Vicarious liability for fraudulent input tax credit requires prosecution of the company before proceedings against its director can continue.

GST adjudication limitation and hearing requirements render delayed, unreasoned tax determinations legally unsustainable.

Regular bail for alleged bogus input tax credit fraud granted where documentary evidence reduced tampering risks.

Valid GST service requires prescribed delivery; portal-only uploading cannot support ex parte adjudication or start appeal limitation.

Statutory appellate remedy preserved, allowing delayed GST appeal subject to pre-deposit and consideration of delay condonation.

GST portal notice accessibility failure invalidated ex parte assessment and appellate order, permitting fresh adjudication through proper notice.

Ambiguous penalty notices for concealment or inaccurate particulars remain legally unresolved as the question of law stays open.

Reassessment jurisdiction remains independent of return-processing appeals unless identical issues are established; preliminary writ intervention stays limited.

Captive power benchmarking and industrial incentive treatment support tax relief across transfer pricing, deductions, depreciation and book-profit computation.

Overseas branch interest remains outside withholding disallowance, while head office cost classification requires statutory factual testing.

Co-operative bank interest qualifies for Section 80P(2)(d) deduction despite the exclusion applicable to co-operative banks themselves.

Charitable tax exemption protects incidental rental income and grant accounting absent evidence of private diversion or non-charitable application.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

Benami money trail and prejudice test shape why attachment survived and the cross-examination challenge did not succeed.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Departmental appeal thresholds require withdrawal of low-duty CESTAT matters without deciding merits, while leaving legal questions open.

Provisional release applications require a personal hearing and reasoned decision within the prescribed timeline after customs seizure.

Advocate summons for legal opinions require rare exceptional circumstances; withdrawal rendered the related writ challenge infructuous.

Natural justice in customs settlements requires disclosure of adverse reports before enhanced duty liability is determined.

Settled export classification cannot be reopened through fresh misclassification notices, requiring release of withheld export benefits.

Prospective operation of adverse customs circulars prevents retrospective additional duty recovery on previously exempt imported ore concentrates.

Police-assisted eviction requires Company Court approval while a purchaser's vacant-possession application remains pending for consideration.

Statutory auditor criminal liability requires statutory duty, knowing falsehood or omission, and pleaded wilful default; negligence alone is insufficient.

Unadjudicated pleadings do not determine statutory status, while mandamus requires prior demand and demonstrated refusal of mandatory duty.

Preference shareholders' class-rights variation and interim relief nexus upheld, with no interference in the High Court's decision.

Disclosure of SFIO investigation orders may be withheld at the preliminary stage to protect ongoing multi-entity investigations.

FIR quashing limits preserved investigation into alleged forged loan-security documents despite pending insolvency proceedings and indoor management claims.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Alternative remedies for broker-share disputes precluded writ jurisdiction where arbitration and exchange grievance mechanisms remained uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences granted pending appeals where statutory penalties, repeat prosecution, fines, and directorship remained arguable.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Resolution plan finality can extinguish excluded claims and justify staying money-decree execution without mandatory deposit pending appeal.

Timely challenge to contingent claim classification is essential; implemented resolution plans cannot be reopened through delayed creditor claims.

TReDS reverse factoring preserves trade receivables as operational debt, preventing post-implementation reclassification from reopening a completed resolution process.

Liquidation asset access rights may be protected when post-insolvency obstruction directly impairs saleability and value realisation.

Uncrystallized provident fund interest and damages need not be included in an approved insolvency resolution plan.

Committee of Creditors recommendations must guide liquidator appointments, subject to statutory replacement grounds and regulatory authorisation verification.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

Director liability under FEMA requires proof of control or culpable involvement; mere designation alone does not justify penalty.

Current account treatment for definite tournament services removes most foreign-exchange contraventions, but excess remittance and delayed repatriation remain liable.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

Mandatory opportunity notice and speedy trial protections can invalidate delayed foreign-exchange prosecutions despite available criminal revision.

Discretionary confiscation under FEMA permits penalties without forfeiting securities where adjudicatory discretion is properly exercised.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Pre-cognizance hearing under PMLA requires cognizance proceedings to restart, while custody and bail follow statutory procedure.

Anticipatory bail in money-laundering cases denied where money-trail investigation remained necessary and statutory twin conditions were unsatisfied.

Freezing orders under anti-money-laundering law require recorded reasons and compliance with statutory safeguards before adjudicatory confirmation.

Anticipatory bail in money-laundering investigation denied, with the special leave petition for pre-arrest protection dismissed.

Medical bail requires demonstrated necessity; clinical stability and assured treatment led to dismissal of interim bail request.

Resolution-plan assets receive restitution protection, while corporate-debtor immunity preserves proceedings against former management and other liable persons.

Manpower supply classification depends on contractual substance, sustaining service-tax demand, extended limitation, and penalty despite output-based payment terms.

Statutory limitation for service-tax appeals bars condonation beyond the prescribed additional period, irrespective of the dispute's merits.

Pure-agent treatment excludes only recipient liabilities; undisclosed stockbroker transaction charges remain taxable and support extended limitation.

Input-service nexus already settled for exported services cannot justify denial of accumulated Cenvat credit refund.

Composite construction agreements lacked a valuation mechanism before July 2010, defeating service tax and consequential penalties.

Works contract exemption applies where goods pass by accretion, while bona fide tax disputes bar extended limitation.

Review jurisdiction requires a demonstrable error; additional grounds and delayed filing did not justify reopening the prior dismissal.

Input service nexus with manufacture permits Cenvat credit for fly ash pond operations and inward transportation outside factory premises.

Mechanical adjournment requests can undermine justice delivery and result in dismissal of appeals for non-prosecution.

Repeated adjournments and non-prosecution can lead to dismissal when statutory limits on adjournment requests are exceeded.

Extended limitation requires suppression or equivalent conduct; an excise-duty demand based on audited records was time-barred.

CENVAT credit on pre-amendment structural supports remains available where materials enable installation and functioning of capital goods.

Security deposit retention requires proven contractual loss; unsubstantiated input tax credit claims cannot justify continued withholding after expiry.

Review petition repeating previously considered grounds and identical relief is not maintainable and fails on merits.

Wilful suppression of turnover supports penalty when return omissions and unexplained delayed disclosures establish deliberate non-reporting.

Input tax credit requires independent proof of genuine purchases and physical goods movement, not merely self-generated transaction records.

Show-cause notice limits fiscal levies; format-based rejection of taxpayer records requires fresh assessment with meaningful hearing.

Timely rectification representations remain maintainable where administrative inaction caused delay, requiring fresh consideration under law.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

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

Professional negligence allegations against advocates remain within Bar Council discipline; banking fraud lists cannot impose sector-wide professional sanctions.

Pre-summoning documentary inquiry supports cheque-dishonour proceedings, while disputed liability and premature presentation defences require trial evidence.

Cheque dishonour presumptions prevail where repayment remains unproved, sustaining liability for an account-closed cheque issued against matured debt.

Non-signatory spouse liability for cheque dishonour fails where proprietorship status, demand notice, and pre-summoning safeguards are defective.

Post-award interim measures remain available to unsuccessful arbitration parties, but require exceptional and compelling grounds before award enforcement.

Voluntary cheque execution must be proved before presumptions of consideration and liability can apply in a disputed civil claim.