Split writ and appeal challenges to a single adjudication order may be declined despite transaction-specific jurisdictional objections.

Minor GST breaches below the statutory tax threshold carry no penalty, while disputed tax and interest remain payable.

GST demands substantially exceeding the notice amount and naming a different entity cannot be justified as typographical errors.

Excess appellate pre-deposit is refundable as security when an unchallenged rectification reduces the tax demand.

GST registration cancellation requires detailed allegations and a reasonable opportunity to reply and attend a hearing

Input tax credit depends on actual receipt of goods, not invoices alone, with fraud-based recovery and penalties potentially applicable.

Share premium on capital account raises reassessment questions where the premium exceeds the intrinsic value of shares

Losses on depreciable asset sales under the block method fall outside the straight-line power asset rules in Section 41(2).

Extended reassessment requires disclosure failure, not an assessing authority's failure to apply an existing judgment during scrutiny assessment.

Time-share membership fees under mercantile accounting are taxable over the membership period rather than entirely on receipt.

Capital gains assessment revision requires both error and revenue prejudice, not substitution of a plausible view after examination

Delayed cooperative society returns may be treated as timely for tax deductions where sufficient cause and genuine hardship are shown.

Benami law amendments apply retrospectively to confiscation machinery, while new offences and enhanced punishments apply only prospectively.

Review of benami property proceedings requires consideration of procedural review rules, even where permission to seek review is granted.

Review jurisdiction and delay condonation: whether court-granted liberty permits relief without considering the statutory bar on review.

Benami property attachment for earlier transactions was set aside alongside related Tribunal orders following an accepted prior decision.

Cross-examination in benami proceedings is not automatic when parties have a fair opportunity to rebut relied-upon material.

Benami property tests: corroborated ownership evidence supports attachment despite later retraction and unverified funding claims.

Foreign trade policy interpretation remains within statutory appellate jurisdiction despite administrative finality provisions in customs exemption disputes

Non-existent precedents and independent decision-making in customs proceedings: consent quashing leaves the allegations unadjudicated and requires a fresh decision.

Customs penalties for attempted illegal export can rest on corroborated voluntary statements when alleged retractions are unsubstantiated.

Bank guarantees for provisionally released distillate oils may be discharged upon consideration of end-use certification and bond execution

Past import misdeclaration requires reliable evidence; later consignment findings alone cannot establish liability for anti-dumping duty.

Gold smuggling allegations require more than foreign markings; credible domestic procurement records can defeat confiscation and consequential penalties.

Stamp duty exemption for parent-subsidiary amalgamations applies to approval orders when the subsidiary is wholly owned

Corporate name similarity to a registered trade mark is assessed without determining likelihood of confusion at the interim stage.

Company management disputes involve fiduciary duties, share allotments, disclosure obligations, joint-management expectations and limits on factual review.

Company property rights remain enforceable through civil suits despite parallel proceedings alleging oppression and mismanagement of company affairs.

Quashing deposit complaints on defence material requires impeccable material that conclusively displaces allegations without taking evidence.

Prospectus expert consent alone does not establish criminal liability, and delayed complaints require justification to overcome the limitation period.

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

Anticipatory bail in organised investment fraud depends on alleged involvement, investigative needs and potential custodial interrogation.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Suspected cross-segment price manipulation supports interim market restraints and joint and several impounding of gains pending investigation.

Civil contempt for non-payment requires specific charges and proof of wilful disobedience, not directorship alone

Resolution plan approval ends pre-existing money-laundering attachments on covered property when statutory clean-slate conditions are met

Corporate debtor immunity after liquidation does not shield directors personally involved in alleged offences before insolvency proceedings.

Corporate guarantor proceedings may follow the principal borrower's insolvency forum, while direct debt and default independently support insolvency initiation.

Shareholder standing to appeal resolution plan approval does not arise solely from a residual distribution to equity holders

Resolution plan deferral pending appeal does not justify adverse findings where stakeholders rely in good faith on finality clauses.

Non-resident rights shares depend on compliant existing holdings, with inquiry procedures and penalty proportionality also relevant to foreign-exchange enforcement.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Saved FERA penal proceedings remain subject to criminal appellate jurisdiction despite FEMA's separate appellate framework.

Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

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.

Competition investigations require an independently formed prima facie opinion, even where a court directs action under law.

Bid rigging and tacit acquiescence raise competition law issues alongside individual liability, income-based penalties and natural justice.

Provisional attachment after quashing a predicate-offence FIR requires independent assessment of proceeds of crime and other underlying FIRs.

Substitution of attached land with alternate assets permitted subject to title, non-alienation and third-party rights safeguards.

Spurious cancer medicines and money laundering raise bail questions over statement admissibility and foundations for proceeds of crime.

Written arrest grounds and bail cancellation: existing bail remains in force for earlier arrests absent alleged misuse or other grounds.

Proceeds of crime attachment can reach holders not accused of scheduled offences when independently formed belief rests on material.

Bank balance attachment as proceeds of crime rested on a recorded statement and an admitted debt to an accused-controlled entity.

Service tax proceedings against a deceased sole proprietor abate where legislation provides no authority to proceed against legal heirs.

Refundable project deposits become taxable on conversion; disclosure removes the suppression penalty, but late return filing remains penalised.

Service tax record discrepancies alone do not establish intent to evade tax or justify an extended limitation period

Overseas subcontracted services to an Indian EPC contractor attract service tax when export requirements are not met

Service tax exemptions for advocate services exclude incorporated companies, while unproved suppression cannot extend recovery limits or sustain penalties.

Evidence first produced on appeal requires verification, not automatic rejection, before tax liability for road works is determined.

Broadcasting invoices to an advertising agency do not bar CENVAT credit when the manufacturer bears tax and documentation is adequate.

Interest on refunded pre-deposits remains unresolved amid a larger-bench reference arising from divergent views on the applicable rate.

Ayurvedic medicine classification requires proof for a proposed cosmetic classification when licences and drug-control evidence support medicinal character.

Job workers bear excise duty as manufacturers, while confiscation requires evidence and repacking may be revenue neutral.

Imported warranty replacement components lose duty exemption without factory use, while eligible Cenvat credit remains available.

Prescription lens fitting is assembly, not manufacture, for central excise purposes even when incidental refining and adjustments are required.

Entry-tax set-off disallowance leaves admitted tax shortfalls payable separately before settlement, even where disputed tax is calculated independently.

Entry tax assessment objections remain unresolved as the constitutional challenge is not pressed and statutory appeal remains available

Sales tax surcharge retains its character as a tax on sales despite being calculated on the tax itself

Electricity infrastructure charges can attract VAT as consideration for the right to use goods despite retained licensee control.

Quasi-judicial immunity does not bar disciplinary scrutiny of alleged misconduct in rectifying orders that reduced confirmed demands.

Silver-palladium alloy taxation follows silver bullion classification under the notification, rather than classification with inferior alloys.

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

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

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

Motor vehicle tax on factory-held stock applies without actual road use, while registration requirements extend to internal driving.

Urgent interim relief and pre-institution mediation: plausible urgency supported an exemption alongside temporary protection against alleged headnote copying.

Stamp duty exemption covers amalgamation of wholly owned sister subsidiaries, with unstayed coordinate-bench precedent binding despite challenge.

Dishonoured cheque claims for chitty debts require proof of the underlying transaction, not merely production of the cheque.

Stamp duty on multi-state loan agreements turns on completed execution, with contractual facility schedules relevant to stated monetary values.

Cheque dishonour liability requires an enforceable debt when cheques are issued against a subsequently set-aside tax assessment.