Input tax credit reversal requires supplier-default inquiry, purchaser evidence, and procedural safeguards before recovery action.

Input tax credit conditions remain valid, but supplier-cancellation demands require transaction-specific evidence and findings of statutory fraud.

GST registration cancellation for return non-filing may be reversed upon filing pending returns and paying all statutory dues.

Electronic Cash Ledger debit determines GST payment, while later relief for available balances operates prospectively only.

Monetary limits for departmental GST appeals prevail unless recurring issues create genuine wider or substantial revenue implications.

Refund withholding during anti-evasion investigations remains valid where evidence supports suspected fraudulent input tax credit claims.

Limitation compliance governs special leave petitions where an unexplained delay prevents review of an appeal dismissed for low tax effect.

Reassessment jurisdiction and cash withdrawals as assets framed challenges dismissed at oral-hearing and review stages.

Judicial discipline in identical reassessment challenges leaves spurious-transaction and escaped-income issues for factual examination, limiting writ interference.

Limitation for search assessment notices renders notices invalid beyond the statutory look-back period for earlier assessment years.

Limitation for Section 153C notice excludes assessment year 2016-17 where alleged escaped income falls below the statutory threshold.

Reassessment requires escaped income; valid first-year disclosure covering the full extended financial period defeats reassessment 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.

Private-conveyance re-import exemption protects Indian vehicles from commercial export-clearance demands and permits manual Bill of Entry filing where portals fail.

Burden of Proof for Notified Gold Shifts to Revenue When Delivery and Procurement Records Establish Licit Source

Transaction value requires cogent comparability evidence, limiting reassessment while preserving duty and penalties for undeclared imported quantities.

Tariff classification of DHA algae oil turns on its mixed fatty-acid composition, excluding the claimed customs exemption.

Optical transceiver classification: interface components are telecommunications goods, not complete Optical Transport Network products, because they lack system functions.

Provisional-release security must remain proportionate, allowing writ review of excessive Customs Act conditions despite an appellate remedy.

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.

Company-name rectification requires holistic comparison: TOPLAD too nearly resembles TOPLAND, without proving likely consumer confusion.

Section 244 waiver jurisdiction preserves oppression and mismanagement remedies where statutory member-consent thresholds are satisfied.

Reasoned interim relief requires an effective hearing; non-filing of a reply alone cannot justify substantive ex parte orders.

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.

Fraudulent insolvency initiation permits recall, but a mature collective CIRP may continue where stakeholder interests and statutory objectives require.

Approved resolution plans extinguish unprovided rehabilitation claims, while writ review does not reassess fact-based eligibility findings.

Clean-slate principle prevents revived lease arrears and transfer charges after an approved insolvency resolution plan mandates rights transfer.

Joint development co-promoter liability and unchallenged recovery certificates permit auction despite pending insolvency proceedings under real estate regulation.

Revival liberty under a failed one-time settlement cannot protect guarantors whose own non-performance caused the settlement failure.

Mandatory liquidation after CIRP expiry cannot be deferred by creditor voting or post-expiry revival efforts.

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.

Equivalent-value attachment under PMLA can reach independently acquired property when scheduled offences and prima facie proceeds are established.

Uncrystallised development rights cannot support release or substitution of provisionally attached land without proven title and consideration.

Provisional attachment requires an original statutory foundation; later FIRs cannot retrospectively validate seizure, retention, or freezing measures.

Further money-laundering investigation may continue after a complaint and before charge framing without prior Special Court leave.

Statutory twin conditions for money-laundering bail do not justify interference where the bail order shows reasoned consideration.

PMLA property attachment restricts banks from enforcing mortgages unless they prove due diligence and non-involvement in money laundering.

Mistaken service-tax payments on exempt GTA services constitute refundable deposits, with compensatory interest for unlawful retention.

Proceedings against an amalgamated transferor company are null, invalidating adjudication founded on its show-cause notice.

Judicial discipline requires revenue authorities to follow unstayed appellate orders when assessing construction-service tax exemptions.

Reciprocal promotional benefit distinguishes taxable sponsorship from CSR donations, while unsupported suppression cannot extend the service-tax limitation period.

Duplicate service-tax demands for the same period require verification before fresh adjudication where parallel demand orders exist.

Notification-based service-tax exemption requires timely certified returns; belated filing defeats relief, while penalties must follow statutory caps.

Mandatory appellate pre-deposits are not excise duty, so duplicate deposits bypass duty-refund procedure and attract interest.

CENVAT credit for taxed Business Support Services remains available where group-company support directly serves manufacturing operations.

CENVAT credit reversal is inapplicable to electricity generated from bagasse and supplied outside the manufacturing factory premises.

Admissible evidence for CENVAT credit: unauthenticated electronic records and untested third-party statements cannot establish non-receipt of inputs.

Electronic Evidence Admissibility Limits Excise-Duty Quantification, While Unretracted Statements May Independently Support Particular Transactions Where Corroborated

Mega Power Project supplies under competitive bidding retain the Cenvat Credit exception despite partial customs-duty exemption.

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.

Transfer of right to use buses requires possession and effective control, excluding service-based bus-hiring arrangements from VAT.

VAT on stock shortages cannot disregard later taxed sales, as doing so risks double taxation and undermines default assessments.

Works-contract VAT requires a taxable-turnover mechanism; builder construction after a sale agreement remains taxable in principle.

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.

Bank merger does not invalidate a cheque or bar dishonour proceedings when the successor bank assumes the account.

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

Registered-post statutory notice to the drawer's correct address triggers presumed service despite receipt by a co-residing family member.

Juridical Seat Versus Venue: arbitral award challenges lie before the competent court at the contractual place of work.

Recall of merits order requires cogent grounds; complainant's absence alone does not justify reopening process quashing.

Article 226 review limits courts to procedural legality, preserving plausible disciplinary closure despite alternative factual views.