Input tax credit eligibility tied to supplier tax payment faces interim stay pending constitutional review

Electronic GST appeal access preserved where portal limitations prevent filing against nil-demand orders after disputed payment.

Foundational facts for fraud or suppression are mandatory; unsupported extended GST recovery notices are invalid.

Supplier GST certificates require correct recipient GSTIN details before disputed tax demands can be reconsidered through fresh adjudication.

Penalty pre-deposit under Section 107(6) does not apply when the adjudication order includes a tax demand.

Medical incapacity justified fresh GST assessment adjudication despite expired appeal limitation, subject to deposit and documented reply.

Reassessment notices issued to dissolved merged entities are invalid when tax authorities know the merger.

Approved resolution plans freeze unclaimed income-tax arrears, preventing recovery against corporate debtors after plan approval and fresh-start implementation.

Interest-waiver eligibility requires reliance on a binding judicial order and full payment of the principal tax demand.

Reassessment sanction requirements invalidate notices issued beyond three years without approval from the prescribed higher authority.

Penalty jurisdiction under Section 271D lay outside the Assessing Officer's powers, invalidating revision for non-initiation of proceedings.

Reassessment Scope Bars Separate Capital-Gains Addition When the Original Reopening Issue Fails Under Recorded Reasons

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 property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Adjustment of SAD refunds against non-final drawback demands is impermissible, requiring release of retained refunds with applicable interest.

Transaction value rejection requires proof of importer misdeclaration; supplier shipment errors cannot sustain enhanced duty, confiscation or penalties.

Concealment of undeclared imports exposes declared goods to confiscation, while redemption fine and penalties require proportionality.

Written acceptance of enhanced customs value cannot waive statutory valuation safeguards or the importer's right to challenge reassessment.

Bona fide pursuit before incorrect forums can exclude limitation time, enabling condonation of the residual appellate delay.

Burden of proving smuggled gold defeats confiscation where foreign origin, illicit importation, and corroborated evidence are absent.

Section 230 compromise period may be extended where changed creditor circumstances support value maximisation and corporate revival.

Partnership dissolution requires liquidation or market-value settlement, preserving an outgoing partner's asset share beyond dissolution-date valuation.

Director disqualification cannot deactivate a DIN without Rule 11 compliance and a prior hearing under natural justice.

Company investigation safeguards require recorded statutory satisfaction and prior hearing before external agencies receive tracking-information directions.

Permanent winding-up stays require a bona fide revival plan advancing public interest, commercial morality, creditor settlement and worker protections.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Forensic audit evidence supports fraudulent transaction findings when management cannot rebut reliable records, sustaining creditor-protection contribution liability.

Prospective liquidation amendments cannot disrupt a going-concern sale process commenced under earlier governing regulations and liquidation order.

Independent liquidation assessment is required before liquidation; viable settlements may justify restoring CIRP for withdrawal consideration.

Without-prejudice deposits cannot replace determination of maintainability, financial debt and default in Section 7 insolvency proceedings.

Resolution applicant death does not justify liquidation; plan viability and pending CIRP withdrawal require consideration first.

Section 32A immunity protects going-concern liquidation purchasers from pre-sale liabilities, subject to statutory conditions and separate authority approvals.

Director liability for unrealised export proceeds survives company liquidation when reasonable recovery steps remain unproven.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

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.

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.

Supply of relied-upon documents and inspection opportunity satisfied natural justice, leaving provisional attachment confirmation unaffected.

PMLA Bail Restrictions May Yield to Prolonged Custody and Serious Chronic Medical Conditions in Appropriate Cases

Prior procedural reversal of freezing does not bar subsequent attachment of alleged crime proceeds pending money-laundering trial.

Provisional attachment for layered share transactions remains justified where alleged bribe proceeds were projected as legitimate capital gains.

Prolonged custody can justify bail despite PMLA twin conditions, with safeguards protecting trial and witnesses.

Proceeds-of-crime nexus fails when the individual's predicate prosecution is wholly quashed for lack of investigative jurisdiction.

Quarterly CENVAT refund limitation runs from quarter-end of FIRC receipt, preserving the filing period for exported services.

Naturally bundled electricity distribution excludes ancillary meter-testing and delayed-payment charges from service tax without a reciprocal tolerance agreement.

Late-payment damages for delayed industrial-gas payments are not consideration and therefore fall outside taxable declared services.

Development rights as immovable property exclude service tax, while related input credit remains recoverable within normal limitation.

CENVAT Credit Reversal under Rule 6 requires common credit, while disclosed reversals do not justify extended limitation.

Builder-buyer residential construction taxability was limited by statutory exclusions, valuation relief, and normal limitation rules.

Unjust enrichment limits service-tax refunds to amounts whose burden was not recovered from members, with statutory interest.

Cenvat credit nexus supports pre-production, off-site infrastructure and factory-use claims; extended limitation requires proven intent to evade duty.

Composite port-service classification tests whether warehousing and incidental activities may be separated for taxable-service treatment.

Extended excise limitation requires deliberate suppression, preventing time-barred demands and consequential penalties where statutory records were available.

Manufacture Requirement for Incidental Waste: Marketability and tariff listing alone cannot create central excise liability for sponge-iron residues.

Place-of-removal test governs post-depot service credit, while depot C&F services qualify as input services.

Priority of secured creditors under SARFAESI remains unresolved after a delayed challenge was dismissed without examining the legal issues.

Revisional jurisdiction requires valid Commissioner authorisation; proceedings initiated without delegated power are void from inception.

Substitution of an entry retaining IT Products left the camera tax concession challenge academic and eligibility undecided.

Customer-Specific Software Services Remain Outside VAT Where No Marketable Goods or Property Rights Are Transferred

Delay condonation requires a satisfactory explanation for prolonged inaction; inadequate medical grounds left the revision time-barred.

Tax refund limitation does not bar assessment-stage correction of underclaimed deductions or exemptions, requiring refund of amounts lawfully due.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Territorial appellate jurisdiction invalidates orders by an unauthorised authority, requiring de novo merits adjudication before the competent appellate forum.

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

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Debts Recovery Tribunal remedy remains available where a diligent writ challenge was redirected despite ordinary limitation expiry.

SEZ Fiscal Exemption Extends to Pre-Ordinance Lease Deeds Under an Existing State Investment Policy

GST reimbursement for pre-GST contracts survives tax-inclusive tender clauses where later tax burdens are verified and comparable contractors receive relief.

Stamp valuation enquiries may not require fraudulent intent, but binding precedent on wilful undervaluation awaits larger-Bench review.

RBI supersession of multi-State co-operative bank boards may continue beyond elected tenure, subject to statutory aggregate limits.

Repayment of released appeal deposits remains mandatory upon acquittal despite procedural irregularity in the refund direction.