GST registration cancellation for return defaults: compliance enables restoration without a separate revocation application after statutory dues are paid.

Project-Level Input Tax Credit Allocation Requires Actual GST Benefits to Be Passed to Real-Estate Buyers With Interest

Reasoned transfer-pricing determinations require recorded taxpayer submissions, supporting reasons, and personal hearing before lawful redetermination.

Contractual GST reimbursement clauses require consideration of a contractor's claim where stipulated tax payments remain unpaid.

Meaningful personal hearing under GST requires scheduling after the reply deadline; premature hearings invalidate adverse determinations.

Statutory stay after appellate pre-deposit requires review of electronic cash ledger recoveries and recredit of excess amounts.

Clean-slate liquidation sales bar reassessment on extinguished liabilities, while undisclosed grounds cannot support reopening proceedings.

Revisionary jurisdiction requires demonstrable lack of inquiry; a preference for deeper investigation cannot invalidate a verified assessment order.

Reassessment notices based solely on unverified portal information fail without material linking alleged escaped income to the assessee.

Transfer-pricing penalty requires proof of non-compliant arm's length pricing or lack of good faith despite disclosed TNMM methodology.

Notice to a deceased assessee invalidates assessment when the registered legal heir filed the disclosed return.

Explained foreign-bank transfers cannot support presumed undisclosed deposits when concurrent facts establish an existing-account source.

Benami property claims cannot enforce ownership or possession through post-commencement suits, even where the underlying sale predates the prohibition.

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 confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

Benami property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Customs interest on redeemed imported goods runs from adjudicated duty determination, not the original Bill of Entry assessment.

MEIS shipping-bill declaration errors do not defeat benefits when export intent and genuineness are established.

Second revocation of an already revoked customs broker licence lacks statutory authority and creates unnecessary multiplicity of litigation.

EPCG export obligation enforcement cannot begin before the authorised period ends; IGST credit verification remains open.

EPCG exemption survives procedural lapses where debonding records, authorisation debit availability and export obligation compliance establish substantive fulfilment.

Director penalty for improper importation fails when related reclassification demand is set aside and goods cannot be confiscated.

Nominee director liability requires involvement in company affairs, not appointment alone, where deposit-repayment directions remain unmet.

Abeyance of NCLT proceedings pending completion of governmental investigation proceedings and submission of the report.

Reasoned Findings in Corporate Oppression Claims Protect Parties from Unexplained Dismissal and Unfair Perjury Consequences

Private complaints for corporate fraud test Special Court cognizance limits and government authority to institute complaints.

First-motion merger scrutiny cannot mechanically reject schemes before stakeholder consideration of ante-dated appointed dates and regulatory delays.

Restoration costs must reflect actual regulatory expense, so an unsupported penalty for prolonged filing defaults was reduced.

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

Main objects clause limits virtual digital asset investments, rendering pre-amendment preferential issue deployment ultra vires and void.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

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

Committee of Creditors' litigating status remains unresolved while impleadment enables participation in pending insolvency proceedings before adjudication.

Interim status quo and stay protection declined pending appeal where civil restraint and competing property claims remained unresolved.

Condonation of delay permits restoration applications beyond prescribed period where counsel's conduct establishes sufficient cause.

Deemed security relinquishment places uninvoked bank-guarantee funds and supporting FDRs in the liquidation estate after creditor inaction.

Confidentiality safeguards for suspended directors preserve resolution-plan access while protecting valid creditor committee proceedings from unsupported challenges.

Fraud classification requires reliable evidence; an inconclusive forensic audit and borrower reply cannot justify reporting measures.

Director liability for unrealised export proceeds survives company liquidation when reasonable recovery steps remain unproven.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

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.

Trial completion timeline extended while bail, re-arrest procedure, confessional evidence, and alleged bail misuse remain in issue.

Regular bail after surrender remains available despite dismissal of challenge to the underlying order in money-laundering proceedings.

Simultaneous judgment requirement permits PMLA proceedings to continue alongside predicate-offence proceedings while synchronising final pronouncements.

Criminal process limits bar debt recovery but preserve homebuyer fraud and money-laundering investigations where predicate allegations survive.

PMLA Attachment Overrides Prior Mortgage Where Secured Creditor Cannot Establish Bona Fide Interest and Due Diligence.

Proceeds-of-crime attachment sustained where forged distribution records and absent beneficiary evidence established misuse of grant funds.

Interim patent-dispute deposits are not royalty or intellectual-property service consideration, preventing reverse-charge service-tax liability before settlement.

Statutory liquor-licence fees fall outside service-tax consideration where the State grants an exclusive privilege without reciprocal service.

Export status, deemed sales and disclosed Cenvat credit limit service-tax liability and extended-period demands in commercial transactions.

Deliberate suppression and composite road works determine service-tax limitation and public-road exemption for integral footpath construction.

Supply of tangible goods classification failed where per-trip vehicle charges reflected transportation rather than renting activity.

Mining-lease royalty falls outside reverse-charge service tax where pre-change lease execution is verified, preventing penalties.

AED (GSI) credit cannot offset basic excise duty where final tyre products bear no corresponding additional excise duty.

Excise-duty remission protects branded goods made unmarketable by trademark injunctions, invalidating dependent demand proceedings that lack an independent basis.

Maximum packing speed governs capacity-based duty after machine conversion, placing the modified pouch-packing machine in the higher speed category.

CENVAT credit supported by records and banking payments cannot be denied on untested, uncorroborated supplier statements.

CENVAT credit requires positive evidence of non-receipt; untested third-party statements cannot justify denial or extended recovery.

Cenvat credit for spool welding electrodes remains available when they repair and maintain cement manufacturing machinery.

Statutory appellate remedy for uncalculated DVAT interest requires challenge through appeal rather than writ proceedings.

Mandatory time limits for remanded assessments extinguish unrenewed tax demands and require refund of related objection-stage pre-deposits.

Pre-deposit compliance cannot be insisted upon before verifying whether an appellant was required to file the disputed e-return.

VAT classification of chewing gum follows common parlance, placing it under the residuary entry rather than sweetmeats.

Transfer of right to use goods requires exclusive legal control; crane hire remained a taxable service, not deemed sale.

Clean-slate resolution plans extinguish excluded pre-resolution MVAT dues, barring recovery and requiring refund of statutory appeal pre-deposits.

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

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Statutory appellate jurisdiction cannot be transferred to an Arbitral Tribunal by converting a Section 37 appeal into Section 17 relief.

Agricultural produce classification excludes commercially distinct manufactured rice products, invalidating market-fee coverage created through executive scheduling.

Cheque dishonour presumptions: admitted signature shifts the evidentiary burden, while unsupported blank-cheque claims and routine revision challenges fail.

Statutory conciliation notices under MSMED law are not subject to premature Article 227 review, despite parallel commercial proceedings.

Civil remedies do not bar criminal investigation where complaints disclose theft, misappropriation, and require documentary verification.

Mandatory Rule 9 payment timelines invalidate secured-asset auction sales where delayed consideration lacks a written extension or authorised continuation.