Input tax credit show-cause proceedings require statutory adjudication, while interim writ stays exclude the restrained period from limitation.

E-Way Bill Expiry Alone Cannot Justify Detention or Penalty Without Evidence of Intentional Tax Evasion

Show-cause notice quantification is mandatory before unquantified GST interest and penalties can be confirmed.

Effective service of GST show-cause notices requires alternative delivery after registration cancellation; portal-only notice breaches natural justice.

Statutory appellate remedy remains available after ordinary limitation expires, with appeal admitted on merits without limitation objection.

Proper-officer assignments to appointed Central Tax officers remain valid, while factual demand disputes must follow statutory appeal procedures.

Statutory appellate remedy restricts writ challenges to fact-intensive assessment additions, with refusal to interfere left undisturbed

Substantial Question of Law Limits Challenges to Factual Findings Supporting Infrastructure Developer Deductions on Tax Appeal

Penalty immunity cannot be denied for lack of proof of a negative appeal-filing fact where declaration is furnished.

Writ restraint in pending tax appeals preserves tribunal adjudication while limiting coercive recovery pending interim relief.

Additional evidence under Tribunal rules preserves factual findings where reappreciation reveals no perversity or substantial legal question.

Separate-entity treatment of foreign bank branches makes inter-office interest taxable while withholding compliance determines outbound interest deductions.

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

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.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Optical fibre cable classification dispute ends with dismissal following an identical appeal on misclassification, testing, limitation, and refund issues.

Fresh export authorisation can support provisional release where delayed licensing is technical and goods remain under official detention.

Warehousing interest does not apply to capital goods originally intended for approved warehouse operations despite later home-consumption clearance.

Functional integration governs classification of coagulation analyser micro-cuvettes as instrument accessories rather than residual plastic articles.

Customs valuation of royalty depends on proof that it relates to imported goods and conditions their sale.

Tariff classification of electrical contacts depends on chapter exclusions and essential character, not precious-metal content, preserving appellate remedies.

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

Exhaustion of alternative remedies makes direct challenges to interim status quo orders premature before winding-up adjudication.

Existing prosecution sanction defects require trial-stage examination, while prior Companies Act investigations survive repeal and limitation needs evidence.

Quasi-partnership shareholder exclusion can justify supervised Swiss Challenge bidding to secure a fair share-purchase exit after confidence irretrievably fails.

Territorial jurisdiction arises when a company's registered office forms the investigative fulcrum, permitting a writ challenge.

Binding Judicial Directions Remain Enforceable Despite Pending Review, Requiring Immediate Implementation of Vacant Possession Orders.

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.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Limitation for IBC appeals: inordinate delay resulted in dismissal despite COVID-19 extension and condonable-delay considerations.

Resolution-plan finality extinguishes excluded pre-transfer tax claims, barring refund adjustments and later reassessment for the covered period.

Insolvency Professional Registration Suspension Applies Across Assignments, Leaving the Disciplinary Order Effective Pending Merits Appeal

Personal-guarantee liability remains uncapped by mortgaged-property value, while repayment plans require the statutory creditor voting majority.

Concluded liquidation auctions resist speculative challenges by non-participants, while deterrent litigation costs must remain proportionate.

Pre-admission interim moratorium ends for qualifying pending personal-guarantor insolvency applications, preventing restraint of creditor enforcement 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.

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.

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

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.

Sick or infirm medical bail exception requires cumulative assessment of functional impairment and custody's capacity for continuous treatment.

Individualised money-laundering attribution determines monetary-threshold bail eligibility, while cancellation requires showing a perverse, fallacious, or investigation-prejudicial exercise of discretion.

PMLA regular bail threshold requires prima facie satisfaction of innocence despite prolonged custody and parity claims.

Prolonged pre-trial detention under PMLA supports regular bail where trial is unlikely to conclude promptly.

Bona fide purchase permits release of attached property when identifiable sale proceeds remain available for substituted attachment.

Humanitarian parole for critically ill spouses may be warranted despite other family caregivers being available.

Renting-service valuation cannot include pre-amendment shared expenses beyond statutory consideration, while extended limitation requires intentional suppression.

Sales-linked dealer incentives are not taxable declared services without a separate contractual obligation and direct consideration nexus.

Transportation-dominant contracts cannot be taxed as cargo handling where loading is incidental, barring duplicate tax demands and extended limitation.

Municipal-function service tax exemption covers railway sanitation and waste-management services, eliminating substantive liability while preserving return-filing consequences.

Separately invoiced freight and insurance reimbursements excluded from erection and commissioning service value where no excess recovery is shown.

Intermediary service classification leaves bilateral foreign visa processing taxable in India under reverse charge, excluding government visa fees.

Refund of redeposited education cess remains available, secured by bank guarantee and subject to pending proceedings.

Insolvency resolution plans abate manufacturer appeals, while excise duty liability follows persons clearing excisable goods and valuation.

Mould-modification service charges lack excise valuation relevance without a transaction-value nexus, limiting extended limitation and penalties.

Integrated dual-fuel burner systems qualify for excise exemption where functional and commercial identity precludes separate component classification.

Marketability of railway-specific printed stationery defeats excise duty where printing gives products their essential character.

CENVAT credit reversal does not apply to surplus electricity generated from bagasse and sold outside the factory.

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.

Compensatory taxation requires measurable equivalent benefits and scrutiny of entry-tax validity under constitutional non-discrimination standards.

Rubber classification includes synthetic SBR Latex, placing it under the specified VAT entry rather than the residuary category.

Form-F declarations: final determinations for subsequent years preclude revision of an assessment accepting declarations under Central Sales Tax law.

Statutory interest on assessed VAT refunds applies where payment remains unpaid despite a refund determination.

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.

Limitation-barred recovery plaints cannot be rejected where balance confirmations and tax deposits create triable acknowledgment issues

Employment contracts remain outside commercial-court jurisdiction, requiring return of a wrongly filed plaint to the competent civil forum.

Post-conviction settlement cannot reopen a final cheque-dishonour conviction through inherent jurisdiction after merits-based revision has concluded.

Cheque validity after bank merger prevents Section 138 liability when legacy instruments are presented after their prescribed deadline.

Fair vehicle repossession requires prior notice, cure opportunity, peaceful recovery, and transparent sale; forceful seizure can trigger restitution.

GST reimbursement disputes remain arbitrable where they concern contractual allocation rather than sovereign tax liability.