Pending IGST refunds require prompt final administrative decisions despite unresolved alerts against an exporter's IEC registration.

Expiry of statutory detention period ends goods prohibition, requiring release when the extended order has lapsed.

Fraudulent GST registrations demand stronger identity checks, data-sharing, verification and risk-based monitoring to protect taxpayers and revenue.

Financial-year-specific GST limitation invalidates consolidated show-cause notices and permits writ review of apparent jurisdictional defects.

Inverted duty refunds cover higher-taxed packing materials, while rate-reduction circulars cannot restrict statutory credit refunds.

Inverted-duty GST refunds cover higher-taxed packaging inputs when packaged tea and bulk tea bear identical output rates.

Valuation references cannot be used to artificially extend assessment limitation where underlying claims can be assessed directly.

Search-derived third-party material requires Section 153C assessment, making reassessment under Sections 147/148 impermissible.

Alternative remedy doctrine yields where assessment ignores material on exempt stipend status, requiring fresh factual determination by the Assessing Officer.

Revised-return scrutiny notices are jurisdictional, invalidating assessments when no fresh notice follows the operative revised return.

Unexplained money addition fails where third-party records lack proof of the assessee's ownership or unaccounted fund receipt.

Tribunal territorial jurisdiction follows the Assessing Officer's location, preventing adjudication by a Bench linked only to appellate proceedings.

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.

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.

Reassessment of excess export duty fixes refund limitation and starts statutory interest after the prescribed payment period.

Proper-officer functions permit DRI recovery notices, while active participation in prohibited-goods smuggling supports personal penalties.

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

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.

Summary resumption of disputed assigned land cannot override a court-supervised auction without adjudication of title and transfer claims.

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.

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.

Interim moratorium exclusion permits narrowly tailored arbitral asset-protection measures in personal-guarantor insolvency proceedings pending arbitration.

Section 10A protection bars CIRP when cash credit repayment defaults arise within the statutorily protected period.

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.

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.

Disclosure of relied-upon documents protects fair hearing rights, while evidentiary necessity governs retention of seized material.

Anticipatory bail in money-laundering matters engages twin bail conditions and the independent status of predicate offences.

Article 21 protection permits conditional PMLA bail where prolonged pre-trial custody makes trial completion remote.

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.

Composite works contracts escaped service tax before taxable works contract service commenced; later-period tax and interest remained appropriable.

Manpower supply classification failed where worker members directly engaged clients, and reimbursed wages were excluded from taxable value.

Composite works contracts with transferred goods fall outside repair service taxation, while extended limitation requires deliberate tax evasion.

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.

Automobile-part classification excludes fare meters serving only fare calculation, preventing maximum-retail-price based excise valuation for such devices.

Job-work valuation under Rule 10A excludes notional profit, while exemptions depend on valid principal-manufacturer undertakings.

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.

Mens rea and false representation are essential before penalising concessional Form C purchases for registered business machinery use.

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

Delayed Foreign Travel Tax payments before notice do not constitute non-payment, and appellate review cannot worsen penalties.

Unauthorised occupation standards protect statutory auction purchasers from summary eviction over unresolved lease transfers and disputed prior dues.

Assignment of secured debt to a bank permits enforcement under SARFAESI despite the originating lender lacking notified status.

Medicinal Codeine Exemption: Qualifying cough syrup remains outside NDPS controls unless knowingly diverted for intoxication or non-medicinal trafficking.

EEZ fishing access requires regulated territorial transit channels and timely verification of Access Pass applications by State authorities.

Vicarious liability for cheque dishonour requires specific allegations of business control, consent, connivance, or neglect; directorship alone is insufficient.