Condonation of delay in writ appeal filing remained governed by the High Court judgment after Supreme Court declined interference.

Concessional IGST for merchant exporters requires strict compliance with registered supplier-recipient supply and movement conditions.

Statutory appellate remedy preserved as recovery action is restrained pending filing of appeal with required pre-deposit.

Statutory appeal delay condoned, preserving merits review and quashing consequential bank recovery notice pending tax liability determination.

Garnishee attachment exceeding the original demand remained stayed while the taxpayer pursued the statutory appellate remedy.

Statutory appellate remedy preserved through liberty to file a delayed appeal subject to pre-deposit and condonation application.

Natural justice in tax remand prevents costs from determining whether an ex parte appellate order automatically survives.

Substantial question of law requirement bars Section 260A appeals seeking factual reassessment of delay evidence and property valuation.

Retrospective tax amendments cannot create fresh liability for completed offshore technical-service payments or displace applicable treaty protection.

Co-operative society interest exemption protects co-operative banks from TDS liability on payments to non-member co-operative societies.

Finality of applicable compounding guidelines requires fee recomputation under the earlier framework, with credit for amounts already paid.

Post-search scrutiny assessment remains valid where the original assessment is pending within limitation; reassessment is not compulsory.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Apprehended alienation is essential for provisional attachment when seized assets remain beyond the alleged holder's control.

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.

Benami transaction threshold requires plaint averments and annexures to plainly disclose a statutory benami arrangement before rejection.

Benami routing through RTGS credits sustained attachment where alleged gold sales lacked independent evidence and cross-examination caused no prejudice.

Separate show-cause notices remain independent, while statutory appeals ordinarily govern challenges to completed adjudication orders.

Settlement time limits exclude periods when the statutory Board lacks quorum, preserving applications from administrative-delay abatement.

Delayed drawback interest remains appealable and accrues from the deemed shipping-bill claim date despite pending entitlement proceedings.

Writ jurisdiction limits independent investigations, damages claims and compelled policy-making where allegations lack credible supporting material.

Customs interest refund limitation applies strictly; electronic clearance payments do not establish protest or extend the statutory filing period.

Baggage import orders fall outside Tribunal appeals, requiring revision before the competent Revisional Authority instead.

Provident-fund defalcation claims may proceed in civil court alongside criminal investigation, with interim protection and SFIO inquiry continuing.

Foreign judgment enforcement permits interim asset disclosure without prior re-adjudication where jurisdiction is presumptively established and discretion properly exercised.

Unpaid security-service claims may be submitted for consideration through the ongoing corporate insolvency resolution process.

Director standing and civil court jurisdiction shape interim relief in corporate governance and oppression disputes.

Article 227 supervision cannot pre-empt NCLT rulings on execution jurisdiction, maintainability, or executability while Supreme Court appeals remain pending.

Professional certification alone does not establish criminal liability without evidence of knowing falsity, connivance, and timely prosecution.

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

Alternative remedies for broker-share disputes precluded writ jurisdiction where arbitration and exchange grievance mechanisms remained uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences granted pending appeals where statutory penalties, repeat prosecution, fines, and directorship remained arguable.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Fraud classification orders remain valid when audit findings are adopted and affected parties receive a meaningful opportunity to respond.

Resolution plan distributions remained enforceable because the pending Supreme Court challenge carried no stay on redistribution directions.

Insolvency jurisdiction covers directions requiring suspended directors to assist in identifying and recovering leased corporate debtor assets.

Insolvency professional replacement remains CoC-controlled, with tribunal intervention limited to exceptional circumstances not established on these facts.

CIRP moratorium asset restoration can proceed independently of fraudulent trading findings, preserving the corporate debtor's insolvency estate.

Extinguished arbitral award claims cannot be revived after resolution plan approval, while court-held security remains the corporate debtor's asset.

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.

Mandatory opportunity notice and speedy trial protections can invalidate delayed foreign-exchange prosecutions despite available criminal revision.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bona fide purchaser claims over attached villa plots require verification of consideration, documentation, and possible collusion before release.

Provisional attachment powers require reason to believe property represents proceeds of crime; special leave petitions were dismissed.

Article 226 judicial review permits challenge to an ECIR and consequential money-laundering action despite its internal administrative character.

Closure report jurisdiction rests with the filing court, while concluded proceedings do not by themselves bar investigation or trial.

Writ review of money-laundering attachment remains exceptional; predicate-offence and proceeds quantification disputes belong in statutory proceedings.

PMLA regular bail requirements remained unmet as the scheduled offence subsisted; petition dismissed with liberty to renew before trial court.

Manufacture exclusion from business auxiliary service applied to electroplating job work; Revenue's appeal was withdrawn and dismissed.

Pure-agent reimbursements for third-party expenses are excluded from clearing and forwarding service taxable value when prescribed conditions are met.

Original works valuation applies to comprehensive showroom fit-outs, while forfeited advances and fire-loss reimbursements are not taxable service consideration.

Coal beneficiation as mining activity was outside Business Auxiliary Service until the separate mining service category took effect.

Project completion certification before the relevant date defeats service-tax liability when later municipal approval is merely procedural.

Indivisible turnkey ATM contracts could not be split to tax integral installation and commissioning under the earlier service tax framework.

Unjust enrichment in excise refunds depends on proving whether duty incidence was passed on to consumers.

Outward transportation credit under FOR destination contracts remained available before the amended CENVAT input-service definition took effect.

Unutilised cess credits do not gain cash-refund eligibility merely through GST transitional provisions or reversal after attempted transition.

Manufacture requirement for excisability excludes fly ash arising as waste during coal-based captive electricity generation from central excise duty.

Non-interference with CESTAT orders results in dismissal of central excise civil appeals by the Supreme Court.

Manufacture requires a distinct new product; latex dilution, preservation and repacking did not trigger fresh excise duty.

Composition-tax benefit remains available when out-of-State liquor resale is separately taxed at the normal rate.

Form-38 correction-marker irregularity cannot sustain penalty absent evidence of tax evasion or attempted evasion for non-resale machinery imports.

Arbitration clause bars Article 226 route for contractual differential tax recovery, requiring the payment dispute to proceed before arbitrator.

Transfer of right to use identifiable payment terminals attracts VAT despite supplier ownership, maintenance duties and operational controls.

VAT composition liability follows registered property sales, preventing tax on construction-stage advances contrary to binding advance rulings.

Incomplete Form 38 entries alone cannot justify a transit-goods penalty without additional material supporting an adverse inference.

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

Article 32 quashing requires exceptional circumstances, while distinct cyber-fraud transactions may remain subject to separate FIR investigations.

Authorised representation in cheque dishonour complaints remains valid despite technical cause-title sequencing of the society and its Secretary.

Corporate cheque dishonour liability requires arraigning the company; later addition cannot cure a defective complaint against its signatory.

Same-transaction test permits one FIR for conspiracy-linked cheating, while joint trial depends on factual nexus between alleged acts.

Cheque execution presumptions require cogent rebuttal, while revisional review cannot replace concurrent factual findings through fresh evidence assessment.

Cheque dishonour liability excludes non-signatory family members of sole proprietorships without a legally recognised basis for vicarious liability.