Rectified GST order discrepancy led the petitioner to statutory appeal, with delay condonation and pre-deposit required.

Natural justice and statutory hearing rights defeated an adjudication order where no personal hearing date was specified.

GST recovery garnishee notice upheld where assessment was unchallenged and partner liability for firm dues remained relevant.

Provisional attachment expires after one year and cannot be revived by a fresh restraint on the same basis.

CGST confiscation disputes should ordinarily go to statutory appeal, with jurisdictional objections and delay issues open before the appellate forum.

Binding precedent on input tax credit adjustment led to quashing of the GST assessment order.

Wrong charging provision and mechanical assessment made cash-deposit addition unsustainable for non-application of mind.

Reassessment for unexplained property investment upheld where the original return was only processed and sanction was recorded.

Reassessment on mere conjecture fails when no deduction was claimed and liquidation sale proceeds on a clean slate basis.

Reassessment notices and Section 147A challenge: writ appeal allowed, quashment set aside, and matter remitted for fresh consideration.

Reassessment reopening must rest on recorded reasons alone; new grounds cannot validate a Section 148 notice after objections.

Accused's right to be heard before cognizance under BNSS Section 223 led to restoration of applications for fresh consideration.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Refund limitation and unjust enrichment required fresh factual verification before deciding the claim.

Customs penalty finality under section 28(5) bars higher penalty and redemption fine after timely payment; duty demand stands.

Classification of aircraft gas turbine generators under CTH 8501, and customs agent penalty fails absent evidence of connivance

Penalty under Customs Act Section 117 found unsustainable where imported vehicles were not removed and duty had already been paid.

Customs penalty scope and false declaration rules: penalties beyond the show-cause notice fail, while Section 114AA was sustained.

Misrepresentation in advance rulings under the Customs Act can void an AAR ruling where facts were materially misstated.

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

Company law remedies in oppression cases are not barred by lack of consent where transactions are pleaded fraudulent or void.

Fraudulent preference in company property transfer led to void mutation entries and restoration of land records.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

Locus standi and bona fide purchaser protection secured release of plots; review could not reopen final winding-up directions.

Quashing threshold and territorial jurisdiction objections failed where FIR disclosed prima facie cognizable offences.

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.

Limitation and abuse of process bar repeated Section 94 petitions by a personal guarantor; NCLAT declined interference.

Set-off in liquidation requires mutual dealings between the same parties; cross-dues against separate group entities could not defeat admitted liability.

Security interest in real estate insolvency limits dissenting creditor recovery; registered sub-lease deed can create secured creditor status.

Forensic audit objections in insolvency claims led to dismissal of civil appeals and setting aside of costs.

Liquidation claims for provident fund interest and damages cannot rest on post-commencement assessments, the Supreme Court affirmed.

Unsubstantiated operational creditor claim rejected for lack of specific corroborative evidence; verification by insolvency authorities upheld.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

FEMA penalty set aside and remanded for fresh adjudication after unconsidered documents and bank communications were found relevant.

Vicarious liability under FEMA requires strict proof of control and involvement before fastening penalty for export proceeds default.

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.

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Special Court jurisdiction under PMLA extends to the scheduled offence after committal under Section 44(1)(c).

Value of proceeds of crime can extend to earlier-acquired property; section 50 statements remain usable despite retraction.

PMLA search and seizure upheld where lawful source of seized cash was not credibly proved and reasons were duly recorded.

Changed circumstances and trial delay justified bail under PMLA despite statutory rigour and earlier refusal.

PMLA information-sharing and prima facie UAPA material can justify registration and continuation of investigation.

Factual reconciliation of service tax receipts and Cenvat credit eligibility led to remand for fresh adjudication.

Corporate guarantee without consideration is not a taxable service under the Finance Act, so service tax cannot be levied.

Export refund of Cenvat credit cannot be denied for intra-quarter timing of admissible credit availment.

Extended limitation in service tax matters fails absent suppression, while Section 77 penalty can survive without mens rea.

SEZ exemption overrides refund-notification time limits, so service tax paid on authorised operations remains refundable.

Valid service by speed post requires proof of delivery; mere dispatch cannot start limitation for appeal.

Prospective operation of Section 11D bars recovery of pre-insertion collections under the Central Excise Act.

Penalty under Rule 26 fails without corroboration and clear invocation of the exact clause or sub-rule.

Royalty in transaction value and limitation relief granted where suppression was not proved in an interpretational excise dispute

Refund of excess excise duty depends on documentary proof rebutting unjust enrichment and showing the burden was not passed on.

CENVAT credit restriction after duty default struck down as arbitrary, excessive and disproportionate under constitutional equality and trade freedom

CENVAT credit cannot be denied for inter-unit stock transfers where nil-rated intermediates are used to make dutiable final goods.

Limitation under VAT law barred revival of a stale reassessment notice; later proceedings could not extend the statutory period.

Best judgment assessments set aside for doubtful notice service and remitted for fresh tax determination after hearing

Alternative statutory remedy bars writ challenge to VAT orders where effective appeals remain available and policy issues can be raised there.

Double taxation in turnover assessment barred where amounts were already taxed in other assessment years and required verification.

Principle of consistency bars selective challenge to accepted input tax credit computation on identical facts.

Forgery and cheating allegations failed where essential ingredients were missing and the criminal case was collateral to a tax dispute.

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

Rebuttable presumption in cheque dishonour cases defeated where debt is unproved and defence raises a probable explanation.

Reason to believe under attachment law must rest on material, while notice safeguards to interested persons remain mandatory.

Right to travel abroad under Article 21 may yield to pending trial, speedy justice, and passport restrictions in criminal cases.

Foreign award enforcement turns on accrual of the right to apply, narrow public policy review, and surviving joint liability.

Pre-trial quashing of a cheque dishonour complaint requires unimpeachable material; disputed settlement terms did not end proceedings.

Proof of outstanding liability failed where incomplete accounts could not establish the exact recoverable balance.