Natural justice in portal notices required merits hearing after explained delay and prior statutory pre-deposit.

Statutory return-filing obligations prevail over procedural reminder requirements, leaving late fees payable for delayed returns.

Advance-ruling jurisdiction excludes confirmation of completed arbitral-award receipts already reported under an adopted GST tax position.

Inadvertent e-way bill discrepancies cannot trigger detention penalties where goods match records and no tax avoidance is established.

Show cause notice and hearing are mandatory before imposing penalty; their absence invalidates the penalty proceedings.

Duplicate GST proceedings for identical input tax credit transactions are barred; demand relating to common suppliers was quashed.

Reassessment reasons for excessive share premium were found insufficient, leaving quashing of reopening notices undisturbed.

Reassessment notice limitation and Covid-period exclusion were contested, but the challenge failed on delay and merits.

Reassessment limitation under TOLA and the 2021 regime addressed, with delayed Special Leave Petitions dismissed.

Incriminating material limits revision of completed search assessments where the Assessing Officer has adopted a legally correct view.

Annual assessment option supports interim stay where vessel-wise demands conflict with consolidated return-processing refund intimation.

Depreciation on operating-lease vehicles remains available where lease agreements retain ownership despite registration in users' names.

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

Benami share transfer found where nominal payment, deferred consideration, and continued transferor control showed effective ownership remained unchanged.

Review jurisdiction cannot reargue decided merits; special leave petitions challenging rejection of review applications were dismissed.

Customs classification of Tello Drone remained open after the underlying advance ruling ceased to operate.

Alternative statutory remedy barred writ challenge to customs appeal delay condonation refusal, absent jurisdictional or natural justice defects.

Detention-cum-waiver certificates can bar post-detention charges, supporting secured interim release of perishable imported goods pending final adjudication.

Food-safety sampling authority remains with designated FSSAI officers, while Customs sampling continues separately for revenue and trade-compliance purposes.

Appeal restoration restores the hearing opportunity, while maintainability must be independently decided at the admission stage.

Cheating requires dishonest intent at inception; subsequent commercial default and settled insolvency dues cannot sustain criminal prosecution.

Stamp duty on amalgamation orders requires relevant approval-stage valuation material, not reliance solely on an earlier valuation report.

Borrower interest liabilities survive NPA classification, while listed-entity auditors require evidence, mandatory quality review and appropriate modified opinions.

Discretionary transfer of winding-up proceedings depends on timely, bona fide grounds and may be refused once liquidation has substantially progressed.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

Discretionary restoration costs require reasoned, case-specific justification and may not apply to statutory authorities performing assessment functions.

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

Mandatory mutual-fund compliance requires maturity redemption, proper rollover consent, disclosure, and due diligence despite investor gains or no loss

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

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

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Uncrystallised operational-credit claims cannot survive resolution-plan approval where the plan extinguishes pending proceedings and preserves only quantified claims.

Appellate insolvency review found no legal or factual error, resulting in dismissal of the civil appeal.

Personal guarantor standing permits CIRP challenges, but CoC-approved plans withstand review absent statutory breach or material irregularity.

Secured operational debt status excludes Central Sales Tax dues while recognising secured State tax dues in insolvency distribution

Statutory charge over VAT dues supports secured operational creditor status only for charge-covered claims in resolution distribution.

Personal guarantor insolvency moratorium requires a filed application, allowing SARFAESI enforcement despite the corporate debtor's CIRP.

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.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

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

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.

Territorial jurisdiction in money-laundering cases may be concurrent, but the linked scheduled offence requires trial before the same Special Court.

Money-laundering bail proceedings record refusal of bail at this stage and disposal of connected applications.

Prima facie money-laundering material defeats discharge where trustee conduct links the accused to loan diversion and laundering allegations.

Knowing participation in routing tainted loan funds prima facie supports a money-laundering complaint and defeats quashing.

Consideration of objections before bank account attachment required; matter remitted for a reasoned decision on the petitioner's objections.

Prima facie scrutiny at discharge permits money-laundering prosecution to continue without adjudicating predicate offences or asset legitimacy.

Suppression of taxable receipts justified extended service-tax recovery limitation and consequential penalty for non-disclosure in statutory returns.

Composite layout-development contracts involving goods transfers are treated as works contracts, with material-value exclusion supported by documentary evidence.

Extended limitation requires proven intent to evade service tax; mere non-payment or registration failure cannot sustain recovery.

Business auxiliary service classification remains unexamined after the civil appeal was dismissed as time-barred for delay.

Electricity-generation service exemption covers hydroelectric project fabrication, erection and commissioning services, eliminating service tax liability and related consequences.

Penal minimum gas offtake charges and sale-linked marketing margins do not constitute consideration for taxable services.

Extended limitation for duty evasion remains valid where notice facts establish deliberate suppression, with personal penalties sustained.

Independent-buyer prices govern related-unit excise valuation where goods are also sold, while nondisclosure may trigger extended limitation.

Pre-deposit refund interest arises only after delay beyond three months under the preserved pre-amendment regime.

Lump-sum contract finality prevents recovery of unaccounted pre-existing duty-exemption benefits and requires release of security deposits.

Input service credit for plant setup remains available where services directly relate to manufacture and no exclusion applies.

Timely export established by contemporaneous export records, making delayed ARE-1 certification insufficient to sustain excise duty demand.

High seas sale proof and compliance with conditional manufacturing-use exemptions determine State sales tax liability.

Transit pass evidence is not conclusive; circumstantial discrepancies can support penalties for attempted diversion and tax evasion.

Consideration of relevant evidence in works-contract deductions requires the Tribunal to examine records or permit their production.

Purchase tax on unregistered-dealer materials used in construction remains payable despite separate deemed-sale taxation of works contracts.

Post-inspection revised returns cannot erase unreconciled turnover suppression, though subsequent payment may moderate estimated additions and penalties remain enforceable.

Revisional time limits restrict delayed tax orders, while valid works-contract deductions and input tax credit evidence require proper assessment.

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

Cheque dishonour presumptions remain unrebutted where the accused presents inconsistent, unsupported repayment and security-cheque defences.

Cheque dishonour prosecution requires timely presentation and valid service of an accurate demand notice; defective compliance sustains acquittal.

Recovery certificates could not support insolvency notices before the later deeming provision, which had no retrospective operation.

Royalty computation through inclusive sale value remains a valid regulatory measure against mineral pricing manipulation and evasion.

Reduced cheque demand after disclosed part payments may remain valid; disputed debt and Section 56 issues generally require trial.

Cheque dishonour presumptions applied where execution, consideration and enforceable debt were proved despite signature mismatch and blank-cheque defence.