Input tax credit fraud allegations failed where actual goods movement and tax payment were established without recorded evasion findings.

Redemption fine linked to confiscated goods remains eligible for settlement under the legacy indirect-tax dispute resolution scheme.

Statutory service of an uncommunicated adjudication order triggers limitation for challenge after bank-account recovery withdrawal.

Statutory appellate remedy for a GST demand must be pursued; writ jurisdiction was not entertained.

Regular bail in alleged GST invoice fraud supported where evidence was secured and further custody was unnecessary.

Consolidated GST proceedings across multiple financial years remain within the Proper Officer's jurisdiction under Sections 73 and 74.

Reassessment beyond four years fails where original scrutiny examined disclosures and reopening rests solely on a change of opinion.

Rectification jurisdiction cannot reopen a reasoned reassessment ruling for merits reconsideration; recall orders were invalid.

Bad-debt write-offs require statutory conditions and accounting irrecoverability; documented expired inventory write-offs remain allowable when supported by evidence.

Section 54F investment requirement prevails where developer-caused delays postpone residential property completion, delivery, or registration.

Unadjudicated depreciation on goodwill challenge justified writ revival and an interim stay on reassessment proceedings.

Independent computation of Chapter VI-A deductions preserved, while aggregate deductions remain capped at eligible business profits.

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

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Sub-contractor notification benefit remained undisturbed as the revenue appeal fell below the prescribed monetary litigation threshold.

Customs classification of ONT, ONU and OLT as data transmission machines remains unchanged; exemptions and confiscation require reconsideration.

In-situ concrete shuttering panels qualify as aluminium structures, not moulds, where they support permanent construction and are reused.

Aluminium formwork classification favours aluminium structures where panels provide temporary in-situ shuttering rather than produce separate moulded articles.

Provisional customs assessments require lawful finalisation before short-paid duty demands, while proven undervaluation supports transaction value rejection.

Machinery-parts classification of floating seals limits extended recovery and consequential confiscation where import disclosures are complete

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.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

Discretionary restoration costs require reasoned, case-specific justification and may not apply to statutory authorities performing assessment functions.

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.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Commercial wisdom in resolution-plan approval prevailed as challenges alleging CIRP irregularities and statutory non-compliance were dismissed by the Supreme Court.

Part-performance protection may fail where an unregistered transfer MoU cannot satisfy compulsory registration requirements.

Financial debt and default established: pending settlements, counterclaims and viability assertions do not defer insolvency admission.

Part-payment by the borrower extends limitation against a co-extensive personal guarantor, keeping insolvency proceedings maintainable.

Insolvency resolution process costs exclude superannuation gratuity and leave encashment, which are governed by resolution-plan payment priorities.

Cross-assignment suspension of a resolution professional was stayed pending appeal to preserve creditors' committees' statutory decision-making role.

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.

Money-laundering bail proceedings record refusal of bail at this stage and disposal of connected applications.

Prima facie money-laundering material defeats discharge where trustee conduct links the accused to loan diversion and laundering allegations.

Knowing participation in routing tainted loan funds prima facie supports a money-laundering complaint and defeats quashing.

Consideration of objections before bank account attachment required; matter remitted for a reasoned decision on the petitioner's objections.

Prima facie scrutiny at discharge permits money-laundering prosecution to continue without adjudicating predicate offences or asset legitimacy.

SEZ service-tax refunds remain available for authorised operations even when approved services are not wholly consumed within the zone.

Input service credit for repairs to existing taxable-service premises remains available despite construction and works-contract exclusions.

Delayed payment charges are compensatory defaults, not consideration for agreeing to tolerate an act or taxable stockbroking services.

Taxable service classification: re-rubberising client-owned printing rollers falls under Business Auxiliary Service rather than repair service.

Suppression of taxable receipts justified extended service-tax recovery limitation and consequential penalty for non-disclosure in statutory returns.

Composite layout-development contracts involving goods transfers are treated as works contracts, with material-value exclusion supported by documentary evidence.

Reasoned customs classification determination required as unexplained remand without assessing circular applicability was treated as unsustainable.

Manufacture determination must precede excise-duty quantification when conversion-kit assembly is challenged as outside the levy.

Cenvat credit for aircraft and executive-jet services remains available when documented business use is established without evidence of misuse.

Retrospective clarification of sales promotion supports CENVAT credit for commission-agent services used to market dutiable goods.

Prospective Cenvat credit limitation cannot defeat entitlement accrued on inputs and services received before the amended rule took effect.

Extended limitation for duty evasion remains valid where notice facts establish deliberate suppression, with personal penalties sustained.

Original fixed capital investment governs the additional-investment test for fiscal exemption on expansion or diversification of industrial units

Differential VAT must be computed on the original tax-exclusive sale price, not by recasting prior collections as tax-inclusive consideration.

Trademark-based deemed first sale taxation applies to branded blended coffee sold after the initial sale point.

High seas sale proof and compliance with conditional manufacturing-use exemptions determine State sales tax liability.

Transit pass evidence is not conclusive; circumstantial discrepancies can support penalties for attempted diversion and tax evasion.

Consideration of relevant evidence in works-contract deductions requires the Tribunal to examine records or permit their production.

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

Cheque dishonour presumptions remain unrebutted where the accused presents inconsistent, unsupported repayment and security-cheque defences.

Cheque dishonour prosecution requires timely presentation and valid service of an accurate demand notice; defective compliance sustains acquittal.

Recovery certificates could not support insolvency notices before the later deeming provision, which had no retrospective operation.

Cheque presumptions survive cash-loan restrictions, while rebuttal requires cogent evidence and overlooked lending-capacity evidence warrants fresh consideration.

Corporate restructuring disputes requiring statutory adjudication are non-arbitrable, permitting exceptional supervisory review of an arbitral jurisdictional order.

Cheque dishonour presumptions applied where execution, consideration and enforceable debt were proved despite signature mismatch and blank-cheque defence.