Proceedings against a non-existent merged entity remain void, and CGST recovery provisions cannot validate them.

Pre-deposit rules follow the show-cause notice date, while disputed proper-officer objections belong before statutory appellate review.

Reasoned adjudication requires addressing SEZ exemption claims; cryptic rejection invalidates the order and requires fresh determination.

Electronic-only GST notice service after registration cancellation invalidates ex parte adjudication without an effective opportunity of hearing.

GST payment representations require tender, invoice and final-bill review before authorities issue reasoned decisions on contractor claims.

Demand beyond the show cause notice is prohibited, making excess GST confirmation fundamentally unsustainable under Section 75(7).

Pre-2021 reassessment limitation: a notice faced challenge after expiry of the applicable statutory limitation period for reassessment.

Defective penalty notices based on unstruck cyclostyled particulars faced scrutiny, while discretionary intervention was declined.

Reassessment approval after the extended limitation period required competent higher authority sanction, rendering revival without jurisdiction.

Director tax liability under Section 179 requires consideration of replies and evidence before a fresh lawful determination.

Disputed-interest settlement eligibility extends to pending writ challenges after rejected interest-waiver applications under the scheme.

Section 14A disallowance under Rule 8D cannot automatically increase book profit under the MAT computation provisions.

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 property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

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

Customs exemption scope covers specialised petroleum-service equipment despite mismatch with List tariff heading before later specific entry.

Retroactive Certificates of Origin can support post-clearance reassessment of Bills of Entry for India-Japan CEPA preferential customs duty.

Reverse burden in customs cases distinguishes gold, silver and cash confiscation based on reasonable belief and evidentiary nexus.

Customs notice safeguards: disputed facts over detained gold preclude writ-based release and require adjudication on merits.

Statutory revision governs disputed customs confiscation facts, making writ review unsuitable where waiver and notice remain contested.

Provisional release security must remain proportionate to disputed customs duty, and compliance cannot bar merits review of its demand.

Limitation for Official Liquidator claims extends through Article 137 and statutory exclusion, preserving claims filed within the available period.

Director disqualification cannot deactivate a DIN without Rule 11 compliance and a prior hearing under natural justice.

Company investigation safeguards require recorded statutory satisfaction and prior hearing before external agencies receive tracking-information directions.

Permanent winding-up stays require a bona fide revival plan advancing public interest, commercial morality, creditor settlement and worker protections.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Forensic audit in foreign-award enforcement can trace alleged asset dissipation without deciding ultimate civil, contempt, or restitutionary liability.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Disclosure in public interest litigation is mandatory; suppression of overlapping proceedings defeats equitable writ relief and warrants costs.

Pre-litigation mediation exemption applies where commercial suits genuinely require urgent disclosure and asset-protection interim relief for affected investors.

SEBI ODR arbitration requires participation after failed conciliation while preserving jurisdictional and maintainability objections for arbitral determination.

Section 12A withdrawal formalities may be impracticable where settled creditor claims and unresolved CIRP costs create procedural stalemate.

Personal insolvency applications abusing interim moratorium to obstruct security enforcement rather than genuine repayment resolution warrant rejection.

Going-concern sale implementation permits consequential reliefs, but preserves agreed acquisition costs and independent statutory compliance.

Time-extension penalties cannot be shifted to resolution applicants and homebuyers as insolvency resolution costs for a developer's default.

CIRP termination granting sought relief cannot itself support a challenge to the termination order.

IBC overriding effect extinguishes pre-CIRP electricity parallel operation charges covered by an approved resolution plan.

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.

Women's exemption from PMLA bail twin conditions remains discretionary and subject to ordinary bail safeguards.

Risk of frustrating confiscation was unproven, making confirmation of provisional attachment unsustainable despite pending insolvency proceedings.

Provisional attachment requires a real risk of alienation and fails where judicial restraints and insolvency proceedings prevent transfer.

Anticipatory bail under money-laundering law requires satisfaction of statutory twin conditions and fails where prima facie involvement is shown.

Proceeds-of-crime attachment reaches non-accused holders when legitimate property sources and absence of criminal nexus remain unestablished.

Equivalent-value attachment under money-laundering law requires a proven proceeds-of-crime nexus and a real risk of frustrated confiscation.

Revenue consistency in identical service-tax disputes prevents selective challenges, while extended limitation requires proven intentional suppression of facts.

Service tax valuation excludes VAT-paid goods in works contracts, while qualifying lift-irrigation work receives exemption and limitation protection.

Service-tax demands based solely on accounting discrepancies fail without proof of taxable services or deliberate suppression.

Clinical-trial testing exemption and employee bond forfeitures exclude service tax where regulatory approval rests with trial sponsors.

Extended limitation fails where advertising-space tax disputes arise from disclosed records and bona fide interpretational uncertainty.

Indirect-tax refund claims fail without proof that tax incidence was retained, despite non-levy clarification or non-recovery protection.

CENVAT credit on additional customs duty for imported steam coal remains available despite Central Excise exemption restrictions.

Job-work scrap duty rests with the retaining job worker, not the principal manufacturer supplying processing materials.

Pipeline intermixing of SKO with HSD/MS is not manufacture, preventing higher differential excise duty on interface clearances.

Rule 26 abetment penalty fails where clandestine removal and confiscability of allegedly purchased excisable goods lack corroborative evidence.

Extended limitation cannot apply where prior Cenvat credit disclosures reveal material facts and later departmental letters add nothing new.

Input credit for construction steel requires item-wise reassessment under the applicable legal test for eligibility.

Legislative competence after GST constitutional amendment invalidates retrospective VAT limitation amendment excluding appellate proceeding time.

Motor-vehicle accessory classification places exclusively vehicle-used CNG/LPG kits, cylinders and containers under the higher tax rate.

Contractor material supplies become taxable sales when their value is recovered through deductions from final contractual payments.

Title-based classification of railway rolling-stock transfers determines taxable sales, while agency procurement avoids an intermediate sales-tax transaction.

Finality of assessments bars challenges to consequential demand notices seeking to revive exhausted disputes through recovery proceedings.

Input tax credit survives subsequent supplier registration cancellation when contemporaneous banking and goods-movement evidence supports genuine purchases.

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

Mandatory pre-process inquiry in cheque dishonour complaints involving out-of-jurisdiction accused remains central, while trial issues stay open.

Statutory cheque presumptions require cogent rebuttal, while successor Magistrates may decide summons-trial evidence without procedural invalidity.

Post facto fee sanction permits payment for accepted valuation work while recovery remains confined to liquidation funds excluding third-party liability.

Corporate cheque-dishonour liability requires verified company roles, preventing prosecution of persons wrongly designated as responsible officers.

Judicial review of tender decisions remains limited where no arbitrariness, unequal treatment, mala fides or procedural breach is shown.

Reasoned FCRA renewal decisions require justified security confidentiality; peaceful protest support alone cannot establish an undesirable purpose.