Writ jurisdiction challenges to tax notices were redirected to the statutory appellate remedy for final assessment orders.

Incorrect interest classification as tax can defeat the statutory appeal remedy by imposing an unwarranted Tribunal pre-deposit requirement.

Statutory appellate remedy bars writ challenge where GST adjudication disputes concern evidence assessment and no exceptional circumstances exist.

GST registration revocation remains unavailable where tax liability is quantified, pending payment or final resolution of the liability challenge.

Statutory appellate remedy for GST demand challenges requires parties to pursue appeal before seeking writ jurisdiction.

Statutory GST appellate remedy bars writ challenges where tribunal can assess jurisdiction, natural justice, and factual issues.

Refund and statutory interest representation must receive a lawful decision within 90 days under the court-directed timeline.

Fair-rent assessment requires consideration of lease terms, valuation principles and market rent; the deficient certificate was quashed for reconsideration.

Penalty initiation under Section 271DA begins with the competent authority's notice, subject to a six-month reasonable-time limit.

Document Identification Number compliance is satisfied when authenticated electronic intimation correctly communicates the order's DIN despite typographical entry errors.

Corroborative evidence is required for suppression-of-sales and unexplained-money additions; unsubstantiated employee statements cannot sustain taxation.

Place-of-effective-management exclusion supported refund where New Zealand tax residence and liability established that Indian tax was not lawfully due.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

Benami money trail and prejudice test shape why attachment survived and the cross-examination challenge did not succeed.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Benami share transfer found where nominal payment, deferred consideration, and continued transferor control showed effective ownership remained unchanged.

Customs tariff classification of diagnostic reagents turns on specific description, Chapter Note 2(b), and alleged willful mis-declaration.

Reasonable period for drawback recovery bars unexplained delayed proceedings where fraud or suppression is not alleged.

Concurrent customs fact findings remain immune from writ reappreciation absent perversity, evidentiary deficiency, arbitrariness, jurisdictional error, or manifest illegality.

Transaction value cannot be rejected solely on non-comparable NIDB data; unsupported enhancement and related penalties fail.

Illegal duty refund remains available when limitation does not apply and the claimant proves duty incidence was not passed on.

Industrial animal-feed machinery classification supports treatment as food-manufacturing equipment, while provisional assessment finalisation governs limitation analysis.

Cheating requires dishonest intent at inception; subsequent commercial default and settled insolvency dues cannot sustain criminal prosecution.

Stamp duty on amalgamation orders requires relevant approval-stage valuation material, not reliance solely on an earlier valuation report.

Borrower interest liabilities survive NPA classification, while listed-entity auditors require evidence, mandatory quality review and appropriate modified opinions.

Discretionary transfer of winding-up proceedings depends on timely, bona fide grounds and may be refused once liquidation has substantially progressed.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

Discretionary restoration costs require reasoned, case-specific justification and may not apply to statutory authorities performing assessment functions.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Mandatory mutual-fund compliance requires maturity redemption, proper rollover consent, disclosure, and due diligence despite investor gains or no loss

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Statutory disciplinary process requires an authorised committee and prior investigation before insolvency professional registration can be cancelled.

Leasehold and project rights in liquidation may be sold, but purchasers remain bound by surviving BOT obligations.

Contractual development rights may enter insolvency estate, but resolution plans cannot override statutory land title or regulatory approvals.

Integrated real estate project land cannot be isolated through delayed termination after statutory approvals and homebuyer rights crystallise.

Section 7 CIRP admission follows established debt and default unless a realisable adjudicated claim justifies refusal.

IBC appeal limitation begins on pronouncement, and the statutory outer limit for condonation cannot be extended.

Director liability under FEMA requires proof of control or culpable involvement; mere designation alone does not justify penalty.

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

Sub judice protection under FEMA barred fresh notice and complaint based on the same cause of action, leading to quashing.

Delayed import payments as trade credit under FEMA, with RBI permission unable to cure the contravention and directors held liable.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

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

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

Territorial jurisdiction in money-laundering cases may be concurrent, but the linked scheduled offence requires trial before the same Special Court.

Retention of suspected money-laundering property remains valid where statutory reasons exist, ECIR quashing is stayed, and limitation excludes stay periods.

Proceeds-of-crime nexus is essential: equivalent-value attachment cannot enforce a pre-existing civil debt absent receipt or diversion.

Knowing participation in routing tainted loan funds prima facie supports a money-laundering complaint and defeats quashing.

Consideration of objections before bank account attachment required; matter remitted for a reasoned decision on the petitioner's objections.

Prima facie scrutiny at discharge permits money-laundering prosecution to continue without adjudicating predicate offences or asset legitimacy.

Unjust enrichment presumption rebutted where reversed Cenvat credit was not recovered from customers, making refund payable to assessee.

Reverse-charge service tax on CIF sea freight cannot support proceedings after the underlying levy was invalidated.

Reverse charge on mining royalty places service-tax liability on recipients and excludes them from threshold exemption benefits.

Show cause notice service requires proof of delivery; mere issuance cannot sustain time-barred service-tax adjudication proceedings.

Railway sanitation and housekeeping services qualified for exemption, while repeat demands could not rely on alleged suppression.

Refund of unlawful service-tax deposits escapes statutory limitation, but unjust enrichment bars recovery by claimants who passed on incidence.

Factory-use exemption for job-worked tractor parts applies on proven end use, while absent suppression bars extended limitation.

Clerical errors in statutory returns cannot sustain excise demands where supporting records disclose the correct clearances and negate suppression.

Related-person valuation requires more than common management; revenue neutrality and departmental knowledge defeated duty demand and extended limitation.

Section 9D cross-examination safeguards supported deletion of Cenvat credit demand where transport evidence established movement of finished goods.

CENVAT credit for contractor-used inputs depends on works-contract abatement, while extended limitation requires proven wilful suppression.

Actual receipt of inputs governs Cenvat credit, while corroborated evidence of undisclosed clearances supports duty demands and penalties.

Tax-variation clauses override firm-price treatment, requiring excise-duty reductions to benefit the purchaser and preventing supplier unjust enrichment.

Registered secured creditor priority prevails over unenforced State tax attachments, protecting auction purchasers from continuing revenue-record encumbrances.

Works-contract composition compliance requires consideration of prescribed records, making an unreasoned best judgment assessment unsustainable.

Rule 83 rectification jurisdiction must be considered before merits, while factual tax characterisation proceeds through statutory proceedings.

Retrospective withdrawal of sugar exemption permits principal tax recovery, but bars pre-amendment penalties and limits interest to lawful demand.

Review jurisdiction cannot reopen decided tax issues, while failure to produce records leaves a substantially identical assessment challenge unsuccessful

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

Cheque dishonour presumptions remain unrebutted where the accused presents inconsistent, unsupported repayment and security-cheque defences.

Cheque dishonour prosecution requires timely presentation and valid service of an accurate demand notice; defective compliance sustains acquittal.

Recovery certificates could not support insolvency notices before the later deeming provision, which had no retrospective operation.

Royalty computation through inclusive sale value remains a valid regulatory measure against mineral pricing manipulation and evasion.

Reduced cheque demand after disclosed part payments may remain valid; disputed debt and Section 56 issues generally require trial.

Settlement preserving cheque dishonour complaints keeps prosecution alive, while civil detention remains distinct from criminal punishment and double jeopardy.