking adjudicatory order under insolvency law set aside for failure to address material grounds and reasons

Writ maintainability fails after withdrawal without liberty and filing before the wrong forum

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

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

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

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.

Prolonged pre-trial incarceration justified bail under PMLA despite Section 45's stringent twin conditions.

PMLA bail and Article 21 liberty: prolonged incarceration can outweigh section 45 rigours in appropriate cases.

Discharge at PMLA stage turns on prosecution material alone, with prima facie proceeds of crime enough to proceed.

Prolonged pre-trial incarceration can justify bail under special statutes despite stringent statutory restrictions and twin conditions.

PMLA arrest power requires fresh, objective material; stale or recycled suspicion cannot justify arrest under Section 19.

Pre-cognizance hearing in PMLA complaints is mandatory, including for corporate accused; non-compliance vitiates summons.

Refund of investigation deposits cannot be denied for wrong assessee code when the levy itself is unsustainable.

Refund of service tax paid under mistake of law was treated as outside the one-year limitation, with double-payment verification remanded.

Extended limitation under service tax law fails without suppression of facts or intent to evade tax.

Service tax on construction and renting disputes failed as composite works, limitation, and ownership issues defeated the demands.

Voluntary Compliance Scheme dispute, CENVAT credit treatment and service tax demand remanded for fresh adjudication.

Support Services of Business or Commerce: taxi booking coordination and driver training held outside the taxable definition.

Omission of charging provision without saving clause bars continued excise recovery proceedings and quashes pending demands.

Refunds on estimated-cost clearances: unjust enrichment may fail, but Section 11B limitation and CAS-4 valuation still govern.

Bagasse as non-excisable waste: Rule 6 Cenvat credit reversal not applicable, with interest and penalty unsustainable.

Reasoned adjudication in clandestine removal cases requires proper consideration of the reply; non-speaking orders invite remand.

Central Excise remission for inevitable Pig Iron losses was linked to Rule 21 and the product-specific condonation norm.

Ex-works valuation excludes separate freight charges; Rule 8 cannot goods sold for turnkey erection and commissioning.

Departmental exoneration does not bar criminal prosecution where independent evidence shows a prima facie case of conspiracy and forgery.

Quashing jurisdiction is limited where VAT-linked invoice fraud allegations disclose prima facie cheating and forgery.

Instalment relief under entry tax law: tax and interest secured in stages while penalty recovery stayed pending appeal

Jurisdiction over statutory forms in tax arrear recovery proceedings remains with the Assessing Authority, not the recovery forum.

VAT assessment limitation: COVID-19 extension not available to the assessing authority, and time-barred months were set aside.

Director liability under VAT recovery law requires proof of unrecoverable company dues and factual basis for gross negligence before attachment.

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

Forum non conveniens under Article 226 has a limited role when multiple High Courts can hear the writ petition.

Cheque dishonour presumptions and limited revisional review sustain conviction where signature and issuance are admitted.

Cheque dishonour prosecution may proceed despite pending civil appeal; Section 139 presumptions block pre-trial factual defences.

Cheque dishonour prosecution may continue despite pending civil appeal; quashing refused where Section 139 presumption and disputed facts remain.

Criminal negligence in bus accident cases requires proof of rash or negligent driving, not mere passenger fall while alighting.

Cheque dishonour liability requires drawer status; a non-signatory joint account holder cannot face prosecution under Section 138.