Regular bail in pan masala cess investigation granted with bond, sureties, weekly appearance, and statutory compliance conditions.

Statutory appellate remedy governs consequential GST refund disputes where fresh rejection rests on independently reasoned claim examination.

Limitation for GST demand orders applies to timely issuance, while portal upload and taxpayer service may validly follow later.

Alternative statutory appeal bars direct writ challenge to input tax credit recovery proceedings under the GST framework.

Provisional attachment requires tangible material supporting revenue protection; statutory wording alone cannot sustain a bank-account attachment order.

Advance ruling binding effect remains limited to applicants and jurisdictional officers, preventing third-party writ challenges based on contractual consequences.

Change of opinion bars reassessment when previously scrutinised share transactions are reopened without new tangible material or information.

Recorded business cash deposits during demonetisation cannot be treated as unexplained money without disproving books and supporting records.

Seized-material nexus for section 153C proceedings remained essential, as quashing of satisfaction recording and notices stood undisturbed.

Fair opportunity to respond was denied by ineffective notice service, requiring fresh assessment after personal hearing.

Consideration of revision evidence required before sustaining an ex parte assessment; de novo assessment follows after a fair hearing.

Wilful tax-payment evasion requires deliberate evasive conduct; financial difficulty and delayed payment alone do not sustain prosecution.

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.

LCD touch-panel classification requires Chapter 90 analysis; automotive audio-system use alone does not displace specific LCD treatment.

Provisional release conditions cannot virtually deny release where existing deposits adequately protect revenue and misdeclaration remains unconfirmed.

Provisional release of allegedly restricted goods for re-export remains available pending final customs adjudication on appropriate security conditions.

Strict construction of customs exemptions excludes separately imported QFT Tubes from the concessional duty available for ELISA kits.

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.

Special Companies Act procedure excludes BNSS pre-cognizance hearing in SFIO prosecutions before the Special Court.

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

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.

Assignment deed registration and proof of filing authority cured procedural defects in the Section 7 insolvency application.

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.

Proceeds of crime attachment can rest on probable fund tracing, and prior property purchase does not automatically defeat attachment.

PMLA bail granted where predicate offences were not shown to subsist and no proceeds of crime were identified.

PMLA attachment survives death of accused; Special Court is the proper forum for confiscation or release orders.

Refund limitation for retrospective service-tax exemption runs from the mandatory tax-payment certificate, preserving a timely refund claim.

Pan-India service-tax jurisdiction remains valid where notification framework empowers investigating officers, while pre-consultation guidance cannot invalidate notices.

Common input service credit requires proportionate reversal when shared with non-service investment activity, with extended limitation and penalties applicable.

Statutory refund mechanism requires proof of tax payment and limits delayed-refund interest to the prescribed post-application period.

Contractual recovery claims require civil remedies when deductions are disputed and separate causes of action are time-barred.

Reverse charge on insurance-agent commission places Service Tax liability on insurers; tax-return data alone cannot sustain demands.

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.

Cross-examination rights in clandestine removal proceedings protected noticees, as uncommunicated rejection of requests breached natural justice.

Extended limitation fails where prior departmental disclosure negates suppression, invalidating the central excise duty demand and penalty.

Reliable weighment and corroborative evidence are essential to sustain a demand based on alleged clandestine stock shortages.

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

Revised return requirements limit later claims for a lower VAT rate first raised during reassessment proceedings

Declared goods reimbursement limits State input tax credit denial, requiring notifications to be read down for inter-State resale transactions.

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

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.

Motor accident compensation income assessment should use prior returns flexibly, with a three-year average for self-employed earners.

Specific averments under Negotiable Instruments law are required to prosecute a director for cheque dishonour.