Non-interference with High Court GST rulings leaves challenged judgments undisturbed as special leave petitions are dismissed.

GST show-cause notices remain subject to Proper Officer adjudication where payment and supplier-return compliance require factual determination.

Post-search sealing powers under GST remain limited to denied-access searches and cannot restrain non-confiscable office assets.

GST registration revocation requires fresh consideration after return filing, tax payment and late-fee deposit following cancellation.

GST portal-only uploading does not establish valid statutory service of notices or orders without assessee acknowledgement or response.

Consideration of written GST replies is mandatory before ex parte adjudication; non-consideration requires a fresh reasoned hearing.

Tax collection at source on illegal-mining compounding fees left undisturbed after related challenges were already disposed of.

Revision jurisdiction cannot revive a tolerance-limit claim omitted from a self-assessment return after the revised-return deadline expires.

Extended reassessment limitation fails when erroneous bank data cannot establish the statutory escaped-income threshold for reopening beyond three years.

Processing of sitting judges' income-tax returns requires identification details to implement an interim exclusion without disrupting other returns.

Dispute Resolution Panel directions bind final assessments, requiring reassessment where a transfer-pricing basis is revised after timely objections.

Ten-year limitation for search-based reassessment excludes assessment years preceding the statutory block, invalidating notices issued beyond that period.

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.

Laser imager classification follows the residual accessory heading when equipment supports diagnostic machines across different tariff headings.

Interim import clearance safeguards preserve duty recovery while allowing provisional release of ongoing and future consignments pending appeal.

Prospective operation of customs amendments requires pre-amendment imports to be considered for provisional release under the applicable regime.

Customs Broker authority and reliable evidence govern reclassification and revaluation, preventing unsupported confiscation and consequential penalties.

Penalty for duty-free goods shortage fails without reliable proof of deliberate diversion, while duty and interest remain payable.

Reasonable belief and proof of foreign origin are essential before burden shifting or confiscation for alleged smuggled jewellery.

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.

Foreign judgment enforcement supports interim asset disclosure and restraints without prior re-adjudication where jurisdiction remains unrebutted.

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.

Alternative remedies for broker-share disputes bar writ jurisdiction where contractual arbitration and exchange grievance mechanisms remain uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

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.

Limitation in personal guarantor insolvency bars stale Section 94 filings and permits threshold rejection without a Resolution Professional.

Corporate criminal liability under IBC Section 32A remained unresolved as the special leave petition was dismissed without further reasoning.

Fraud classification orders remain valid when audit findings are adopted and affected parties receive a meaningful opportunity to respond.

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.

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.

Default bail and money-laundering bail conditions require timely complaint filing and satisfaction of statutory twin conditions for release.

Special Court cognizance is mandatory before scheduled-offence committal, protecting a substantially concluded trial and speedy-trial rights.

PMLA twin conditions for regular bail remain unmet where digital evidence and an unresolved money trail indicate laundering.

Goods Transport Agency classification accepts substantively complete transport bills, while Form 26AS alone cannot support extended-period service-tax demands.

Copyrighted software licensing: pre-existing intellectual property service did not cover pre-installation and sublicensing, while extended limitation required proven suppression.

Works contract exemption for agricultural-produce marketing applied, while unsupported extended limitation and rental-service demands failed.

Residential dwelling rentals used as residences qualify for service-tax exclusion, defeating demands for tax, interest and penalties.

Extended limitation fails without intentional suppression, while overseas employee secondment attracts service tax only within the normal period.

Service tax on manufacturing job-work and pre-amendment reimbursements fails; unsupported investigation deposits require refund with interest.

Interest on refundable investigation deposits may run from deposit date where no pre-existing duty liability exists.

Product-specific anaesthetic exemption applies to Nitrous Oxide I.P. supplied to traders without implied end-use restrictions.

Refund interest on appellate pre-deposits remains limited to the notified statutory rate from payment until refund.

Cenvat credit reversal demands fail where import documents and statutory returns negate higher liability and suppression.

MRP declaration rules distinguish industrial and institutional consumers, determining Chapter II exclusion and excise valuation based on retail price.

Extended limitation for inadmissible CENVAT credit applies where pre-exemption input-service invoices were concealed through fragmented return disclosures.

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.

Due service and territorial tax jurisdiction invalidate a demand where portal records conflict and out-of-state turnover remains unverified.

Composition-tax benefit remains available when out-of-State liquor resale is separately taxed at the normal rate.

Form-38 correction-marker irregularity cannot sustain penalty absent evidence of tax evasion or attempted evasion for non-resale machinery imports.

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

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

Defective criminal charges remain curable where accused had notice and suffered no prejudice, preventing an unnecessary de novo trial.

Criminal process for money recovery rejected where a flat-sale dispute remained civil and cognizance was properly refused.

Cheque dishonour presumptions prevailed where admitted issuance and signature were met only by partially proven repayment.

Personal liability for trust-related cheque dishonour remained unproved after presumptions were rebutted, supporting acquittal.

Net Owned Fund compliance remains mandatory despite pending amalgamation proposals, supporting registration cancellation without creating permanent regulatory stigma.