Condonation of GST appeal delay preserves effective appellate remedies where portal-only service causes filing prejudice.

Excess input tax credit determination requires fresh adjudication after credit reversal and evidence of sufficient electronic ledger balance.

Personal hearing rights under GST invalidate adverse adjudication where the taxpayer's show-cause reply was not considered.

Statutory limitation under GST invalidates delayed assessment proceedings and consequential recovery action for the relevant financial year.

GST appellate pre-deposit is not required when disputed tax was already paid under IGST for supply-classification disputes.

Statutory appellate remedy for assessment challenges required, with temporary stay on garnishee-based coercive recovery pending appeal filing.

Reassessment scope limits: unrelated unsecured-loan additions fail where the recorded commission-income ground produces no separate addition.

Political contribution deductions require assessee-specific proof of cash repayment; general accommodation-entry material cannot justify disallowance or unexplained-money addition.

Co-operative society deduction survives unsupported mutuality allegations where no identified non-member transactions or attributable income justify statutory exclusion.

Loan-related charges for acquiring let-out property qualify as deductible interest where directly connected with the bank borrowing.

Inaccurate particulars penalty fails where enhanced-compensation interest taxability is debatable and no corresponding assessment addition exists.

Embedded profit in unaccounted purchases governs reassessment limits and taxable income where corresponding sales are accepted.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

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.

Provisional release of seized goods may be refused for alleged origin misdeclaration, prohibited imports, and national-security concerns.

Special Additional Duty exemption covers FTWZ stock transfers, while supervised clearances defeat extended limitation for duty recovery.

Voluntary Customs Act statements can establish knowing misclassification advice, sustaining penalties for customs brokers and their directors.

Freight valuation for time-chartered vessels requires World Scale Rates where available, while extended limitation needs deliberate suppression.

Absolute confiscation after redemption fails where goods are unavailable, while penalty enhancement requires evidence proportionate to the offence.

Error apparent on the record remains essential for review, and its absence results in dismissal of the review petition.

Limitation for Official Liquidator claims extends through Article 137 and statutory exclusion, preserving claims filed within the available period.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Forensic audit in foreign-award enforcement can trace alleged asset dissipation without deciding ultimate civil, contempt, or restitutionary liability.

Summary resumption of disputed assigned land cannot override a court-supervised auction without adjudication of title and transfer claims.

Annual liquidation accounts require consolidated financial reporting; audited half-yearly accounts cannot replace the statutory annual filing obligation.

Oppression and mismanagement: cumulative NBFC regulatory breaches and related-party impropriety can justify protective company-law relief.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

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

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Disclosure in public interest litigation is mandatory; suppression of overlapping proceedings defeats equitable writ relief and warrants costs.

Pre-litigation mediation exemption applies where commercial suits genuinely require urgent disclosure and asset-protection interim relief for affected investors.

SEBI ODR arbitration requires participation after failed conciliation while preserving jurisdictional and maintainability objections for arbitral determination.

Interim moratorium exclusion permits narrowly tailored arbitral asset-protection measures in personal-guarantor insolvency proceedings pending arbitration.

Section 10A protection bars CIRP when cash credit repayment defaults arise within the statutorily protected period.

Resolution-plan finality extinguishes unpreserved pre-approval provident fund claims and bars post-CIRP recovery against restructured corporate debtors.

Speaking-to-the-minutes correction limited to counsel appearance; photocopy precedent remained irrelevant to undisputed insolvency default.

Financial debt verification requires reliable proof against the corporate debtor; internal adjustments and preliminary arrangements cannot substantiate claims.

Arbitration clauses do not bar insolvency proceedings for settled supply claims where no genuine pre-existing dispute exists.

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

Proof of actual software receipt is required for foreign-exchange remittances; authorised company officers remain liable without due diligence.

Foreign-exchange compliance breaches in share transfers and escrow security arrangements sustained, while chairman's residential-status charge failed.

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

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.

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.

Continued property retention under anti-money-laundering law requires cogent material, adjudicatory satisfaction, and notice to affected owners.

Confirmed PMLA Attachments Override Subsequent Sale Deeds and Prevent Purchasers from Resisting Property Auctions in Enforcement Proceedings

Post-cognizance complaint return is barred, while property location alone does not defeat jurisdiction for continuing money-laundering allegations.

Attached property cannot be removed from an enforcement auction catalogue without proven transparent and saleable title.

Anticipatory bail for money laundering requires satisfying stringent twin conditions despite bail protection in the predicate offence.

Prolonged pre-trial custody in money-laundering proceedings did not justify continued incarceration, supporting conditional bail release.

Municipal water-supply services through tube well operations qualify for Service Tax exemption when linked to municipal water-supply functions.

Employee secondment can constitute taxable manpower supply, but extended limitation fails without proof of wilful suppression or tax-evasion intent.

SEZ service tax exemption prevails over procedural refund limitation where authorised operational use and substantive eligibility remain undisputed.

Actual receipt of misaddressed adjudication orders determines appeal limitation, while an excess deposit satisfies mandatory pre-deposit requirements.

Actual expense reimbursements in manpower services fall outside taxable value when delegated valuation rules exceed statutory limits.

Transport-terminal exclusion in service tax turns on TTMC construction classification, bus-terminal activity recognition, and extended limitation.

Statutory appellate remedy remains available after an order-in-original issued during pending writ proceedings, preserving all merits grounds.

Automobile-part classification excludes fare meters serving only fare calculation, preventing maximum-retail-price based excise valuation for such devices.

Job-work valuation under Rule 10A excludes notional profit, while exemptions depend on valid principal-manufacturer undertakings.

Payment under protest preserves excise refund eligibility by excluding limitation where duty liability remained continuously disputed.

Assessable value in buyback supplies requires arm's-length pricing; below-cost contractual prices triggered cost-based valuation and eliminated penalties.

Buyer-funded tooling valuation requires proportionate amortisation, while disclosed methodology defeats extended limitation, interest, and penalties.

High Court judgment in VAT dispute remains undisturbed after special leave petition is dismissed without interference.

Statutory pre-deposit deadlines remain binding when delayed compliance would override conditional restoration of an appeal.

Title-based classification of railway rolling-stock transfers determines taxable sales, while agency procurement avoids an intermediate sales-tax transaction.

Finality of assessments bars challenges to consequential demand notices seeking to revive exhausted disputes through recovery proceedings.

Input tax credit survives subsequent supplier registration cancellation when contemporaneous banking and goods-movement evidence supports genuine purchases.

Mens rea and false representation are essential before penalising concessional Form C purchases for registered business machinery use.

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

Delayed Foreign Travel Tax payments before notice do not constitute non-payment, and appellate review cannot worsen penalties.

Unauthorised occupation standards protect statutory auction purchasers from summary eviction over unresolved lease transfers and disputed prior dues.

Assignment of secured debt to a bank permits enforcement under SARFAESI despite the originating lender lacking notified status.

Medicinal Codeine Exemption: Qualifying cough syrup remains outside NDPS controls unless knowingly diverted for intoxication or non-medicinal trafficking.

EEZ fishing access requires regulated territorial transit channels and timely verification of Access Pass applications by State authorities.

Vicarious liability for cheque dishonour requires specific allegations of business control, consent, connivance, or neglect; directorship alone is insufficient.