Alternate statutory remedy bars writ interference where the challenge turns on disputed facts and no exceptional ground is shown.

Regular bail in GST prosecution allowed where documentary evidence dominated and custodial interrogation was no longer necessary.

Statutory appellate remedy prevails over writ jurisdiction in a GST dispute with a jurisdictional challenge.

Alternate statutory remedy under GST can bar writ jurisdiction where an efficacious appellate process is available.

Mandatory pre-decisional hearing under GST law invalidates liability orders passed without affording the taxpayer an opportunity to respond.

CGST adjudication remand for fresh consideration of title transfer and Entry 5 of Schedule II under GST law.

Carry-forward of losses under tax law requires express statutory authority; amalgamation cannot expand the permitted set-off period.

Corrigendum to reassessment notice can cure response-time defect; factual tax explanations must be tested by the Assessing Officer.

Beneficial CBDT circular on delayed form filing applies to genuine hardship cases beyond specified assessment years.

Reassessment notice based on vague third-party seized material was quashed for lacking any discernible nexus with the assessee.

Reopening of assessment needs prima facie nexus; vague seized material and third-party references cannot sustain notice.

Section 68 addition on loan receipts fails where banking trail and lender identity evidence were unrebutted.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Statutory limitation in customs appeals cannot be extended beyond the outer limit, though writ relief may restore merits review.

Monetary limit and factual findings barred interference with Customs Broker penalty deletion under the Customs Act.

Re-export of seized imported goods allowed on security conditions to protect revenue while duty issues remain pending

Provisional release conditions for seized imported goods were modified to balance revenue protection and investigation needs.

Mandatory limitation under Customs Brokers Licensing Regulations applied, and a delayed inquiry report was held time-barred.

Provisional release of seized imported goods must be decided expeditiously on merits after considering security already furnished.

Prolonged custody and one-third sentence completion justified statutory bail where trial had not yet begun.

Liquidation dividend distribution requires notice before recovery of excess payments and only proportionate reserves for pending claims.

Delay condoned, but no ground found to interfere with the High Court order; special leave petition dismissed.

Share transfer rights, meeting notice validity and non-compete obligations can bind a transferee under the joint venture framework.

Foreign company status under Companies Act depends on Indian business presence; jurisdiction issue remanded for fresh factual determination.

Restoration of struck-off company name turned on business continuity evidence and misappreciation of records; refusal was set aside.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Corporate debtor appeals by suspended directors are incompetent once insolvency control vests in the interim resolution professional.

IBC resolution plans bind stakeholders and can override shareholder objections to state consent, property, and discrimination claims.

Limitation for IBC company appeals runs from open-court pronouncement, and certified-copy exclusion applies only if timely sought.

Commercial wisdom in insolvency resolution prevailed; plan selection, escrow treatment, and voting extensions were upheld as compliant.

Pre-existing dispute and no operational debt can bar Section 9 insolvency admission under a profit-sharing contract.

Condonation of refiling delay requires specific, credible explanation; routine clerical difficulties are insufficient without supporting particulars.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

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

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

Fugitive economic offender threshold: subsisting warrant and prima facie evidence can sustain declaration under the 2018 Act.

Equivalent-value attachment under money-laundering law can stand even where the property is jointly owned and proceeds are dissipated.

Additional evidence at appeal stage requires due diligence, relevance, and a recognised legal ground; bare requests fail.

Proceeds of crime and provisional attachment: pre-existing commercial deals were excluded, but a delayed dairy payment was upheld.

Single-member PMLA Bench, limitation exclusion, and prima facie proceeds-of-crime link upheld for attachment confirmation.

PMLA burden of proof and disclosure of lawful source upheld for frozen bank accounts and seized digital records.

Tour operator services were taxable in the pre-negative list period, but conflicting legal views barred extended limitation and penalty.

Mobilization advance before point of taxation regime was not immediately taxable; penalty fell and interest needed verification.

Voluntary tax payment before notice and reasonable cause barred penalty, while the service tax demand already paid remained intact.

Cenvat credit reversal with interest defeats service tax demand and penalty where tax was otherwise paid under the valuation rules.

Composite works contract and separate fit-out leasing escaped service tax before taxation of works contracts began.

Cenvat credit on jointly addressed invoices was disallowed, but the extended limitation period and penalty failed for lack of suppression.

Refund limitation under Central Excise law runs from the appellate order, while adjudication appropriation converts deposit into duty.

Rule 6(3) Cenvat credit liability cannot be reimposed where an identical issue was already finally decided for the assessee.

Manufacture, CENVAT credit reversal and limitation: processed stainless steel goods were held to be commercially distinct, with Revenue's appeal failing.

Small-package exemption defeats MRP-based duty demand where the department cannot prove clear, quantifiable non-exempt clearances.

Rule 26 penalty cannot stand against a mere broker without possession or dealings in excisable goods.

Rule 26 penalty requires knowledge of confiscable goods and compliant reliance on statements under section 9D.

Limitation and statutory jurisdiction bar reassessment where belated acceptance of self-assessment cannot cure a defective notice.

Input tax credit requires proof of genuine purchases and physical movement of goods; remand ordered for fresh verification.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Bank amalgamation under Section 45 upheld: depositor classification, staggered repayment and interest treatment found lawful.

Cheque presentation period and stale-instrument dishonour under the Negotiable Instruments Act: liability and vicarious liability were not made out.

Company arraignment is mandatory before prosecuting directors for cheque dishonour under the Negotiable Instruments Act.

Security cheques can attract Section 138 when a legally enforceable loan debt exists on presentation and remains unpaid.

Section 139 presumption in cheque dishonour complaints cannot be rebutted at the process stage; liability must be tried on evidence.