GST appeal remedy preserved as writ is disposed of with liberty to approach the Tribunal and seek stay.

Bail granted in IPC and GST case after charge-sheet filing, no witness examination, and no criminal antecedents.

Natural justice breach and non-speaking cancellation order justified writ interference despite an available appellate remedy.

Fresh adjudication under GST law granted where taxpayer lacked opportunity to file reply and supporting documents

Conditional restoration of cancelled GST registration allowed after payment of outstanding statutory dues and proof of compliance.

GST section 74 demand sustained where suppression was alleged, liability was admitted, and the statutory appeal was not pursued.

Faceless assessment compliance and evidentiary scrutiny required fresh Tribunal adjudication where jurisdictional objections went undecided.

Survey-surrendered business income retains deduction eligibility; partners' remuneration under Section 40(b) was allowed.

Deemed dividend exclusion applies where shareholder loans arise in ordinary money-lending business and interest is actually paid.

Fresh claim without revised return may be entertained on appeal when facts are already on record; deletion upheld.

No separate profit addition on recorded sales absent suppression, even where bogus purchases were already taxed.

Section 68 addition for unsecured loans deleted where banking records and lender returns supported genuineness of transactions.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Anti-dumping duty refund claims follow the general customs refund route when the duty is held not leviable.

Customs classification prevails over Certificate of Origin entry, preserving exemption and defeating consequential duty, confiscation and penalty.

Customs valuation rules require reasonable doubt before rejecting declared value and sequential revaluation on lawful comparative material.

Provisional release of confiscated imported goods granted on the same conditional terms as an earlier order.

Warehouse supervision charges turn on actual deployment pattern; limited-hour customs supervision supports Merchant Over Time basis, not CRC.

Customs valuation of imported watch parts: declared value may be rejected on doubt, but Rule 8 must follow sequential methods.

Share-transfer dispute, remand of partnership reliefs, and extension of receivership over estate assets.

Look Out Circulars must rest on specific material and lawful authority; routine commercial default alone is insufficient.

Appeal from consent order under Companies Act may lie where punitive terms were not consented to and interim protection continued.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

NCLT jurisdiction bars civil suits where oppression and mismanagement relief can cover access to company records and injunctions.

Maintainability of company petitions must be decided by the Tribunal, not the Registry, at scrutiny stage.

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.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Clean slate principle bars recovery of pre-CIRP electricity dues and surcharge as a condition for reconnection.

Premature challenge to resolution plan reconsideration rejected where no crystallised cause of action was shown.

Deemed conveyance under MOFA survives insolvency moratorium; statutory duty to convey title must still be decided on merits.

IBC clean-slate protection and later decriminalisation barred continuation of prosecution for pre-CIRP environmental violations.

Personal guarantor liability can be proved from loan documents alone, without a separate guarantee deed.

Procedural defects and delay may be cured to preserve adjudication on merits, subject to strict compliance timelines.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

FEMA contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

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.

Inherent powers cannot quash a prima facie criminal and PMLA case where disputed facts and evidence require trial.

PMLA initiation requires recorded satisfaction and cannot be compelled by mandamus merely on an alleged predicate offence.

Confirmed PMLA attachment cannot be challenged in writ when statutory remedy before the Special Court is available.

Provisional attachment under PMLA yields to a Supreme Court restitution scheme for PACL assets, with matters remitted to the Lodha Committee.

PMLA regular bail: bare association and uncorroborated links were insufficient, and prolonged custody favoured release.

PMLA arrest power requires fresh, objective material; stale or recycled suspicion cannot justify arrest under Section 19.

Binding precedent remains operative until set aside, as the SC corrected inadvertent errors by substituting earlier paragraphs.

Service tax limitation and revenue neutrality depend on proof of suppression, documentary support, and the true nature of the services.

Business Auxiliary Services classification and suppression findings defeated challenge to service tax demand, limitation and penalty.

Reasoned orders and natural justice require speaking findings; Tribunal penalty order quashed and remanded for fresh decision.

Strict exemption interpretation denied astronomy coaching exemption, upheld extended limitation for suppression, and allowed cum-tax recomputation.

Cenvat credit and service tax demands fail where proportionate credit was taken, tax was correctly classified, and rate rules were applied.

Revenue deposits under protest attract interest from the date of deposit, with equitable 12% per annum applied on refund.

Refund of excise duty paid under protest attracts Section 11B, with interest payable only after three months under Section 11BB.

Limitation and levy on royalty, interest relief, and no excise duty on stowing excise duty under settled precedent.

CENVAT credit reversal treated as non-availment for exemption conditions, defeating denial of exemption and related demand.

Mandatory arrest safeguards were enforced where vague reasons, missing DIN and mechanical remand made detention unsustainable in law.

Clandestine manufacture cannot be proved by power consumption alone when technical and corroborative evidence is unreliable.

Departmental exoneration does not bar criminal prosecution where independent evidence shows a prima facie case of conspiracy and forgery.

Quashing jurisdiction is limited where VAT-linked invoice fraud allegations disclose prima facie cheating and forgery.

Refund claims cannot be barred by extra document demands or delegated limitation where the parent VAT statute grants the right.

Residuary tax entry applied where moulds and dies could not qualify as capital goods without in-State use.

Jurisdictional precondition for VAT search notices requires pending proceedings and recorded satisfaction; absent both, notices fail.

Refund claims under VAT law must be decided by the competent authority, with statutory interest payable if entitlement is established.

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

Look Out Circulars cannot be used for civil debt recovery absent a cognizable offence or recognised exceptional ground.

SARFAESI disclosure duties require banks to reveal known encumbrances or face refund and interest claims by auction purchasers.

Statutory forfeiture on auction default applies despite re-auction gain and no loss to the bank.

Arbitrability of BOCW cess dispute rejected where statutory liability and collection issues had to go before the statutory authority.

Writ jurisdiction against private asset reconstruction companies is not maintainable for SARFAESI measures, the Karnataka HC reiterated.

Auction notice disclosure duties require full property particulars; defective asset description led to refund of earnest money with interest.