Proportionate pre-deposit refund follows final appellate relief despite a taxpayer's further challenge to the surviving GST demand.

Input tax credit rectification deadline lacks extension safeguard, potentially defeating statutory entitlement under Section 16(5).

Year-wise GST assessment limits prohibit consolidated Section 73 notices covering alleged tax shortfalls across multiple financial years or periods.

GST appellate remedy remains available after Tribunal constitution, with writ-pendency period considered for timely statutory compliance.

GST proceedings against deceased proprietors are void unless legal representatives receive notice and an opportunity to be heard.

Extended limitation requires material particulars of fraud, not bare allegations, requiring fresh adjudication of the input tax credit claim.

Faceless assessment safeguards require specific enquiries, considered replies and an effective hearing before adverse additions can stand

Corporate guarantee settlement liability crystallised in the relevant previous year, making it deductible despite later consent terms and payment.

Section 276CC prosecution is excluded when TDS credit leaves no assessed tax payable after appellate relief.

Reassessment limitation confines pandemic extensions to expressly covered original expiry dates, invalidating late notices despite taxpayer participation.

Reopening under Section 148 survives where an unexamined licensing issue requires factual verification of negotiable-instrument advances.

Agricultural land status and sufficient own funds determine capital-gains taxability and interest disallowance on advances.

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.

Technical expert evidence in classification disputes requires reasoned scientific rebuttal before exemption claims may be denied.

Tariff classification of lead-bearing powder depends on reliable scientific evidence, leaving the declared heading undisturbed.

Extended limitation and monitor classification require adjudicatory review after the importer submits its show-cause explanation.

Reasonable time limits drawback recovery where Rule 16 is silent, invalidating unexplained delayed demands without fraud allegations.

Textile tariff reclassification requires evidence of fibre composition; unsupported denial of concessional customs duty fails.

Delay in pronouncing reserved judgments led to release of an indirect-tax writ petition, with interim status quo continued.

Oppression and mismanagement: cumulative NBFC regulatory breaches and related-party impropriety can justify protective company-law relief.

Territorial jurisdiction under Article 226(2) yielded to forum conveniens where the dispute's substantive connections lay elsewhere.

Compliance with restoration directions cannot await a proposed review petition; company status must be restored pending any review order.

Ministerial authorisation to present government-approved proceedings does not delegate statutory discretion, preserving attachment and disgorgement claims.

Resolution plan finality bars company-law rectification claims seeking revival of extinguished pre-CIRP shareholding and membership rights.

Transfer of winding-up proceedings permits rehabilitation where liquidation has not reached an irreversible stage through insolvency resolution.

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.

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.

Operational debt status of consortium advances supports Section 9 admission where no genuine pre-existing dispute exists.

Insolvency resolution plans do not waive GST liabilities arising after their implementation date, despite relief for earlier indirect-tax dues.

Corporate guarantee acknowledgments can renew limitation for insolvency applications when contractually binding the guarantor, sustaining timely insolvency admission.

Disciplinary show cause notices require disclosed investigation material and fair consideration of insolvency professionals' defences.

Resolution plan review under the IBC remains confined to statutory compliance, proven prejudice, material irregularity, and CoC commercial wisdom.

Mortgage Priority in Liquidation: Earlier subsisting charges prevail, while untimely realisation elections bring security into the liquidation estate.

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.

Provisional attachment challenges under PMLA ordinarily require statutory adjudication before writ jurisdiction is invoked absent exceptional illegality.

Enhanced due diligence does not permit banks to freeze entire customer accounts without statutory authority or competent-agency action.

Attached proceeds-of-crime property cannot be substituted with a bank guarantee, preserving assets for confiscation or restitution.

Provisional attachment requires a subsisting Scheduled Offence; later FIRs cannot retrospectively validate an unsupported attachment.

Prolonged undertrial detention under money-laundering law must yield to personal liberty where trial delay lacks accused fault.

Property-specific money-laundering findings are required before continued freezing; investigative necessity alone cannot justify retaining assets.

International freight mark-ups remain transportation consideration, not taxable business support services, where the underlying transport is non-taxable.

Taxable value of coaching excludes separately sold materials and independent facilities unless receipts demonstrably relate to coaching services.

Subcontractor service-tax liability remains independent despite main contractor payment, with CENVAT credit preventing double taxation.

Export status of Business Auxiliary Services follows foreign recipient location, preserving Cenvat credit refunds without contradictory tax recovery.

Taxable value in redevelopment cannot rely on independent flat sales where existing occupants receive non-comparable reconstructed flats.

Ocean-freight service-tax liability cannot rest on income-tax return differences where binding precedent applies and extended limitation fails.

Mistake-of-law refunds for wrongly paid education cesses are not barred by Section 11B's statutory limitation period.

CENVAT credit for repair materials remains available when factory use and statutory credit records substantiate receipt and utilisation.

CENVAT credit-availed capital goods cleared as waste and scrap attract duty regardless of manufacture or separate tariff classification.

CENVAT credit on factory-installed captive power-plant goods remains available despite EPC procurement and subsequent immovable-plant incorporation.

Refund of excess excise duty remains available where stenter galleries were wrongly included in annual production capacity.

Suo motu annual refund credit remains sustainable where timely claims await verification, while delayed recovery is time-barred.

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

Compound rubber as a finished product remains eligible for sales-tax exemption despite exclusion of chemical treatment of raw rubber.

Return of deposited interest required after review dismissal, with the State directed to refund the amount within eight weeks.

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

Vicarious liability for cheque dishonour requires specific allegations of a director's business control and responsibility at the relevant time.

Cheque presumptions support friendly-loan recovery where execution is admitted and rebuttal evidence, notice, jurisdiction and interest challenges fail.

Service-rule amendment power includes rescission, while non-tabling without prescribed consequences does not invalidate an otherwise valid promotion-rule change.

Transparent technical evaluation requires disclosed benchmarks and recorded reasons; unexplained scoring invalidates procurement awards and requires fresh tendering.

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.