Pre-trial detention in GST prosecutions must not be punitive, with bail ordinarily following unless continued custody is justified.

Personal hearing denied by a missing date, time and venue vitiates orders for breach of natural justice

GST penalty proceedings against partners for a firm's alleged wrongful input tax credit remain under consideration, with interim protection.

GST registration cancellation notices require an identifiable issuing authority because statutory notice powers belong to officers, not systems.

GST appeal deadlines expressed in months must be calculated as calendar months, including the permitted extension.

GST registration revocation cannot depend on payment of a disputed amount while liability is determined in separate proceedings.

Approval without application of mind raises questions about the validity of proceedings that rely on the defective approval.

Reassessment of converted companies requires valid taxpayer identification and information suggesting income escaped assessment, not an erroneous non-filer flag.

Reassessment time limits and change of opinion bar late notices and repeated scrutiny of previously examined disclosure grounds

Company dissolution bars reassessment despite an active corporate registry status and prevents further steps under the resulting assessment.

Eligible brought-forward business losses can offset gains on depreciable business assets despite their short-term capital gain treatment.

Customer cash receipts in money transfers do not attract unexplained credit additions when source, genuineness and creditworthiness are established.

Benami law amendments apply retrospectively to confiscation machinery, while new offences and enhanced punishments apply only prospectively.

Review jurisdiction and delay condonation: whether court-granted liberty permits relief without considering the statutory bar on review.

Benami property attachment for earlier transactions was set aside alongside related Tribunal orders following an accepted prior decision.

Cross-examination in benami proceedings is not automatic when parties have a fair opportunity to rebut relied-upon material.

Benami property tests: corroborated ownership evidence supports attachment despite later retraction and unverified funding claims.

Benami transaction proof requires a demonstrated funding nexus and beneficial interest; otherwise provisional attachment cannot be confirmed.

Special Economic Zone unit status and Letter of Permission remain at issue, with the remitted matter awaiting fresh consideration.

Customs penalties based on untested statements are unsustainable where independent evidence is absent and the allegations' foundation is weakened.

Shipping bill conversion under advance authorisation cannot be blocked by a circular's time limit held beyond statutory powers.

Float glass classification recognises a microscopic tin layer as absorbent, supporting preferential nil customs duty for imported glass.

Customs broker penalties for export overvaluation cannot stand when revenue authorities produce no evidence of the broker's knowledge.

Plastic sheet and wall panel classification depends on material, working and shape, with decorative profiled panels treated as builders' ware.

Dissolved companies cannot maintain declaratory and injunctive suits outside preserved statutory purposes unless their legal status is restored.

Anonymous complaints and independent special audits: departmental inquiries can proceed outside association complaint rules, with statutory authorities acting independently.

Personal liability for fraudulent business conduct requires proof of fraudulent intent, knowing participation and specific allegations against each director.

Corporate suit authorization and later board resolutions: production does not prejudge ratification, admissibility or the suit's maintainability.

Interim property restraints protect creditors where alleged corporate fraud raises potential personal liability despite no proven receipt of company assets.

Contempt appeals cannot challenge dismissal of a complaint concerning company bank account directions; punishment requires proven deliberate disobedience.

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.

Suspected cross-segment price manipulation supports interim market restraints and joint and several impounding of gains pending investigation.

Corporate insolvency admission: Default timing after settlement failure, procedural defects, debtor viability and reasoned orders.

Fraud classification for loan concealment requires intent to deceive; non-disclosure alone does not establish fraudulent conduct.

Statutory appeals and insolvency challenges: writ jurisdiction remains available but ordinarily requires judicial restraint absent exceptional grounds.

Personal guarantee limitation can extend through a borrower's timely acknowledgment, while written demand supports invocation without proceeding against the borrower.

Insolvency appeal limitation runs from pronouncement despite later uploading, with strict limits on delay and certified-copy exclusions.

Financial debt default supports insolvency admission, while unfulfilled settlement commitments do not displace statutory withdrawal requirements.

Non-resident rights shares depend on compliant existing holdings, with inquiry procedures and penalty proportionality also relevant to foreign-exchange enforcement.

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

Saved FERA penal proceedings remain subject to criminal appellate jurisdiction despite FEMA's separate appellate framework.

Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

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.

Bid rigging and tacit acquiescence raise competition law issues alongside individual liability, income-based penalties and natural justice.

Spurious cancer medicines and money laundering raise bail questions over statement admissibility and foundations for proceeds of crime.

Written arrest grounds and bail cancellation: existing bail remains in force for earlier arrests absent alleged misuse or other grounds.

Proceeds of crime attachment can reach holders not accused of scheduled offences when independently formed belief rests on material.

Bank balance attachment as proceeds of crime rested on a recorded statement and an admitted debt to an accused-controlled entity.

Direct appeals against provisional attachment orders are unavailable where money laundering law confines appellate jurisdiction to specified orders.

Money-laundering proceedings based solely on a predicate criminal case cannot survive its quashing but may be revived.

Disputed postal delivery of tax orders requires proof of receipt to establish when the appeal limitation period begins.

Ocean freight taxation under delegated legislation cannot stand when the relevant notifications exceed the charging provision and precedent remains unstayed.

Reimbursed freight paid to independent transporters falls outside clearing and forwarding service value when transport is outside the agent's obligations.

Works-contract service tax valuation accepts supported goods invoices, while investigation payments do not reduce penalties for intentional evasion.

Reimbursable service expenses fall outside pre-amendment taxable value even when a corporate provider qualifies as a consulting engineer.

Composite works contract valuation excludes identifiable goods sold from service tax, while pre-levy contracts and specified services were not taxable.

Interest on refunded pre-deposits remains unresolved amid a larger-bench reference arising from divergent views on the applicable rate.

Ayurvedic medicine classification requires proof for a proposed cosmetic classification when licences and drug-control evidence support medicinal character.

Job workers bear excise duty as manufacturers, while confiscation requires evidence and repacking may be revenue neutral.

Imported warranty replacement components lose duty exemption without factory use, while eligible Cenvat credit remains available.

Prescription lens fitting is assembly, not manufacture, for central excise purposes even when incidental refining and adjustments are required.

Duty valuation for export-oriented unit clearances cannot shift to a rule not invoked as the show-cause notice's basis.

Sales tax surcharge retains its character as a tax on sales despite being calculated on the tax itself

Electricity infrastructure charges can attract VAT as consideration for the right to use goods despite retained licensee control.

Quasi-judicial immunity does not bar disciplinary scrutiny of alleged misconduct in rectifying orders that reduced confirmed demands.

Silver-palladium alloy taxation follows silver bullion classification under the notification, rather than classification with inferior alloys.

Revisional jurisdiction expires with statutory limitation and cannot be revived by audit objections or officer changes.

VAT input tax credit set-off remains available despite excess transitional credit claims, which must be addressed under GST.

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.

Anticipatory bail in commercial disputes protects against arrest while limiting tax reporting directions in the absence of compelling circumstances.

Stamp duty on multi-state loan agreements turns on completed execution, with contractual facility schedules relevant to stated monetary values.

Cheque dishonour liability requires an enforceable debt when cheques are issued against a subsequently set-aside tax assessment.

Defence evidence in cheque dishonour proceedings may remain closed when proposed bank testimony cannot assist on material facts.

Assigned assets and cheques acquired for consideration allow asset reconstruction companies to continue dishonour prosecutions as holders in due course.

Unlicensed money lending can leave promissory-note loans unenforceable and affect cheque dishonour proceedings, depending on the statutory bar.