Prolonged pre-trial incarceration can justify regular bail when trial delay leaves substantial prosecution evidence unrecorded.

Article 226 restraint in CGST prosecutions: writ court will not short-circuit a pending criminal trial on disputed facts.

Natural justice in GST adjudication requires consideration of the reply and a meaningful opportunity of hearing before passing orders.

GST detention under section 129: disputed ownership does not bar release on payment of the prescribed penalty.

Service by affixation and immediate recovery fail when statutory alternatives and written reasons are not shown.

Reverse charge GST on bar licence fees fails where the supplier is not the State Government

Royalty TDS on software licences remains governed by Engineering Analysis; SLP dismissed as no issue survived.

Bogus purchase additions limited to profit element; Supreme Court declined to interfere with 6% estimation

Review barred after prior dismissal on delay and merits in TDS, royalty and DTAA dispute

Permanent establishment taxability dispute withdrawn as appeal dismissed on low tax effect, with questions of law left open.

Natural justice in faceless assessment proceedings requires consideration of adjournment requests and replies before passing an assessment order.

Natural justice in assessment proceedings requires consideration of the taxpayer's reply and an effective hearing before any final order.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Terminal excise duty refund denied wrongly where international competitive bidding supplies were exempt; SLP dismissed.

Mandatory notice and hearing for importer-exporter code action, while cancellation and penalty disputes may go to statutory appeal.

Re-export permission granted as an indulgence, with authorities directed to facilitate clearance subject to the adjourned date.

Customs classification under Rule 2(a) failed where imported mobile phone parts lacked the essential character of complete handsets.

Customs classification disputes require proof of suppression or wilful misstatement before extended limitation, penalty, or confiscation can stand.

Chemical analysis classification for blood glucose meters upheld, bringing the goods within the tariff entry and related customs exemption.

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

Transfer of winding up proceedings upheld where no irreversible stage was reached and expense claims could still be pursued

Penalty discretion under Companies law requires proportionality, separate certification, and no automatic multiplication against directors.

Settlement scheme implementation secured by keeping conflicting orders in abeyance and directing expeditious escrow payment steps.

Company Court jurisdiction and involuntary lease transfer principles guided rejection of differential premium claims in liquidation.

Approved scheme of arrangement binds dissenting creditors and bars parallel suits on the same underlying claims.

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

SCORES complaint remedies and civil compensation claim found outside tribunal jurisdiction; appeal dismissed with other remedies left open.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Subsequent developments before NCLAT allowed after recall of recovery certificate, with interim protection continued pending hearing.

Mandatory certified-copy compliance in insolvency appeals controls maintainability and cannot be cured by delay condonation.

Strict compliance with Companies Rules bars registered office shift while resolution plan appeals remain pending.

Article 227 supervision and contempt jurisdiction cannot be used to reopen merits or grant relief beyond the breached order.

Separate subsidiary assets cannot be forced into a holding company CIRP, and commercially approved resolution terms were upheld.

Priority of prior registered security interest prevails over later tax lien; secured creditor may enforce outside liquidation.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

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.

Competition law principles on cartelisation, dominance and prima facie closure in vendor procurement disputes

Natural justice challenge fails where Section 26(2) permits closure of competition information without prior notice to the informant.

PMLA time limits and attachment powers upheld after Covid exclusion, separate criminal stay, and reverse burden analysis

PMLA bail principle: completed investigation and filed complaint can outweigh continued pre-trial detention under restrictive bail conditions.

Successive bail applications need a material change in circumstances; no fresh ground led to dismissal, with liberty to renew later.

PMLA bail threshold and prima facie scheduled-offence material justified refusal of bail on the record before the HC.

Prima facie case in money-laundering charge framing: prosecution material and Section 50 statements can sustain grave suspicion.

Reasoned findings for retention of property under money-laundering law are mandatory; ongoing investigation alone is insufficient.

Exemption for roads used by the public bars CENVAT credit, while extended limitation fails absent suppression.

Rectification of remand directions clarified nexus review and deferred credit entitlement until refund was re-adjudicated.

Mutual fund redemption is not trading of goods or an exempted service, so CENVAT credit reversal does not apply.

Placement facilitation by an educational institution is outside manpower recruitment service when fees are charged only from students.

Service tax suppression and penalty relief: staged payment did not justify waiver, and simultaneous penalties could not stand together.

Cenvat credit cannot be denied for procedural mismatches when invoices and records support eligibility and service nexus

Residual manufacturing waste not treated as manufactured goods; Rule 6 CENVAT Credit reversal not required on clearance.

Rule 26 penalty can extend to a body corporate where goods are otherwise liable to confiscation.

Clandestine removal demands tangible corroboration; mere goods found in a godown cannot sustain excise duty, interest or penalty.

Cenvat credit on mixed clearances upheld; disclosure in returns defeated extended limitation and sustained the assessee's claim.

Software classification for machine-readable digital outputs secured notification benefit; duty demand, interest and penalty did not survive.

Captive consumption valuation and revenue neutrality defeat related-person valuation, extended limitation, and denial of otherwise admissible Cenvat credit.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Consignment transfer burden of proof failed, so goods were treated as inter-State sales and penalty was upheld.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Alternative statutory remedy and limited review jurisdiction prevented interference with tax assessment-related revision and review orders.

Statutory objection to recovery liability allowed to proceed on merits, with interim stay on any unexecuted arrest warrant.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

MPID Act deposit definition and financial establishment scope can apply despite civil dispute or failed IPC allegations.

Section 34 review is limited to patent illegality; a reasoned arbitral award on delay-related claims was sustained.

Statutory presumption of liability under the Negotiable Instruments Act justified reversal of a perverse acquittal.

Arbitral award set aside for want of evidence, inadequate reasons, and failure to address material defence in Section 34 review

Tenant default under Order XV Rule 5 CPC requires fact-specific scrutiny before striking off defence or ordering remand.

Signed order prevails over oral dictation where corrections are non-material and no rehearing is warranted.