Statutory appeal before writ jurisdiction: natural justice objections to GST assessments should generally proceed through the appellate forum

Statutory GST appeal remedy limits writ intervention, while operative release orders remain binding absent a stay or reversal.

Ex parte GST adjudication may be reopened for credible hardship, with fresh hearing restored subject to revenue-protective conditions

Jurisdiction to issue GST notices questioned; participation required, but enforcement of the decision remains stayed pending writ proceedings

GST tax adjustment clauses require reimbursement of burden, while retention cannot rest on audit objections and price disputes require resolution

Separate GST assessments for each tax period required; disposed appeal does not automatically bar writ challenge to the original order

CRM subscription fees fail royalty and technical-service tests, with business profits taxable only when attributable to a permanent establishment

Reassessment under MAT after four years fails where income escapement is unestablished, while the broader legal question remains open

Rectification under Section 254(2) cannot reopen concluded orders merely because a later Supreme Court ruling changes the legal position

Factual nexus required for reassessment reopening where investigation material names an unrelated beneficiary entity; notice treated as invalid

Business procurement advances are outside Section 56(2)(ix) where stock-in-trade is involved and forfeiture is not legally established

Prospective CBDT exceptions cannot revive earlier appeals where revised monetary limits make the pending revenue appeal unsustainable

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

Benami share transfer found where nominal payment, deferred consideration, and continued transferor control showed effective ownership remained unchanged.

Prior PMLA attachment did not invalidate benami attachment where the statute allowed an alternate provisional attachment route.

Statutory appellate screening limits pre-admission objections, deferring maintainability and jurisdiction challenges to the post-admission stage

Statutory appeal rights prevail over alternative representation remedies for adjudicatory customs orders affecting courier authorisation and security

Provisional release of seized imports allowed subject to duty payment, limited security, compliance conditions, and independent adjudication on merits.

Excise classification of micronutrient mixtures kept pending, with recovery proceedings stayed until the Supreme Court decides the issue.

Customs penalty ingredients must be specifically proved, and residuary penalty cannot arise without prior notice in the show cause notice.

Specific tariff classification for quicklime prevailed, placing imported goods under the express heading and negating differential duty, interest and penalty.

Discretionary transfer of winding-up proceedings depends on timely, bona fide grounds and may be refused once liquidation has substantially progressed.

Special Companies Act procedure excludes BNSS pre-cognizance hearing in SFIO prosecutions before the Special Court.

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

Company law remedies in oppression cases are not barred by lack of consent where transactions are pleaded fraudulent or void.

Fraudulent preference in company property transfer led to void mutation entries and restoration of land records.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

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.

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

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

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

Interest on inter-corporate deposits may form part of financial debt where oral arrangements and acknowledgments establish the obligation.

Interim moratorium under insolvency law bars fresh debt suits, including composite plaints, and can trigger rejection of the plaint.

Extinguishment of pre-CIRP claims under an approved resolution plan bars survival of an arbitral award.

Sufficient cause and natural justice justified condonation of delay and restoration of the right to file a defence in insolvency proceedings

Priority in hearing interlocutory applications was not mandatory where the prior order only granted liberty to seek such consideration.

Continuing personal guarantee remains enforceable where no lawful revocation or novation is shown, despite resignation and facility renewal.

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.

Proceeds of crime attachment can rest on probable fund tracing, and prior property purchase does not automatically defeat attachment.

PMLA bail granted where predicate offences were not shown to subsist and no proceeds of crime were identified.

PMLA attachment survives death of accused; Special Court is the proper forum for confiscation or release orders.

Unlawful assault claims during PMLA examination failed for lack of contemporaneous evidence and immediate complaint.

Provisional attachment under PMLA: High Court follows earlier precedent and declines interference with tribunal relief

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Transport documents bearing consignment-note substance can trigger Goods Transport Agency taxation despite informal labels and individual truck ownership.

Extended limitation requires deliberate suppression with intent to evade; non-filing alone cannot sustain a time-barred service tax demand

Mistaken tax deposits and returned incidence defeat unjust enrichment and Section 11B limitation for tax and interest refunds

Refund claims for unprovided services: limitation and unjust enrichment principles under CGST transition rules may not defeat substantive entitlement

Proof of proper service determines appeal limitation; mere dispatch may not start the statutory appeal period.

Threshold exemption and true nature of expenses govern service tax; exempt receipts and stamp paper purchases cannot sustain demands.

Limitation pleas must be decided before merits remand where a time-bar finding could make further adjudication unnecessary

Exemption covers un-machined castings solely used to manufacture wind-operated electricity generators and their components

Pre-deposit under Section 35F includes earlier appellate deposit, reviving appeals rejected solely for alleged non-compliance.

Concessional CVD credit entitlement remains available, while extended limitation and major penalties fail absent supporting grounds.

Extended limitation in excise demand fails where statutory returns disclose material facts and no corroborative evidence proves wrongful clearance.

Sales promotion input service credit covers taxed dealer commissions, making denial of CENVAT credit and related demand unsustainable.

Review jurisdiction cannot reopen decided tax issues, while failure to produce records leaves a substantially identical assessment challenge unsuccessful

Revised return requirements limit later claims for a lower VAT rate first raised during reassessment proceedings

Declared goods reimbursement limits State input tax credit denial, requiring notifications to be read down for inter-State resale transactions.

Secured creditor priority over State tax dues supports sale certificate registration free from later attachment and revenue encumbrance.

Retrospective interest liability rejected where Section 10(2) could not apply before its commencement.

Transfer of right to use goods requires exclusive control; common amenities in a lease were held not to create a deemed sale.

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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Reduced cheque demand after disclosed part payments may remain valid; disputed debt and Section 56 issues generally require trial.

Settlement preserving cheque dishonour complaints keeps prosecution alive, while civil detention remains distinct from criminal punishment and double jeopardy.

Motor accident compensation income assessment should use prior returns flexibly, with a three-year average for self-employed earners.

Specific averments under Negotiable Instruments law are required to prosecute a director for cheque dishonour.

Limitation under Section 138 notice return cases runs from receipt of the returned cover, not postal endorsement.

Writ jurisdiction limits in crypto exchange disputes: private claims, factual controversies and investigative directions fell outside Article 226.