Regular bail in wrongful input tax credit prosecution may follow completed investigation and absence of need for further custody.

Bail pending trial granted where the accused had a limited mediator role and no criminal history.

GST registration cancellation requires specific allegations, meaningful hearing, and reasoned orders; apparent illegality permits writ review despite alternate remedies.

Portal notice access and natural justice require a meaningful response opportunity, requiring fresh adjudication after time-bar dismissal.

Fresh adjudication follows conditional disputed-tax deposit and documented reply despite expiry of appeal period and missed hearing.

Pre-trial bail in alleged input tax credit fraud requires concrete risks, not criminal antecedents alone, where trial delays persist.

Excessive delay in repeated tax litigation drew Supreme Court criticism for burdening judicial process with a frivolous petition.

Reassessment notice jurisdiction and faceless assessment requirements return to High Courts under the revised reassessment framework.

Draft assessment procedure fails where no transfer-pricing variation exists, invalidating consequential tax demand and penalty action.

Revisionary jurisdiction fails where due inquiry occurred, findings attained finality, and no unaccounted tanker income was evidenced.

Concealment penalty requires more than disallowed depreciation and deduction claims where disclosures and bona fide explanations are provided.

Condonation of delay for Form-10B cannot be denied solely under circular time limits where statutory discretion addresses genuine hardship.

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.

Condonation of delay requires a credible explanation for prolonged inaction; factual findings cannot be reopened without perversity.

Special Additional Duty refunds cannot be subjected to a notification-based one-year limitation absent statutory authority.

Fire-damaged automobile imports are scrap, while vessel berthing without physical cargo removal does not constitute customs unloading.

Post-export shipping-bill amendment permits EPCG conversion where contemporaneous evidence establishes export eligibility despite clerical omissions.

Delayed customs-duty refund interest starts after the statutory waiting period and may be payable at the enhanced rate.

Export transaction value prevails where quality-adjusted invoices and banking realisation lack evidence of undisclosed additional consideration.

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.

Impracticability in convening shareholder meetings requires concrete proof before exceptional Tribunal intervention can override ordinary corporate mechanisms.

Review jurisdiction requires an apparent error or valid reconsideration ground; absence of either results in dismissal of review petition.

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.

Front-running prosecutions must follow the specialised securities-law complaint procedure and cannot bypass it through a general criminal FIR.

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.

Resolution plan reconsideration permits creditor committee rejection where applicants refuse revisions and commercial decisions remain non-justiciable before approval.

Earnest money guarantees secure scheme submission, not compulsory participation in a renewed liquidation process after rejection.

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 restrictions prevail where prima facie incriminating material and flight or interference risks remain despite prolonged custody.

Third-party property attachment requires proof of a money trail or valid equivalent-value linkage to laundering.

Interim access to frozen funds permits verified salaries and statutory payments while preserving safeguards pending appeal.

PMLA bail conditions and proceeds-of-crime issues await substantive consideration after notice and permitted dasti service.

Frozen proceeds-of-crime funds cannot be used to pay another company's salary and statutory liabilities under an interim arrangement.

CENVAT input eligibility covers telecom towers and prefabricated buildings indispensable for antenna positioning and mobile output services.

SEZ service-tax exemption extends to subcontractors where approved services support authorised operations despite a procedural Form A-1 lapse.

Supply of tangible goods taxation applies when aircraft lessors retain effective control; duplicate demands, extended limitation and penalties fail.

Works contract valuation for airport maintenance requires prescribed abatement where goods and service values are not separately ascertainable.

Service-tax exclusions protect post-GST receipts, exempt agricultural transport, vehicle hiring to GTAs, and recipient-paid GTA reverse-charge services.

Maintenance fund utilisation determines service tax liability, while corpus and unutilised funds transferred intact to the housing society remain untaxed.

Supplier liability write-offs do not require CENVAT credit reversal without proof that inputs or capital goods were written off.

Excess excise duty collections by non-manufacturer contractors must be credited to the Central Government with applicable interest.

Pre-duty investigation deposits remain refundable revenue deposits, attracting interest from payment date rather than delayed-refund statutory interest.

Government fertilizer subsidy is not buyer-linked consideration and remains excluded from central excise assessable value.

Cenvat credit remains available for directly dispatched inputs when valid dealer invoices and actual factory receipt are established.

Special value-addition rates require refund recalculation and prohibit duplicate recovery of self-credit and duty paid from that credit.

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

SARFAESI alternative remedy requirement bars direct writ challenges to bank-recovery measures where specialised statutory recourse remains available.

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.

NDPS commercial-quantity bail requires strict twin-condition compliance, reinforced by targeted verification and monitoring safeguards for foreign nationals.

Disciplinary inquiry delays do not void proceedings without express abatement or proven prejudice; specific charges require evidentiary inquiry.