Statutory GST appellate remedy preserved, with appellate authority permitted to consider delay condonation and decide merits.

Differential GST rate claim requires factual verification and a reasoned authority decision within the prescribed timeframe.

Statutory appellate remedy governs factual GST cancellation challenges, while pre-deposit cannot be waived without express legal authority.

Mandatory personal hearing protects natural justice; an adjudication order issued without it is vitiated and unsustainable.

Disputed service of tax notices requires appellate factual review, absent an apparent or undisputed breach of natural justice.

Extraordinary writ jurisdiction cannot bypass an expired statutory GST appeal limitation period to challenge an assessment order.

Prior approval in assessment proceedings requires genuine application of mind and recorded compliance with natural justice safeguards.

Insurance tax issues, including investment profits and minimum alternate tax, remained undisturbed after dismissal of the special leave petition.

Electronic filing of Form 3CLA within the return-filing deadline satisfies the prescribed audit-report timing requirement.

Scrutiny assessment notices need not disclose selection reasons or identify limited versus complete scrutiny at the initial stage.

Cross-examination of adverse third-party statements is essential before they can support an alleged on-money addition.

Overriding contractual obligation prevents development-rights compensation from accruing to the landholder when the developer holds the commercial entitlement.

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.

Error apparent on the record governs review of brown basmati rice export-condition and misdeclaration findings.

Provisional release requires demonstrable prohibition; disputed tyre classification and possible future misuse cannot justify continued detention pending adjudication.

RoDTEP duty credit for qualifying exports cannot be denied where applicable Foreign Trade Policy conditions are fulfilled.

Transaction value reassessment requires cogent evidence; valuation guidelines alone cannot displace declared import values or sustain consequential demands.

Customs penalty requires independent proof of knowing involvement; uncorroborated co-accused statements and denied cross-examination cannot sustain liability.

Specific tariff classification for gears prevails over vehicle-parts treatment, removing the basis for duty and penalty consequences.

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

Expiry of letters of credit does not end a continuing sale contract, while unregistered firms face contractual claim bars.

Necessary-party test governs impleadment of alleged beneficiaries in oppression and mismanagement proceedings, with participation deferred absent proven necessity.

Company name rectification remains valid when an existing company's application triggers independent statutory opinion formation.

Fraud classification requires a definite forensic finding based on complete borrower records; inconclusive audit material cannot sustain notice.

Mandatory transfer formalities invalidate alleged share and immovable property transfers based solely on unilateral records and accounting entries.

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.

Personal guarantor insolvency process withdrawn after full settlement, with admission order set aside by consent.

Insolvency moratorium protects only the corporate debtor, allowing consumer complaints against unprotected co-respondents to proceed on merits.

Service of notice and unexplained delay justified refusal to recall an ex parte order in insolvency proceedings.

Prior approval for liquidator arbitration is mandatory, but post facto approval makes an earlier invocation effective from approval.

Reasoned fraud classification requires independent consideration of defences; reproducing audit observations and show-cause allegations is insufficient.

Necessary-party requirement: Chapter 11 Trustee removed where no substantive relief or cause of action was pleaded against her.

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

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

Sub judice protection under FEMA barred fresh notice and complaint based on the same cause of action, leading to quashing.

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.

Section 45 twin conditions for money-laundering bail remained unsatisfied; fresh regular bail may be sought after charges are framed.

Pre-cognizance hearing requirement under criminal procedure invalidates money-laundering complaint cognizance taken without hearing proposed accused.

Proceeds of crime are essential to money-laundering allegations; proceedings failed when the underlying transaction lacked that character.

Condonation of delay requires sufficient cause; delayed bail-related special leave petitions were dismissed as time-barred.

Reason to believe for provisional attachment remains central as release of attached properties stands without Supreme Court interference

Regular bail in money-laundering proceedings follows prolonged custody, prior incarceration, unframed charges, and unlikely early trial completion.

Technical know-how licensing remains outside consulting engineering where no client-specific advisory or customised engineering engagement exists.

CENVAT credit remains available where records prove input-service receipt and tax payment despite technical objections to document form.

Foreign bank charges on export remittances do not trigger reverse-charge service tax without an Indian service recipient relationship.

Sale of seller-developed plots is an immovable-property transfer, while extended limitation requires proven intent to evade tax.

Supply of tangible goods requires independent use by another; freight concessions for private wagons are not taxable consideration.

Recognised educational qualifications cover statutory professional-course stages, exempting CA-CPT, ICWA-Foundation and Intermediate coaching from service tax.

Reimbursement of Cenvat reversal is not excise-duty collection where contractual terms establish its true character.

Cenvat Credit for factory set-up services remains available where directly linked to manufacture and not specifically excluded.

Supplementary invoice credit is barred for supplier tax evasion, but recipient penalties require culpable conduct.

Testing samples without prescribed removal and utilisation records may face excise duty as goods removed for home consumption.

Clandestine removal requires tangible corroborative evidence; estimated stock discrepancies alone cannot sustain excise duty, extended limitation, or penalties.

Effective cross-examination and consideration of material submissions required fresh excise adjudication after natural justice breaches were identified.

Input tax credit requires independent statutory eligibility; purchasing DEPB licences does not satisfy conditions for credit.

Food supplement classification prevails where therapeutic character and drug-sale regulatory compliance are not established for concessional treatment.

Statutory tax concessions continue until expressly withdrawn, preserving the concessional rate for audio cassettes classified as electronic goods.

Director liability for company tax dues requires statutory assessment, while the director must prove absence of fault.

Natural justice requires tax appeals to address written grounds; dismissal solely for non-appearance is invalid for non-application of mind.

Recovery from pension benefits requires impleading affected officers and providing them a fair opportunity of hearing.

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

Statutory composition of MSME Councils determines jurisdiction, making awards by overconstituted Councils void and open to writ challenge.

Independent criminal investigation may continue despite suspension of bank fraud classification, absent express restraint or demonstrated abuse of process.

Interim protection for unsecured project loans may require borrowers to create the contractually mandated Debt Service Reserve.

Inherent criminal jurisdiction remains limited where complaint material shows no prima facie offence and the dispute is civil.

Anticipated royalty governs stamp-duty valuation of indeterminate Government mining leases, while dead rent remains only a minimum payment.

Contractual GST computation remains arbitrable, but awards cannot apply unincorporated EPC tax guidelines to item-rate contracts.