Special Leave Petition dismissal leaves High Court orders intact while preserving challenge to the State Tax authority's order.

Premature tender challenge fails where commercial justification requests do not reject, disqualify, or finally determine bid rights.

Corporate guarantee valuation must reflect ascertainable actual consideration and cannot retrospectively burden pre-rule related-party guarantee transactions.

Fraud-based GST assessment requires recorded material, reasons and hearing; jurisdictionally defective demands may still face writ review.

GST portal-only notice after registration cancellation is ineffective, requiring fresh service and a personal hearing before adverse adjudication.

State tax officer jurisdiction and statutory appeals limit writ intervention after participation in penalty proceedings without timely objection.

Bright Line Test cannot support advertising, marketing and promotion transfer-pricing adjustments, requiring rejection of the proposed adjustment.

Service of hearing notice is essential before an ex parte merits decision; the appeal requires fresh adjudication.

Article 289 immunity protects State-controlled conservation funds and incidental interest applied solely to sovereign environmental purposes.

Valid service of show-cause notices is essential; unproven postal and email service invalidated ex parte service-tax adjudication.

Reassessment after scrutiny fails where disclosed transactions were examined and no contractual interest obligation existed.

Change of opinion barred reassessment where alleged escaped income had already been examined and subsumed in original scrutiny.

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 share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami property attachment requires verified funding, control, and transaction evidence; incomplete investigation led to remand for reinvestigation.

Customs Broker licensing obligations bar clearance work through another broker's credentials without importer authorisation, supporting licence revocation and penalties.

Export valuation requires contemporaneous evidence; unrelated invoices cannot establish overvaluation, and duplicate penalties on firm and partner fail.

Export valuation allegations fail where later shipping bills lack independent enquiry and the underlying valuation findings collapse.

Supplementary show cause notices cannot create time-barred customs demands without evidence, procedural compliance, and a fair opportunity to respond.

Ship stores retained for crew consumption after coastal conversion fall outside DGFT import restrictions and cannot support confiscation or penalties.

Final customs assessments limit refund claims based on cum-duty valuation, clerical correction, and subsequent reassessment mechanisms.

Conditional creditor consent requires scrutiny before revival scheme approval, ensuring informed assent, fairness, and valid statutory majority support.

Invoice recovery limitation remains unaffected by winding-up proceedings, while valid partnership registration preserves capacity to sue.

Functus officio bars intervention and recall in concluded writ proceedings without a demonstrated subsisting affected right.

Pre-emptive share-transfer rights void outsider transfers that bypass Board-led member offers and prescribed valuation procedures under company articles.

Locus standi in winding-up proceedings bars a former director's individual appeal after the issue attained finality.

Order XXXIX Rule 3 compliance sustained interim protection and permitted civil recovery proceedings alongside continued SFIO investigation into provident-fund defalcation.

Associate-company and related-party definitions prevail over accounting indicators, defeating fraud, consolidation and disclosure allegations without proof of control.

Material event disclosure requires conspicuous reporting of terminated acquisition agreements; a footnote in financial results is insufficient.

Insider trading prohibition applies to securities sales while possessing unpublished price sensitive information unless a recognised exonerating circumstance is proved.

Mitigating factors can reduce statutory minimum penalties where no overriding clause applies, while ineffective notice invalidates enforcement orders.

Void securities cannot be transferred after acceptance of a regulatory invalidation order, and inconsistent conduct is precluded.

Statutory complaint requirement bars cognizance on police reports, while FIRs lacking cheating ingredients warrant partial quashing.

Insolvency professional services by advocates fall under forward charge, while reverse charge remains confined to legal services.

Continuing personal guarantees cover assented facility renewals and contractual interest beyond the stated principal limit in insolvency proceedings.

Final insolvency orders bar collateral challenges to consequential bankruptcy proceedings against a personal guarantor after valid service.

Limitation for operational debt runs from each default, barring delayed Section 9 insolvency applications despite a subsisting contract.

Belated creditor claims in insolvency raise questions over challenges to approved resolution plans and finality of the resolution process.

Resolution-plan distributions may follow admitted claim ratios, limiting dissenting secured creditors to their statutory minimum entitlement.

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 for alleged money laundering remains undisturbed as Supreme Court declines interference with the High Court order.

Money-laundering bail requires satisfaction of statutory twin conditions; serious allegations and misuse-of-liberty risks justified denial.

Proceeds-of-crime tracing upheld attachment of layered assets held through spouses, nominees, and nominal property transfers.

Interim order balance protected all parties, so no interference occurred while writ petition merits remained pending.

Money-laundering proceedings can survive compromise-based FIR quashing where wider alleged criminal proceeds and connected transactions remain under investigation.

Proceeds of crime may include equivalent-value property, supporting retention of seizures and freezing of linked financial accounts.

Sabka Vishwas scheme benefit survives a one-day payment-record discrepancy, requiring manual examination for discharge certificate issuance.

Extended limitation and outdoor catering taxability remain disputed for licensed pantry-car operations pending Third Member determination.

Corporate guarantees without consideration fall outside taxable financial services, rendering related service-tax demands, interest and penalties unsustainable.

Residential shared-rent recoveries escape service tax where premises are not used for commerce or business activities.

Corporate guarantees without consideration fall outside service tax where no commission, fee, interest, or other taxable value exists.

Returned plot-sale advances are outside taxable services, while pre-notice payment of tax and interest bars penalty.

Extended limitation requires wilful intent to evade duty; departmental knowledge of valuation facts bars time-barred excise recovery.

Cenvat credit for factory-made capital goods survives where end-use is proven and statutory disclosure defeats extended limitation.

Discharge certificate processing under the Sabka Vishwas Scheme requires manual verification where payment recorded in SVLDRS-3 is undisputed.

Cenvat credit survives unregistered head-office invoices when telephone services were received and used without revenue loss.

Outward freight credit from the factory qualified as input service before 31 March 2008, with disclosed claims protected from extended limitation.

Proportionate credit reversal cannot be replaced by percentage-based liability merely because disclosure lapses occur in compliance filings.

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

Rectification jurisdiction cannot recall a final revision order to secure merits rehearing on allegedly undecided issues.

Petroleum-product classification includes Hydraulic Oil as a taxable consumable, while reassessment conditions for escaped turnover remain satisfied.

Gross turnover taxability of drought relief remained undisturbed where relief was invoiced and charged to the purchaser.

Inter-State vehicle movements linked to dealer orders and advance payments constitute taxable sales, not exempt branch stock transfers.

VAT penalty for missing transit form fails where exempt imported goods create no VAT liability.

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

Arbitration agreement channels termination and security-deposit disputes to commercial remedies, while admitted amounts may be released without prejudice.

Retrospective ratification validates resignation acceptance, while withdrawal remains subject to the appointing authority's reasoned statutory discretion.

Vicarious liability in cheque dishonour requires specific allegations of responsibility; former directors who resigned before cheque issuance cannot be prosecuted.

Pre-institution mediation and attachment before judgment require distinct conditions; failed mediation permits consideration of protective asset attachment.

Alternative statutory remedy under SARFAESI bars writ intervention unless extraordinary circumstances justify bypassing the Debt Recovery Tribunal.

Director liability for cheque dishonour may proceed where complaints allege responsibility for the company's business affairs.