Supplier tax-payment condition for input tax credit applies to bona fide purchasers, with credit re-availment after liability discharge.

Personal hearing requirements invalidate ex-parte GST adjudication when notices lack proper communication and hearing particulars.

Personal hearing in adverse GST adjudication is mandatory, requiring fresh adjudication where the statutory hearing opportunity was denied.

GST registration cancellation without proper opportunity permits revocation consideration after tax payment and filing required returns.

GST appeal delay condonation allows merits adjudication where filing was prevented by circumstances beyond the taxpayer's control.

Temporary GST ID application must be considered promptly to facilitate the taxpayer's statutory appellate remedy.

Bogus share-trading loss remained disallowed where supporting evidence was absent and the Tribunal overlooked material factual deficiencies.

Satisfaction-note recording for Section 153C notices remained central where delayed recording led to notices being quashed.

Misreporting penalty requires specific factual allegations and reasoned findings; tax evasion computation must reflect the relevant assessed income difference.

Reassessment based on broker register failed because disconnected asking-rate entries did not evidence undisclosed land-purchase payments.

Condonation of delayed Form No. 10 filing protects charitable income exemption where reasonable cause and prescribed investments exist.

Exempt-income requirement limits Section 14A disallowance, while genuine loan-hedging swap losses recognised under accounting standards remain deductible.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

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

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Unjust enrichment presumption may be rebutted through a Chartered Accountant's certified annual accounts confirming duty was not passed on.

Evidence-based reclassification: synthetic bonded fabric exemption cannot be denied without proof that the goods were bleached and dyed.

Established personal involvement is essential for customs penalties; defective origin certificate allegations alone cannot sustain liability.

Baggage confiscation appeals fall outside Tribunal jurisdiction and must proceed through revision before the designated Revisionary Authority.

Tariff classification follows objective engineering characteristics and principal intended use, placing specialised off-road mining tyres in the mining vehicle category.

Customs and integrated tax exemptions for orthopaedic implants raise substantial questions on interpretation, demand, limitation, confiscation and penalties.

Company name rectification remains valid when an existing company's application triggers independent statutory opinion formation.

Fraud classification requires a definite forensic finding based on complete borrower records; inconclusive audit material cannot sustain notice.

Mandatory transfer formalities invalidate alleged share and immovable property transfers based solely on unilateral records and accounting entries.

Tender eligibility may assess promoter-director creditworthiness, with de facto corporate control prevailing over formal director reclassification.

Civil jurisdiction over guarantees, mortgages and pledges survives despite NCLT debenture redemption remedies; secured assets receive limited interim protection.

Amendment of company petitions can cover consequential rectification and subsequent resolutions while limitation objections remain for final determination.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Alternative remedies for broker-share disputes precluded writ jurisdiction where arbitration and exchange grievance mechanisms remained uninvoked.

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

Suspension of securities-law sentences granted pending appeals where statutory penalties, repeat prosecution, fines, and directorship remained arguable.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Insolvency moratorium protects only the corporate debtor, allowing consumer complaints against unprotected co-respondents to proceed on merits.

Service of notice and unexplained delay justified refusal to recall an ex parte order in insolvency proceedings.

Prior approval for liquidator arbitration is mandatory, but post facto approval makes an earlier invocation effective from approval.

Reasoned fraud classification requires independent consideration of defences; reproducing audit observations and show-cause allegations is insufficient.

Necessary-party requirement: Chapter 11 Trustee removed where no substantive relief or cause of action was pleaded against her.

Supervisory jurisdiction cannot replace IBC appellate remedies for NCLT ex parte orders absent jurisdictional error or grave injustice.

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.

Mandatory opportunity notice and speedy trial protections can invalidate delayed foreign-exchange prosecutions despite available criminal revision.

Discretionary confiscation under FEMA permits penalties without forfeiting securities where adjudicatory discretion is properly exercised.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Condonation of delay requires sufficient cause; delayed bail-related special leave petitions were dismissed as time-barred.

Reason to believe for provisional attachment remains central as release of attached properties stands without Supreme Court interference

Regular bail in money-laundering proceedings follows prolonged custody, prior incarceration, unframed charges, and unlikely early trial completion.

Mandatory bail conditions in money-laundering cases prevail where the original bail order disregards material evidence and statutory presumptions.

Anticipatory bail under money-laundering law remains available where overseas service defects undermine allegations of deliberate evasion.

Proceeds of crime require a proven link to a completed scheduled offence before money-laundering bail restrictions apply.

Supply of tangible goods requires independent use by another; freight concessions for private wagons are not taxable consideration.

Recognised educational qualifications cover statutory professional-course stages, exempting CA-CPT, ICWA-Foundation and Intermediate coaching from service tax.

Independent sub-contractor service tax liability survives principal contractor payment, but interpretational disputes cannot support extended limitation.

Recovery from legal heirs requires statutory machinery; deceased sole proprietor's service-tax garnishee demand could not be enforced.

Electricity transmission-related rentals, supervision charges and reimbursements qualified for exemption, leaving related service tax demands unsustainable.

Extended limitation requires proof of wilful suppression or evasion intent; third-party tax data alone cannot sustain service-tax demands.

Testing samples without prescribed removal and utilisation records may face excise duty as goods removed for home consumption.

Clandestine removal requires tangible corroborative evidence; estimated stock discrepancies alone cannot sustain excise duty, extended limitation, or penalties.

Effective cross-examination and consideration of material submissions required fresh excise adjudication after natural justice breaches were identified.

Restoration of default-dismissed appeals requires Tribunal consideration where sufficient cause for non-appearance is established under procedural rules.

Contractual default deposits remain liquidated damages, excluded from transaction value and incapable of supporting extended recovery or penalties.

Finality of refund entitlement bars later recovery or rejection based on a renewed unjust enrichment objection.

Natural justice requires tax appeals to address written grounds; dismissal solely for non-appearance is invalid for non-application of mind.

Recovery from pension benefits requires impleading affected officers and providing them a fair opportunity of hearing.

Entry tax reassessment must reflect actual invoice recoveries after arbitral awards affecting meter-tampering charges.

Final resolution of underlying VAT liability required quashing forgery proceedings against a similarly placed co-accused.

Statutory interest on tax refunds remains payable despite departmental revision withdrawal under the monetary-limit litigation policy.

Turnover enhancement requires cogent evidence of undisclosed transactions; non-production of books during survey alone is insufficient.

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

Statutory composition of MSME Councils determines jurisdiction, making awards by overconstituted Councils void and open to writ challenge.

Independent criminal investigation may continue despite suspension of bank fraud classification, absent express restraint or demonstrated abuse of process.

Interim protection for unsecured project loans may require borrowers to create the contractually mandated Debt Service Reserve.

Inherent criminal jurisdiction remains limited where complaint material shows no prima facie offence and the dispute is civil.

Anticipated royalty governs stamp-duty valuation of indeterminate Government mining leases, while dead rent remains only a minimum payment.

Contractual GST computation remains arbitrable, but awards cannot apply unincorporated EPC tax guidelines to item-rate contracts.