Statutory GST appeal remedy restricts writ challenges, requiring show-cause notice objections before the Appellate Authority.

GST appellate limitation allows exclusion for bona fide rectification proceedings but not condonation beyond the statutory outer limit.

Anticipatory bail in fake GST registration fraud refused due to technical evidence, non-cooperation, and need for custodial interrogation.

AI-generated legal research requires independent verification before quasi-judicial use; defective orders require fresh, reasoned adjudication after notice.

Transitional SGST refund requires proven Electronic Credit Ledger entry, while expired appeal limitation ordinarily bars writ challenges.

Passport renewal for a bail accused cannot be curtailed without justified absconding risk; regular validity remains subject to travel conditions.

Unexplained cash credit provisions cannot assess an earlier-year advance as income in a later assessment year.

Specific penalty charge in statutory notice is mandatory; an unspecified concealment or inaccurate-particulars notice invalidates penalty proceedings.

Reassessment initiation requires only prima facie income escapement, while loan genuineness and taxpayer evidence await substantive reassessment proceedings.

Section 12AB registration requires a fair opportunity to substantiate lease evidence, rent expenditure and genuine charitable activities.

Delayed Form 10B filing does not bar charitable exemption when submitted with the return before processing.

Misreporting penalty requires reasoned assessment of bona fide explanation and full disclosure before enhanced rates can apply.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

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

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

Benami share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Accrued SEIS benefits cannot be retrospectively curtailed by Foreign Trade Policy notifications affecting completed eligible service exports.

Redemption of confiscated foreign currency requires judicious discretion, not automatic refusal merely because the goods are prohibited.

Aluminium profile classification remains under the specific heading when cut lengths retain uniform cross-section and profile characteristics at import.

Personal-use keyboard imports under a free tariff entry cannot be reclassified as dutiable goods under personal-import provisions.

Preferential origin verification requires certificate-specific inquiry; general allegations cannot justify denial of customs-duty benefits or consequential penalties.

Knowledge of offending imported goods is essential for enhanced customs penalty; improper storage instead attracts residual liability.

Conditional creditor consent requires scrutiny before revival scheme approval, ensuring informed assent, fairness, and valid statutory majority support.

Invoice recovery limitation remains unaffected by winding-up proceedings, while valid partnership registration preserves capacity to sue.

Condonation of filing delay enabled restoration of a company appeal for merits-based decision by the High Court.

Contractual forfeiture in e-auctions requires fresh examination of loss, deposit terms, and the permissible forfeiture amount.

Impracticability in convening shareholder meetings requires concrete proof before exceptional Tribunal intervention can override ordinary corporate mechanisms.

Review jurisdiction requires an apparent error or valid reconsideration ground; absence of either results in dismissal of review petition.

Associate-company and related-party definitions prevail over accounting indicators, defeating fraud, consolidation and disclosure allegations without proof of control.

Material event disclosure requires conspicuous reporting of terminated acquisition agreements; a footnote in financial results is insufficient.

SCORES complaint appeals cannot secure civil monetary relief before the Tribunal; alternative legal remedies remain available to aggrieved parties.

RTI disclosure limits: public authorities need not obtain private-body information unavailable in their records solely to answer requests.

Securities-market debarment relief permits approved preferential warrants and ordinary mutual-fund transactions while preserving the underlying debarment.

Front-running prosecutions must follow the specialised securities-law complaint procedure and cannot bypass it through a general criminal FIR.

Interim moratorium for personal guarantors ceases in pending insolvency proceedings, restoring creditor recovery remedies during pre-admission stages.

Financial debt and qualifying default support CIRP admission despite disputed interest, partial payment, and inapplicable statutory protection.

Statutory appellate remedy before NCLAT generally bars writ challenges to NCLT orders absent sufficient grounds for bypassing it.

Regulatory fees in insolvency may form process costs when expressly authorised and broadly connected to regulatory functions.

Parallel insolvency recovery permits liquidators to pursue receivables while depositor-protection investigations retain control over offence-linked assets.

Homebuyer refund election ends continuing allottee status, preventing financial-creditor recognition for insolvency proceedings under the Code.

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

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.

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.

Disproportionate assets can constitute proceeds of crime, supporting attachment when projected as untainted property under money-laundering law.

PMLA bail proceedings permit fresh merits consideration after timely surrender despite dismissal of challenge to High Court order.

Subsisting scheduled offence requirement prevents PMLA action from continuing after predicate proceedings close without lawful revival.

Anticipatory bail in money-laundering probes may be denied where prima facie involvement, non-cooperation, and custodial interrogation needs persist.

Money-laundering complaint requires departmental consideration and communication, without a court-imposed deadline or merits determination.

Mandatory PMLA bail conditions cannot be bypassed through parity or investigation cooperation, making unsupported bail unsustainable.

Collective investment scheme classification excluded service tax on holiday scheme membership services, rendering related demands and penalties unsustainable.

Sabka Vishwas discharge certificates require manual examination where declared tax payment is established and remains undisputed.

CENVAT credit on telecast fees remains available where free commercial slots directly support taxable advertising services.

Works contract composition option remains irrevocable, but service-tax rates change with the applicable point of taxation during performance.

Pre-levy mining leases: royalty paid after Government services became taxable remained outside service tax where mining rights were granted earlier.

Rent-a-cab taxation excludes per-kilometre bus operations where owners retain possession, supervision and operational control throughout service delivery.

Steel tubular transmission pole classification under tubes and pipes confirms duty demand was not a retrospective levy.

Unjust enrichment does not bar excise-duty refunds where pre-declared discounts reduce value and duty incidence remains with the assessee.

Pre-amendment CENVAT credit remained available for duty-paid inputs from area-based exempt units without an express prohibition.

CENVAT credit on duty-paid fish oil remains available to buyers despite the supplier claiming concessional excise duty.

CENVAT credit supported by invoices, stock records and payment evidence cannot be denied on uncorroborated supplier material alone.

Input service credit for factory setup survives deletion of the inclusive phrase unless a specific construction exclusion applies.

VAT and sales tax litigation reached the Supreme Court without disclosed underlying statutory or factual issues.

Rectification jurisdiction cannot recall a final revision order to secure merits rehearing on allegedly undecided issues.

Petroleum-product classification includes Hydraulic Oil as a taxable consumable, while reassessment conditions for escaped turnover remain satisfied.

Fresh assessment appeals require separate Legal Benefit Fund court fees after remand, without adjustment of earlier appeal fees.

Post-inspection revised returns may mitigate additions but cannot negate materially established purchase, sales, and turnover suppression.

Statutory interest on delayed refunds remains payable after principal refund release and must be quantified and released.

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

Cheating and conspiracy require proven dishonest inducement and prior agreement; suspicion or association alone cannot sustain criminal liability.

SARFAESI remedy before the Tribunal prevails, while disputed settlement terms cannot be enforced through writ jurisdiction.

Personal insolvency moratorium does not halt cheque dishonour prosecution of directors for corporate debt under statutory vicarious liability.

Inherent jurisdiction cannot decide disputed cheque-dishonour defences when statutory presumptions apply and trial evidence has substantially progressed.

NDPS commercial-quantity bail requires strict twin-condition compliance, reinforced by targeted verification and monitoring safeguards for foreign nationals.

Disciplinary inquiry delays do not void proceedings without express abatement or proven prejudice; specific charges require evidentiary inquiry.