Omission of a GST refund rule without saving clause invalidated a later show-cause notice lacking statutory authority.

Pre-trial liberty prevails where investigation is complete and no concrete risk to the trial process is established.

GST registration cancellation may be reconsidered where revocation conditions, tax compliance, returns, and business-place proof are satisfied.

Electronic Cash Ledger credit supports amnesty eligibility when delayed DRC-03A filing later appropriates timely paid tax.

GST proceedings against deceased registrants require notice to legal representatives; otherwise recovery orders and appellate-remedy objections fail.

GST on government-hired hotel accommodation requires provider registration and separate tax payment by the hiring Department.

Reassessment sanction validity turns on the competent approving authority and a live evidentiary link to alleged on-money.

Timely first-appeal disposal requires priority treatment when prolonged tax appeal pendency creates genuine hardship for taxpayers.

Net-profit estimation after book rejection requires material comparables; unsupported steel-trading margins cannot support a substantial legal question.

Accepted sales receipts cannot be reclassified as unexplained cash credits where audited records and offered profit establish reported income.

Requested video-conference personal hearing is mandatory; its denial invalidates assessment and consequential tax demand under faceless assessment procedure.

Internal TNMM acceptance: binding precedent precludes a substantial question of law on transfer-pricing adjustment deletion.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Benami transaction indicators established beneficial ownership where the recorded purchaser lacked funds and acted on another's directions.

Benami cash deposits through another's bank account remain benami despite prompt banking-channel return, while attachment is limited.

Pleading-stage scrutiny remains confined to plaint averments, leaving will validity and benami character for trial.

Packaged software valuation requires RSP assessment where retail-package declarations are absent, defeating customized-software exemption and supporting extended duty consequences.

Customs transaction value cannot be enhanced using undisclosed benchmark data without comparable-import evidence and sequential valuation methods.

Transferable DFIA exemptions cannot be curtailed by public-notice-only CIF caps or actual user restrictions, preserving qualifying walnut imports.

Advance ruling rectification cannot remove mandatory Section 65 conditions attached to a customs exemption for DTA units.

SEZ-to-DTA computer classification under Heading 9804 involved dutiable-goods scope, IGST distinction, penalty, interest and appeal dismissal.

Customs tariff classification dispute over Ethernet switch imports ended with dismissal of the delayed Civil Appeal.

Liquidation asset-disclosure powers support summons of former directors and require renewed e-bidding after technical failures.

Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar.

Company Court jurisdiction over liquidation assets permits title determination and expert-assisted sale of paintings within the liquidation estate.

Prima facie cognizance scrutiny excludes defence evidence and mini-trials when complaints disclose alleged investigation non-cooperation.

SFIO investigation assignment requires recorded public-interest reasons and relevant material; unreasoned investigations and prosecutions cannot stand.

Proprietary security in pledged shares prevails over unspecified negative liens, personal guarantees, and unrecorded oral undertakings.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Binding approved resolution plans prevent Committee withdrawal merely because the corporate debtor's financial position improves.

IBC moratorium permits arbitration on a corporate debtor's counterclaim where pre-insolvency contractual termination lacks CIRP nexus.

Conditional property-transfer arrangements do not extinguish admitted operational debt or create a pre-existing dispute for insolvency proceedings.

Pending NCLT insolvency proceedings require petitioners to pursue available remedies before the Tribunal rather than continue writ relief.

Interim Possession of Secured Property Transferred to Auction Purchaser Pending Resolution of Bankruptcy Process and Payment Timeline

Former Resolution Professional loses standing to pursue personal insolvency process appeals after replacement by a new appointee.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

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.

ECIR validity depends on a subsisting scheduled offence; quashing the sole predicate FIR ends related money-laundering proceedings.

Money-laundering bail: alleged diversion of allottee funds and trial delay supported refusal of release pending trial.

PMLA bail restrictions yield to Article 21 liberty and speedy-trial guarantees where prolonged custody lacks a foreseeable trial.

PMLA summons disclosure requirements permit limited particulars where the ECIR nexus is substantiated without compromising the money-laundering inquiry.

Statutory compliance in PMLA account freezing permits writ review where recorded reasons to believe are absent.

Statutory retention limits require release of seized property and frozen lockers when continued restraint lacks adjudicatory authorisation.

Electronic evidence and corroborated statements can substantiate service-tax liability on unaccounted cash receipts from flat purchasers.

Hospital-premises food supply attracts outdoor catering tax despite VAT, while extended limitation requires deliberate tax evasion.

Transitional service-tax refunds for cancelled flat bookings cannot be rejected using existing-law limitation rules after GST.

Threshold exemption requires excluding diesel and input expenses, rendering generator-set rental service tax demand unsustainable.

Service-tax verification requirements prevent demand relief where offshore, training, drilling, and reverse-charge claims lack supporting evidence.

Resolution-plan approval extinguishes central excise demands, interest and penalties, preventing their survival after completion of insolvency proceedings.

Job-work fabric processing does not constitute manufacture for textile cess when fabrics are returned to handloom or powerloom suppliers.

Sufficient cause for appeal delay requires diligent action; internal failures and COVID-19 disruptions were insufficient.

CENVAT credit for taxed job-work services remains available where the service supports manufacture despite an available exemption.

Captive electricity generation supports CENVAT credit where power serves connected manufacturing units and is neither sold nor diverted externally.

Extended-period limitation requires factual adjudication of a time-bar objection before the demand can be sustained.

Extended limitation for interpretative CENVAT credit disputes fails, while normal-period credit requires proof of actual use.

Tax reimbursement arbitration permits contractual allocation while import and inter-State sales remain outside DVAT under an integral contractual nexus.

Retrospective evidentiary standards for input tax credit require a fresh opportunity to prove genuine goods transactions.

Legal-metrology declarations apply to packaged telecom devices supplied for subscriber use, despite retained ownership and prior-adjudication objections.

Original assessment limitation under substituted Section 42 did not govern completion periods outside fresh reassessments ordered on review.

First-point taxation keeps petroleum sales within the cess base despite exclusion from the ordinary multi-stage VAT regime.

Revenue-prejudice requirement limits revision of appellate remand orders; without a recorded adverse revenue impact, revision cannot stand.

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

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Equitable full and final debt settlement preserves a running concern while disputed NPA classification and assignment issues remain unresolved.

Rebuttable cheque presumptions require complainants to prove enforceable debt once a probable defence shifts the evidentiary burden.

Witness summons under Order XVI may issue despite delayed listing when necessary evidence addresses the real controversy.

Severability of arbitral awards permits removal of unclaimed interest while preserving bonus and conditional GST reimbursement.

Plaint Amendment Limits: criminal compensation and criminal-litigation expenses cannot be introduced into a pending civil recovery suit.

Effective Representation in Conviction Appeals: Fair Hearing, Cross-Examination, and Proof of Debt Under Cheque Dishonour Law