Assignment of leasehold rights treated as a transfer of land benefits, with GST held inapplicable in the noted ruling.

Electronic Cash Ledger deposits prevent compensatory interest accrual after the return due date despite delayed return filing.

Tax interest instalment relief extends payment schedule, but any missed monthly payment automatically withdraws the facility.

E-way bill expiry alone cannot justify detention where a vehicle's delayed delivery results from breakdown without tax evasion.

Statutory pre-deposit waiver may be sought where financial incapacity requires consideration by the appellate authority under law.

Statutory appellate remedy for GST demand must be pursued before invoking writ jurisdiction, absent grounds for direct intervention.

Monetary limits for Revenue appeals remain central to assessing later circular exceptions and pending income-tax matters

Revisionary jurisdiction in limited scrutiny assessments addressed as the Special Leave Petition was not entertained

Audi alteram partem in revision proceedings protects taxpayers against unaddressed treaty-shopping and conduit allegations before adverse action.

Limitation-based writ restoration permits unresolved reassessment challenges, while coercive recovery and penalty action remain restrained pending proceedings.

Approved resolution plans extinguish unfiled pre-plan tax claims, preventing recovery of statutory dues outside the insolvency process.

Pending statutory appeals protect taxpayers from coercive recovery until appellate authorities dispose of challenged assessment orders expeditiously.

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.

Abetment of prohibited exports requires intentional assistance, not mere negligence or failure to produce an intermediary before investigators.

Customs exemption for manufacturing inputs continues despite excess wastage when waste clearance is authorised and applicable duty is paid.

Bill of entry amendment may follow documented loss before final assessment and clearance for home consumption.

Provisional release security for non-infringing imported garments reduced while full revenue protection remained secured through bond requirements.

Provisional release security for non-infringing imported garments may be reduced while a bond secures disputed customs exposure.

Provisional release security for SAFTA-eligible garments was reduced while a full bond preserved revenue protection pending assessment.

Cheating requires dishonest intent at inception; subsequent commercial default and settled insolvency dues cannot sustain criminal prosecution.

Stamp duty on amalgamation orders requires relevant approval-stage valuation material, not reliance solely on an earlier valuation report.

Amendment of company petitions can cover consequential rectification and subsequent resolutions while limitation objections remain for final determination.

Director liability for unrecovered GST dues extends to connected entities where corporate structures may shield tax recovery.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

Discretionary restoration costs require reasoned, case-specific justification and may not apply to statutory authorities performing assessment functions.

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

Mandatory mutual-fund compliance requires maturity redemption, proper rollover consent, disclosure, and due diligence despite investor gains or no loss

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

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.

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Supervisory jurisdiction cannot replace IBC appellate remedies for NCLT ex parte orders absent jurisdictional error or grave injustice.

Alternative statutory remedies limit writ relief, while interim asset orders affecting unheard third parties cannot survive.

Pre-existing dispute must be bona fide; admitted running-account liability supports admission of an operational creditor's insolvency application.

Commercial wisdom in resolution-plan approval prevailed as challenges alleging CIRP irregularities and statutory non-compliance were dismissed by the Supreme Court.

Part-performance protection may fail where an unregistered transfer MoU cannot satisfy compulsory registration requirements.

Financial debt and default established: pending settlements, counterclaims and viability assertions do not defer insolvency admission.

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.

Delayed import payments as trade credit under FEMA, with RBI permission unable to cure the contravention and directors held liable.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

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

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.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Unsoundness of mind inquiry required court-based video appearance; no further orders followed the trial court's declaration.

Double jeopardy protection does not prevent money-laundering prosecution where its elements differ from the predicate offence.

Reasoned adjudication of attachment objections required; non-speaking confirmation order set aside for fresh consideration of proceeds-of-crime nexus.

Reasoned findings on ownership, control and proceeds-of-crime nexus are essential before retaining frozen crypto and bank assets.

Proceeds of crime analysis supports property attachment where claimed salary or loan receipts lack documentary evidence

Money-laundering bail proceedings record refusal of bail at this stage and disposal of connected applications.

Construction services for a government-owned police housing corporation require merits determination, not remand for limited factual verification.

Stipend reimbursement without commercial quid pro quo falls outside taxable value for commercial training and coaching services.

Service tax paid under an incorrect assessee code remains valid payment, barring extended limitation and consequential liabilities.

Association of persons status requires collective intent and joint management, so co-owners face separate service-tax assessment on rental shares.

Extended limitation for security agency service tax applies where partial tax payment demonstrates intent to evade liability.

CENVAT credit reporting omissions require documentary verification, not automatic denial where input services and tax payment are established.

Statutory certification under an excise exemption scheme cannot be collaterally challenged through an unauthorised refund recovery notice.

Suo motu duty re-credit is valid for undisputed duplicate debits without invoking the statutory refund procedure.

Prima facie criminal evidence is required for excise-duty evasion; adjudication orders alone cannot sustain prosecution.

Extended limitation challenge cannot survive after demand concession; penalty relief remains available where the credit issue was genuinely debatable.

Extended limitation fails where departmental knowledge precludes alleging suppression for CENVAT credit recovery after destroyed goods and records.

Pre-notice duty payment concludes penalty proceedings, while presumed manufacture and settled cess credit cannot sustain excise demands.

Single-point taxation of declared goods prevents a further levy on steel wire ropes made from previously taxed iron wire rods.

C Form compliance remains mandatory for concessional inter-State sales taxation, with unsupported transactions denied the reduced rate.

Secured creditor priority over State VAT dues protects auction purchasers where the bank's security interest and sale came first.

Rebuttable deemed intra-State sale requires verification of evidence showing goods moved outside the State despite missing transit passes.

Original fixed capital investment governs the additional-investment test for fiscal exemption on expansion or diversification of industrial units

Differential VAT must be computed on the original tax-exclusive sale price, not by recasting prior collections as tax-inclusive consideration.

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

Cheque dishonour presumptions remain unrebutted where the accused presents inconsistent, unsupported repayment and security-cheque defences.

Cheque dishonour prosecution requires timely presentation and valid service of an accurate demand notice; defective compliance sustains acquittal.

Recovery certificates could not support insolvency notices before the later deeming provision, which had no retrospective operation.

Cheque presumptions survive cash-loan restrictions, while rebuttal requires cogent evidence and overlooked lending-capacity evidence warrants fresh consideration.

Corporate restructuring disputes requiring statutory adjudication are non-arbitrable, permitting exceptional supervisory review of an arbitral jurisdictional order.

Cheque dishonour presumptions applied where execution, consideration and enforceable debt were proved despite signature mismatch and blank-cheque defence.