GST registration cancellation replies require prompt disposal when taxpayers seek an early decision without merits adjudication.

GST registration cancellation appeals may receive merits review where explained delay and disproportionate hardship justify reopening the remedy.

GST registration cancellation for return default stands where notice was adequate and writ powers cannot bypass appellate limitation.

Deferred road annuities remain taxable works-contract consideration and cannot claim the access-to-road services exemption.

Regular bail in GST transport prosecution supported where no tax liability was determined against the transporter.

GST appellate limitation yielded to factual examination of exempt-services claim, restoring the appeal for adjudication on merits.

Search assessment additions: delayed challenge failed as binding precedent already governed the disputed unexplained-credit issue.

Royalty characterisation of cricket live-feed fees turns on the distinction between copyright and broadcast rights.

Centralisation under Section 127 fails when completion of the related assessment removes the stated investigative purpose.

Section 153C notice timing requires immediate action; notices issued after an unreasonable delay were time-barred and invalid.

Sufficient cause for administrative filing delay permits condonation where the explanation is bona fide, detailed, and unchallenged.

Transfer-pricing method selection remains factual unless findings are perverse or conflict with prescribed benchmarking rules.

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 share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami property attachment requires verified funding, control, and transaction evidence; incomplete investigation led to remand for reinvestigation.

Export duty assessment evidence and transaction value issues remained unresolved after the civil appeal was not entertained.

Inconclusive chemical reports and reclassification disputes ended with dismissal of civil appeals following dismissal of related proceedings.

Re-import exemption requires continuity of transaction; equipment cleared under a fresh petroleum contract is treated as a fresh import.

Customs Broker licence revocation failed where identical export allegations lacked factual distinction and raised no substantial legal question.

Customs broker licensing violations require merits adjudication where alleged inquiry delay and overlapping officer roles lack factual basis.

Drawback recovery requires prior reassessment or liability determination; direct recovery for export misclassification is impermissible.

Conditional creditor consent requires scrutiny before revival scheme approval, ensuring informed assent, fairness, and valid statutory majority support.

Invoice recovery limitation remains unaffected by winding-up proceedings, while valid partnership registration preserves capacity to sue.

Functus officio bars intervention and recall in concluded writ proceedings without a demonstrated subsisting affected right.

Contractual forfeiture in e-auctions requires fresh examination of loss, deposit terms, and the permissible forfeiture amount.

Impracticability in convening shareholder meetings requires concrete proof before exceptional Tribunal intervention can override ordinary corporate mechanisms.

Review jurisdiction requires an apparent error or valid reconsideration ground; absence of either results in dismissal of review petition.

Associate-company and related-party definitions prevail over accounting indicators, defeating fraud, consolidation and disclosure allegations without proof of control.

Material event disclosure requires conspicuous reporting of terminated acquisition agreements; a footnote in financial results is insufficient.

Insider trading prohibition applies to securities sales while possessing unpublished price sensitive information unless a recognised exonerating circumstance is proved.

RTI disclosure limits: public authorities need not obtain private-body information unavailable in their records solely to answer requests.

Securities-market debarment relief permits approved preferential warrants and ordinary mutual-fund transactions while preserving the underlying debarment.

Front-running prosecutions must follow the specialised securities-law complaint procedure and cannot bypass it through a general criminal FIR.

Statutory appellate remedy under the Insolvency Code generally bars writ challenges to National Company Law Tribunal liquidation orders.

Insolvency admission based on undisputed information utility default records remains valid despite objections to photocopied supporting documents.

Statutory appeal for disciplinary orders requires challenges to proceed before the appellate tribunal rather than through writ jurisdiction.

Restoration of dismissed company petitions remains available beyond Rule 48's period where sufficient cause and inherent powers justify condonation.

Resolution plan reconsideration permits creditor committee rejection where applicants refuse revisions and commercial decisions remain non-justiciable before approval.

Earnest money guarantees secure scheme submission, not compulsory participation in a renewed liquidation process after rejection.

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.

Provisional attachment for alleged money laundering remains undisturbed as Supreme Court declines interference with the High Court order.

Money-laundering bail restrictions prevail where prima facie incriminating material and flight or interference risks remain despite prolonged custody.

Third-party property attachment requires proof of a money trail or valid equivalent-value linkage to laundering.

Interim access to frozen funds permits verified salaries and statutory payments while preserving safeguards pending appeal.

PMLA bail conditions and proceeds-of-crime issues await substantive consideration after notice and permitted dasti service.

Frozen proceeds-of-crime funds cannot be used to pay another company's salary and statutory liabilities under an interim arrangement.

Business Auxiliary Service covers loan and insurance referral promotion, while pre-notice tax payment prevents suppression penalty.

Technical inspection and certification service classification sustained for standard, labelling and processing fees, with the appeal dismissed.

Intermediary service classification failed where branch functions were performed on its own account, eliminating service-tax liability.

Extended limitation for subcontractor service tax fails without evidence of wilful suppression amid a bona fide interpretative dispute.

CENVAT input eligibility covers telecom towers and prefabricated buildings indispensable for antenna positioning and mobile output services.

SEZ service-tax exemption extends to subcontractors where approved services support authorised operations despite a procedural Form A-1 lapse.

Input service credit cannot be denied solely because head-office invoices were not routed through a registered distributor.

CENVAT credit for fly-ash transportation remains available when disposal supports captive power generation and dutiable manufacturing operations.

Cenvat credit on duty-paid inputs remains available when receipt and manufacturing use are proved, despite supplier-side manufacture disputes.

Supplier liability write-offs do not require CENVAT credit reversal without proof that inputs or capital goods were written off.

Excess excise duty collections by non-manufacturer contractors must be credited to the Central Government with applicable interest.

Pre-duty investigation deposits remain refundable revenue deposits, attracting interest from payment date rather than delayed-refund statutory interest.

VAT and sales tax litigation reached the Supreme Court without disclosed underlying statutory or factual issues.

Rectification jurisdiction cannot recall a final revision order to secure merits rehearing on allegedly undecided issues.

Petroleum-product classification includes Hydraulic Oil as a taxable consumable, while reassessment conditions for escaped turnover remain satisfied.

Gross turnover taxability of drought relief remained undisturbed where relief was invoiced and charged to the purchaser.

Inter-State vehicle movements linked to dealer orders and advance payments constitute taxable sales, not exempt branch stock transfers.

Statutory interest on delayed refunds remains payable after principal refund release and must be quantified and released.

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

SARFAESI alternative remedy requirement bars direct writ challenges to bank-recovery measures where specialised statutory recourse remains available.

Arbitration agreement channels termination and security-deposit disputes to commercial remedies, while admitted amounts may be released without prejudice.

Personal insolvency moratorium does not halt cheque dishonour prosecution of directors for corporate debt under statutory vicarious liability.

Inherent jurisdiction cannot decide disputed cheque-dishonour defences when statutory presumptions apply and trial evidence has substantially progressed.

NDPS commercial-quantity bail requires strict twin-condition compliance, reinforced by targeted verification and monitoring safeguards for foreign nationals.

Disciplinary inquiry delays do not void proceedings without express abatement or proven prejudice; specific charges require evidentiary inquiry.