Full disclosure in bail proceedings prevents forum shopping and requires fresh consideration where material orders were suppressed.

Alternative statutory remedy in GST disputes channels fake-invoice input tax credit challenges to appellate fact-finding.

Hearing on disputed additional departmental evidence is mandatory before an appellate authority decides the appeal.

Statutory GST Remedies Limit Writ Challenges Unless Notices Are Ex Facie Without Jurisdiction or Exceptional Circumstances Exist

Personal hardship in GST appeal delays supported condonation and restored statutory appeals for merits-based adjudication.

Input tax credit limitation under Section 16(4) cannot survive where covered by an earlier common decision.

Post-amalgamation loss set-off depends on succession to business and the statutory eight-year carry-forward limitation.

Nil withholding certificates for cost cross-charges remain subject to regular assessment of their income-tax taxability.

Essential evidence may be admitted without costs when additional documents and witness proof are needed to decide disputed facts.

Audit-objection reassessment beyond three years requires new documentary evidence and cannot revisit completed scrutiny assessments through a changed opinion.

Provisional attachment of fixed deposits may be lifted when tax security and asset-preservation undertakings adequately protect Revenue interests.

Centralised tax assessments do not bar prescribed notices, while preliminary information requests ordinarily require statutory remedies first.

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Benami transaction indicators established beneficial ownership where the recorded purchaser lacked funds and acted on another's directions.

Show-cause notice absence and natural justice claims failed in petitions seeking release of gold seized by customs.

IGST valuation must use effective exempt customs duty, preventing notional tariff-duty additions on duty-free imports.

Penalties on Chartered Engineers fail when unsupported principal import demands, confiscation and related penal consequences no longer survive.

Customs penalty liability requires admissible evidence and proof of knowledge; uncorroborated third-party statements cannot establish involvement.

Revenue's burden for non-notified goods requires cogent proof of foreign origin and illicit importation before confiscation.

Composite vehicle audio-video units require evidence of principal function, preserving radio-receiver classification and corresponding notification benefit.

Finality of affirmed appellate directions bars interference with consequential compliance orders lacking independent findings on the merits.

Interim protection in acquisition disputes requires fulfilled conditions, proven performance, and a present need to preserve subject matter.

Separate corporate personality prevents personal liability of non-executive directors for company deposits without an independent legal basis.

Civil jurisdiction over inherited company-held assets survives where statutory bars and benami objections require evidentiary determination.

Proprietary security in pledged shares prevails over unspecified negative liens, personal guarantees, and unrecorded oral undertakings.

Share-purchase relief requires established oppression and mismanagement, statutory satisfaction, and a current scrutinised valuation before a buyout direction.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Liquidator e-auction price qualifies as true market value for stamp duty when transparently supervised and competitively determined.

Section 7 default proof: authenticated Information Utility records support insolvency admission despite accounting disputes or profitability claims.

Look Out Circulars cannot restrict personal guarantors' foreign travel solely to facilitate civil debt recovery.

Operational debt proof through tax and ledger records can support insolvency admission despite minor invoice address discrepancies.

Fixed-deposit withdrawal rights followed the civil-appeal appellant's designated entitlement, excluding the corporate debtor's suspended director.

Resolution plan approval resists challenge absent statutory non-compliance, protecting creditor committee decisions on bidding, valuation and implementation.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

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 pre-trial detention cannot continue where investigation is complete and trial completion remains unforeseeable despite statutory bail restrictions.

Predicate FIR quashing on compromise does not remove PMLA bail rigour while laundering investigation remains incomplete.

Prolonged pre-trial detention may yield to Article 21 protections despite statutory bail restrictions in money-laundering proceedings.

Escrow substitution for provisional attachment permits property sales while preserving proceeds of crime for pending trial.

Release of seized assets follows when alternative properties secure alleged crime proceeds and the assets are no longer needed.

Pre-cognizance hearing for post-commencement money-laundering complaints is mandatory before cognizance under Bharatiya Nagarik Suraksha Sanhita.

Works contract service valuation: dispute over VAT-paid materials in turnkey projects ended with dismissal of the appeal.

Form 26AS alone cannot support service-tax demands against advocates without verifying receipts and applying legal-services notifications.

Service-tax classification distinguishes taxable works contracts from exempt distributorship commission and VAT-paid goods supplies, with no penalty.

Works contract valuation excludes goods value from service tax even where VAT remains unpaid on those goods.

Water supply characterisation excludes natural-resource-use service tax, while revenue neutrality prevents extended limitation for reverse-charge demands.

Interest on excise-duty refunds: conflicting views on statutory rate and commencement prompted reference to a larger Bench.

Personal liability for invoice-related penalties requires proven issuance or abetment and admissible evidence, not corporate allegations alone.

CENVAT credit records and departmental knowledge defeat invoice-only denial and extended limitation for delayed credit demands.

CENVAT credit on concessional countervailing duty for imported coal remains admissible despite domestic excise exemption restrictions.

Investment-linked VAT remission is a State subsidy, not buyer consideration, excluding it from excise transaction value and related penalty.

Investigative payments before assessment are deposits, attracting statutory pre-deposit refund interest from payment rather than delayed-duty refund interest.

CENVAT Credit Pool permits centralised providers to pay excise duty without separate ISD registration across declared premises.

Specific-entry classification treats dupattas as exempt woven fabrics, not fibres, because their fabric character governs scheduled-entry coverage.

Residual tax classification treats bundled mobile chargers and printer consumables as separately taxable unspecified goods.

Separate enterprise classification prevents clubbing of plant and machinery investments, preserving concessional sales tax eligibility for qualifying units.

Deemed dealer status binds railway container contractors, requiring statutory records to substantiate any claimed tax non-liability.

Registered security interests override State sales tax charges, securing encumbrance-free transfer of assets acquired in enforcement auctions.

Continuing sales-tax demand notices remain timely when the original notice was issued within the statutory limitation period.

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

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Temporary injunctions for prima facie defamatory publications can restrain harmful republication while permitting accurate official reporting.

Section 9 Interim Protection Requires Security Where Financial Distress Creates Serious Risk of Insufficient Assets for Arbitration Award Execution.

Time-barred debt cheques can revive liability, preventing limitation alone from defeating cheque dishonour prosecution under negotiable instruments law.

Contractual refunds under Article 226 remain available where public authority defences lack documentary support and deposits lack lawful adjustment.

AT-1 Bond Write-Downs Must Follow Pre-Reconstruction Regulatory Procedures, Invalidating Post-Reconstruction Action by an Administrator Without Separate Regulatory Authority

Section 9 interim security protects disputed refund claims when financial distress creates a genuine risk of unenforceable awards.