Natural justice in Section 74 hearings requires notice of any rescheduled hearing before ex parte determination.

Audit-reply consideration under Rule 101(4) does not alone invalidate a Section 74 show-cause notice before adjudication.

GST penalty liability reaches non-taxable beneficiaries only for transactions occurring after the provision took effect.

Commercial services in designated smoking areas: hookah provision is prohibited; police enforce compliance, while local licensing authority is absent.

Pre-arrest communication of reasons to believe is mandatory; inquiry summonses cannot substitute for promised arrest notice.

Writ jurisdiction against GST show-cause notices: alternative statutory remedy remained available with extended limitation for recourse.

Reassessment limitation challenge failed where an unexplained delay in filing the Special Leave Petition barred intervention.

Draft assessment order requirements under Section 144C shape forum selection, assessment validity, limitation, and remand-related reassessment powers.

Assessment-year relevance of transaction entries must be determined; reliance on subsequent-year credits can invalidate assessment and revision.

Condonation of delay requires sufficient cause; unexplained prolonged delay and unrectified defects render an appeal time-barred.

Bank securities valuation permits revaluation losses, while non-rural bad debts remain deductible independently of rural-advance provisions.

Pending insolvency proceedings left tax appeal questions unanswered while the Department pursued its protected claim in settlement proceedings.

Benami property claims cannot enforce ownership or possession through post-commencement suits, even where the underlying sale predates the prohibition.

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

Benami property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Board appeal instructions make low-tax-effect departmental challenges before CESTAT non-maintainable and support withdrawal of pending appeals.

Prospective operation of exemption notifications protects imports under pre-amendment bills of lading and preserves consideration of provisional release.

Prospective operation of exemption-notification amendments preserves provisional release rights where bills of lading pre-date the amendment.

Re-export of seized SEZ imports permitted pending customs adjudication on bond and bank-guarantee security requirements.

Solar photovoltaic customs exemptions extend to integrated circuit-pattern machinery and PVF backsheets, defeating confiscation consequences.

DGFT duty-paid EPCG regularisation prevents customs confiscation and penalties for alleged notification breaches after export-obligation settlement.

Forensic audit scope remains limited to debtor-bank transactions, excluding unrestricted scrutiny of banks' wider affairs.

Oral corporate agreements remain valid under general contract law, while representative authority requires evidence rather than plaint-stage rejection.

Consent terms in oppression proceedings can settle challenges to articles amendments and rights issues without merits adjudication.

Nominee director liability requires involvement in company affairs, not appointment alone, where deposit-repayment directions remain unmet.

Abeyance of NCLT proceedings pending completion of governmental investigation proceedings and submission of the report.

Reasoned Findings in Corporate Oppression Claims Protect Parties from Unexplained Dismissal and Unfair Perjury Consequences

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Main objects clause limits virtual digital asset investments, rendering pre-amendment preferential issue deployment ultra vires and void.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Liquidation-auction forfeiture clauses can cover deposited sale consideration when a successful bidder defaults despite disclosed title concerns.

Personal guarantor settlements do not confer financial creditor priority or interrupt statutory liquidation estate distributions.

Central Sales Tax recovery machinery does not create secured debt or insolvency priority for State tax dues.

Fit and proper insolvency professional status cannot be denied solely because disciplinary proceedings continue after punishment is stayed.

Pre-suspension default controls Section 10A despite a mistaken Form I date and failed One-Time Settlement in CIRP applications.

Recall of ex parte orders cannot be denied on delay where express liberty was granted to contest pending proceedings.

Director liability for unrealised export proceeds survives company liquidation when reasonable recovery steps remain unproven.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

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.

PMLA Property Restoration Requires Qualifying Claimants and Separates Attached Promoter Assets from Corporate Insolvency Proceedings

Sanction for money-laundering cognizance remains open as trial proceeds uninfluenced by earlier observations on the issue.

Material prosecution documents may enter attachment appeals, while late production can still attract procedural costs.

Prima facie proceeds-of-crime link supports property retention despite joint-family ownership claims and alleged notice defects.

Medical interim bail under PMLA protects personal liberty where serious illness and prolonged pre-trial custody justify release.

Equivalent-value attachment permits pre-offence property to secure unavailable proceeds of crime in money-laundering enforcement proceedings.

Extended limitation for service tax recovery fails where VAT and ST-3 returns disclose all relevant taxable transactions.

Service-tax demand requires supported turnover evidence, while qualifying residual receipts receive threshold exemption from tax liability.

Extended limitation for reverse-charge service-tax interest cannot apply where tax was paid through permissible CENVAT credit.

Procedural proof delays cannot defeat Sabka Vishwas discharge certificates after timely payment and appeal withdrawal.

Reverse-charge liability for foreign-bank charges fails without proof that the exporter received identified taxable services.

Refund exemption compliance distinguishes condonable Form EXP2 filing lapses from mandatory shipping-bill endorsement of foreign-agent commission.

Appellate forum allocation for service-taxability disputes excludes statutory appeals over intermediary and export-service characterisation at the incorrect forum.

Cenvat credit remains available for capital goods used to manufacture plant and machinery embedded permanently to earth.

Movable telecom towers support CENVAT credit and preserve related service credits and SEZ exemption for mobile operators.

Post-Closure Cenvat Credit Refunds Must Meet Statutory Limitation and Cannot Use the Pre-Deposit Refund Procedure

Service classification disputes on taxability follow the exclusive appellate route prescribed for assessment-related questions under the Central Excise framework.

Statutory service requirements determine appeal limitation, while a filing deadline falling Sunday extends to the next working day.

Statutory appellate remedy for uncalculated DVAT interest requires challenge through appeal rather than writ proceedings.

Mandatory time limits for remanded assessments extinguish unrenewed tax demands and require refund of related objection-stage pre-deposits.

Pre-deposit compliance cannot be insisted upon before verifying whether an appellant was required to file the disputed e-return.

Manufacturing-use concession covers precision instruments unless they are plant and machinery, while non-concessional imported goods face higher tax.

Input tax credit remains available when genuine purchases and goods movement are proven despite supplier tax default.

Recorded Software Media Classification places pre-recorded CDs and DVDs under the lower VAT entry, not the blank-media entry.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Territorial appellate jurisdiction invalidates orders by an unauthorised authority, requiring de novo merits adjudication before the competent appellate forum.

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

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Statutory appellate jurisdiction cannot be transferred to an Arbitral Tribunal by converting a Section 37 appeal into Section 17 relief.

Agricultural produce classification excludes commercially distinct manufactured rice products, invalidating market-fee coverage created through executive scheduling.

Cheque dishonour presumptions: admitted signature shifts the evidentiary burden, while unsupported blank-cheque claims and routine revision challenges fail.

Statutory conciliation notices under MSMED law are not subject to premature Article 227 review, despite parallel commercial proceedings.

Mandatory pre-process inquiry for out-of-jurisdiction accused requires remittal, not termination, where prima facie forgery and cheating allegations persist.

Police assistance costs under SARFAESI cannot be imposed on secured creditors as a possession condition.