Electronic credit ledger blocking over credit from a non-existent unit remains open to an application for unblocking.

Personal hearing compliance in assessment proceedings was not independently decided when the writ petition was disposed of.

GST appellate remedy can displace writ review when input tax credit disputes involve supplier facts and no jurisdictional issue arises.

Ineligible input tax credit attracts penalty, while interest depends on whether the credit was actually utilised before reversal.

Unanswered GST portal notices warrant exploring alternative service, while assessments without a personal hearing may be set aside

Interest on delayed monthly returns requires fresh consideration of claimed partial payment after an ex parte determination is set aside.

Functional dissimilarity in transfer pricing supports exclusion of software comparables without a substantial question of law absent perversity.

Concessional employee loan valuation using a standard bank benchmark is valid under tax law and constitutional equality principles.

Transfer-pricing comparability requires functional analysis and reasoned findings; material objections may warrant fresh examination when records are insufficient.

Voluntarily disclosed futures and options loss errors do not attract search penalties without qualifying search material or false expense entries.

Unforeseen trust distributions may be contested on taxability and excluded from interest calculations for earlier advance-tax instalments.

Capital gains holding periods and new property funding require record-based reasons before an assessment can be revised.

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

Review of benami property proceedings requires consideration of procedural review rules, even where permission to seek review is granted.

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.

Discharge from a pending customs complaint belongs before the criminal court, which may also consider release of the surety.

Interim custody of a seized vehicle awaits a decision, with participation required in the confiscation proceedings

Customs transaction value can be rejected for proven undervaluation and reassessed using genuine invoices and comparable imports.

Voluntary customs statements remain substantive evidence despite purported retraction, while reasonable belief triggers the reverse burden for seized gold.

Customs broker verification may rely on official registration and identity records without requiring physical inspection of the client's address.

Bulk drugs and active pharmaceutical ingredients qualify for concessional import IGST under the medicines entry, subject to exclusions.

Company management disputes involve fiduciary duties, share allotments, disclosure obligations, joint-management expectations and limits on factual review.

Company property rights remain enforceable through civil suits despite parallel proceedings alleging oppression and mismanagement of company affairs.

Quashing deposit complaints on defence material requires impeccable material that conclusively displaces allegations without taking evidence.

Prospectus expert consent alone does not establish criminal liability, and delayed complaints require justification to overcome the limitation period.

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.

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

Anticipatory bail in organised investment fraud depends on alleged involvement, investigative needs and potential custodial interrogation.

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.

Resolution plan approval ends pre-existing money-laundering attachments on covered property when statutory clean-slate conditions are met

Corporate debtor immunity after liquidation does not shield directors personally involved in alleged offences before insolvency proceedings.

Corporate guarantor proceedings may follow the principal borrower's insolvency forum, while direct debt and default independently support insolvency initiation.

Shareholder standing to appeal resolution plan approval does not arise solely from a residual distribution to equity holders

Resolution plan deferral pending appeal does not justify adverse findings where stakeholders rely in good faith on finality clauses.

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

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.

Provisional attachment after quashing a predicate-offence FIR requires independent assessment of proceeds of crime and other underlying FIRs.

Substitution of attached land with alternate assets permitted subject to title, non-alienation and third-party rights safeguards.

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.

Refund disputes involving contested service taxability must follow the statutory appeal route for questions concerning assessment and duty rates.

Service tax limitation requires proof of wrongdoing, while audit discrepancies alone cannot justify an extended demand period

Service tax refund limitation applies to mistaken payments despite non-liability and absence of unjust enrichment under the jurisdictional approach.

Service tax limitation cannot be extended for mere non-payment without fraud, suppression or other specified grounds.

Residential construction service tax liability began with the statutory Explanation, leaving the services concerned untaxed for earlier periods.

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

Broadcasting invoices to an advertising agency do not bar CENVAT credit when the manufacturer bears tax and documentation is adequate.

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.

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.

Stamp duty exemption covers amalgamation of wholly owned sister subsidiaries, with unstayed coordinate-bench precedent binding despite challenge.

Dishonoured cheque claims for chitty debts require proof of the underlying transaction, not merely production of the cheque.

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.