Provisional attachment under GST requires tangible material, necessity, and ownership; escrow funds held in trust remain protected.

Statutory appellate remedy revives when GST Tribunal becomes functional, enabling writ petitioners to pursue prescribed appeals.

Fair GST adjudication requires consideration of uploaded DRC-06 replies; negative credit ledger blocking cannot serve as tax recovery.

Inter-State tax jurisdiction transfers require demonstrated investigation nexus; isolated banking transactions cannot justify moving assessment jurisdiction.

Natural justice in GST adjudication requires separate order intimation and a personal hearing before ex parte liability determination.

Input tax credit burden remains with claimant despite unavailable seized records, while duplicate GST demand summaries require portal correction.

Natural justice in faceless best-judgment assessments requires consideration of available replies and a reasonable video-conference hearing.

Questions arising from the impugned ITAT order determine the permissible scope of a Section 260A appeal.

Refund adjustment against disputed penalty demands is limited to the prescribed recovery percentage while first appeals and stays remain pending.

Revision limitation runs from the original assessment when an issue was never part of reassessment proceedings.

Invalid return declarations constitute revisable orders, enabling revision against income-tax return invalidation under the statutory revisional framework.

TNMM comparability requires functional similarity, supporting exclusion of software-product and intangible-owning companies from captive service provider benchmarks.

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Benami transaction indicators established beneficial ownership where the recorded purchaser lacked funds and acted on another's directions.

Customs Sampling of Imported Food Remains Available Despite Food-Safety Procedures; Evidentiary Objections Belong in Statutory Adjudication

Condonation of delay in customs appeals requires specific bona fide cause; administrative inaction and unsupported counsel blame fail.

Section 108 virtual examination permits secure video conferencing where genuine medical inability makes physical attendance unduly burdensome.

Proportionality in customs broker licensing: isolated verification failures justified a penalty, but not licence revocation or security forfeiture.

Tariff classification of vehicle radio units covers finished imports and qualifying SKD kits with essential character.

Customs reassessment requires written acceptance or a speaking order, while transaction-value enhancement needs reasons and supporting evidence.

Finality of affirmed appellate directions bars interference with consequential compliance orders lacking independent findings on the merits.

Interim protection in acquisition disputes requires fulfilled conditions, proven performance, and a present need to preserve subject matter.

Separate corporate personality prevents personal liability of non-executive directors for company deposits without an independent legal basis.

SFIO investigation assignment requires recorded public-interest reasons and relevant material; unreasoned investigations and prosecutions cannot stand.

Proprietary security in pledged shares prevails over unspecified negative liens, personal guarantees, and unrecorded oral undertakings.

Share-purchase relief requires established oppression and mismanagement, statutory satisfaction, and a current scrutinised valuation before a buyout direction.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Expired public works contracts cannot be revived through insolvency orders after participation in replacement tendering.

Share-purchase consideration requires independent proof of time value of money before it can qualify as financial debt.

Pre-existing quality dispute bars insolvency admission where contemporaneous material shows a plausible contested operational debt before demand notice.

Authorised representative duties require prior creditor instructions, complete consultation records, and proportionate disciplinary sanctions for compliance breaches.

CIRP management vesting prevents suspended directors curing unauthorised corporate appeals after limitation expires and defeats unsupported quality-dispute objections.

Liquidator e-auction price qualifies as true market value for stamp duty when transparently supervised and competitively determined.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

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.

PMLA summons for suspected loan-proceeds layering remain effective despite pending predicate proceedings or proposed bank settlement.

Proceeds-of-crime nexus governs PMLA bail, while prolonged detention amid delayed trial may yield to conditional liberty.

Anticipatory bail in money-laundering investigations depends on statutory twin conditions, material involvement with proceeds of crime, and cooperation.

Redevelopment of an attached co-operative housing flat may proceed while preserving enforcement rights in replacement property and redevelopment benefits.

Deferred money-laundering judgment preserves consistency while the scheduled-offence trial determines the existence of criminal proceeds.

Release of seized assets follows when alternative properties secure alleged crime proceeds and the assets are no longer needed.

Supply of tangible goods classification applies where transit mixer control remains with supplier, excluding goods transport agency service.

Reverse-charge tax liability survives credit eligibility, but revenue neutrality restricts recovery to the normal limitation period.

Third-party tax data cannot alone support extended-period service-tax demands or unnotified allocation methods, requiring corroboration and notice.

Intermediary services arranged abroad fall outside reverse-charge service tax where local representatives only facilitate third-party production support.

Form 26AS data alone cannot support an extended-period service-tax demand without evidence identifying taxable services and receipt character.

Consignment-note requirement excludes road transport from Goods Transport Agency service tax, while food-grain transport remains non-taxable.

CENVAT credit for additional customs duty on imported coal remains available despite excise-credit restrictions under separate credit provisions.

CENVAT credit exclusions require transaction-wise review, while disclosed credits cannot trigger extended limitation or suppression-based penalties.

Evidentiary Standards for Clandestine Removal Claims Require Corroborated Records, Certified Electronic Evidence, and Tested Witness Statements

Indigenous-input DTA clearances qualify for domestic-equivalent excise duty, while prior departmental knowledge defeats extended limitation and penalty.

Deemed export treatment for supplies to export-oriented units supports refunds of accumulated CENVAT credit on export-linked clearances.

Personal liability for invoice-related penalties requires proven issuance or abetment and admissible evidence, not corporate allegations alone.

Specific-entry classification treats dupattas as exempt woven fabrics, not fibres, because their fabric character governs scheduled-entry coverage.

Residual tax classification treats bundled mobile chargers and printer consumables as separately taxable unspecified goods.

Separate enterprise classification prevents clubbing of plant and machinery investments, preserving concessional sales tax eligibility for qualifying units.

Limited withdrawal liberty and enumerated revisional jurisdiction bar renewed appellate challenges and revisions against rectification orders.

Registered security interests override State sales tax charges, securing encumbrance-free transfer of assets acquired in enforcement auctions.

Continuing sales-tax demand notices remain timely when the original notice was issued within the statutory limitation period.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Territorial appellate jurisdiction invalidates orders by an unauthorised authority, requiring de novo merits adjudication before the competent appellate forum.

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

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Retrospective withdrawal of industrial tax incentives is impermissible without overriding public interest, while statutory deemed approvals remain effective.

Licensed surveyor assessments govern insurance loss claims unless insured parties provide cogent, reliable evidence of quantification errors.

Statutory cheque presumptions remain unrebutted where a lost-cheque defence lacks independent corroboration and the drawer admits signature.

Cheque execution presumptions prevail unless a consistent probable defence rebuts liability; cash-loan breaches alone do not invalidate debt.

Void gifts of temple inam land cannot be cured by registration, leaving government occupation only on lease.

AT-1 bond write-down authority requires pre-reconstruction regulatory action; a general savings clause cannot validate administrator-led extinguishment.