Personal hearing denial invalidates GST adjudication when no fresh hearing date follows a missed original hearing.

Statutory GST appellate remedy governs disputed notice-service and hearing objections; lack of remand power does not justify writ bypass.

Binding appellate orders prevent refund authorities from reopening input tax credit disputes or withholding refunds without statutory safeguards.

Interim protection against coercive tax recovery permits normal business while alleged supplier input tax credit liability is examined.

Regular bail for alleged input tax credit misuse considered absence of antecedents, custody period, and delayed trial.

Parallel GST adjudication for the same tax period was quashed, preserving the earlier proceeding with hearing and evidence rights.

Statutory finality of settlement orders bars reassessment of settled deductions, leaving fraud or misrepresentation to the prescribed settlement mechanism.

Continuing necessity for search records and witness recall preserved procedural orders in the criminal prosecution.

TDS assessment refunds cannot be withheld for procedural deficiencies and carry statutory interest until payment.

Section 147 Explanation permits pending reassessments to cover later-detected escaped income, including search material, without fresh Section 148A procedure.

Non-resident income nexus governs taxability, while applicant-specific rulings, reassessment limitation, and protective refunds restrict Revenue action.

Social forestry losses: land-based cultivation alone affects agricultural loss, book-profit adjustments, and concealment penalties where tax remains unchanged.

Benami property claims cannot enforce ownership or possession through post-commencement suits, even where the underlying sale predates the prohibition.

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

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.

Voluntary customs-duty deposits may be adjusted against admitted liability without constituting recovery of a time-barred statutory demand.

Statutory appellate remedies limit writ jurisdiction where mandatory customs pre-deposit remains unpaid and merits require factual review.

Anti-dumping duty on wind-generator castings applies only to castings within imported gearboxes, not complete gearboxes.

Customs Broker due diligence: valid authorisation and reliable KYC records defeat licence revocation for alleged regulatory breaches.

Transaction value governs customs assessment unless lawfully rejected through sequential valuation; market inquiries cannot justify enhancement or penalties.

Appellate jurisdiction under customs law cannot compel a non-party terminal operator to implement demurrage waiver directions.

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.

Territorial jurisdiction arises when a company's registered office forms the investigative fulcrum, permitting a writ challenge.

Binding Judicial Directions Remain Enforceable Despite Pending Review, Requiring Immediate Implementation of Vacant Possession Orders.

Limitation for dividend-transfer offences barred delayed prosecution, while prolonged inactivity made continued criminal proceedings unwarranted.

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

Main objects clause limits virtual digital asset investments, rendering pre-amendment preferential issue deployment ultra vires and void.

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.

E-filing system failure may exclude limitation time where bona fide filing attempts are frustrated without appellant fault.

Provident-fund and gratuity dues survive resolution plans, requiring full payment with statutory interest by successful applicants.

Procedural fairness requires prior determination of collusion-based intervention before final insolvency admission where proprietary interests may be prejudiced.

Pre-existing disputes over outcome-based professional fees prevent Section 9 admission where the operational debt has not crystallised.

Expired Way Leave Permissions cannot be retrospectively renewed without jurisdiction, safety assessment, and a hearing for affected rights holders.

Interim moratorium protects civil debt recovery only, leaving cheque-dishonour prosecution and personal accountability unaffected.

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.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

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.

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.

Humanitarian parole for critically ill spouses may be warranted despite other family caregivers being available.

Corresponding scheduled offences under anti-money-laundering law preserve enforcement jurisdiction for equivalent corruption offences under the J&K statute.

Money-laundering charges focus on criminal proceeds, statutory statements, prosecution sanction, and proof of a financial link.

Prima facie material for money laundering defeats discharge where records and statements indicate knowing transfer of criminal proceeds.

Rectification of clerical error remains pending after applicant's non-appearance; prosecutor must notify the applicant's office before relisting.

PMLA special leave challenge dismissed, leaving prior order undisturbed while trial proceedings are encouraged to conclude promptly.

Composite residential construction contracts before works-contract taxation were outside service tax where goods and services could not be segregated.

Revenue neutrality defeats reverse-charge service-tax demands when the same tax is fully available as CENVAT credit.

Mandatory verification under the Sabka Vishwas Scheme requires reconsideration of conflicting payable amounts based on complete documentary evidence.

Service-tax treatment of trading and hostel rentals excludes sales and residential-dwelling rent from taxable services.

Service tax reconciliation requires verification of corrected challans and customer advances before fresh adjudication of receipt-reporting differences.

Dealer incentives: Trade discounts and price adjustments lack taxable service consideration without a specific contractual obligation.

CENVAT credit on concessional CVD remains available for imported coal because customs-notification rates retain excise-duty equivalence.

Admissibility of investigation statements and electronic records determines whether alleged clandestine excise clearances can support duty demands.

Cenvat credit rules exclude bagasse-based electricity demands where bagasse is agricultural residue and proportionate credit reversal is made.

Revenue-neutral inter-unit excise transfers defeat differential duty demands and bar extended limitation where valuation details are disclosed.

Amortised tooling value governs excise valuation, while separately sold tooling does not receive captive consumption exemption.

Cenvat credit survives invoice address defects when verified records establish receipt, duty payment, and manufacturing use of inputs.

Fiscal interest liability requires payment default under prescribed return dates, preventing authorities from altering lawful filing periodicity.

Statutory interest on assessed VAT refunds applies where payment remains unpaid despite a refund determination.

Inter-State sales turn on contractual linkage to goods movement, while branch transfers require proof under the CST Act.

Composition-scheme eligibility survives belated revised returns when finally determined taxable turnover remains below the prescribed threshold.

Commodity classification requires distinct tariff treatment where Furnace Oil and Light Diesel Oil differ materially in identity and use.

Secured creditor priority under SARFAESI defeats a subsequently recorded State VAT charge on auctioned mortgaged property.

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.

Fair vehicle repossession requires prior notice, cure opportunity, peaceful recovery, and transparent sale; forceful seizure can trigger restitution.

GST reimbursement disputes remain arbitrable where they concern contractual allocation rather than sovereign tax liability.