Show-cause notice limits under GST prevent adjudication orders from imposing tax or penalty beyond proposed demands.

Disclosure of relied-upon documents and reasoned cross-examination decisions require fresh GST adjudication after ex parte procedural defects.

Pre-deposit rules for penalty-only statutory appeals depend on whether proceedings began before the amended appeal requirement took effect.

Concessional interest on delayed outward-supply tax payments depends on timely GSTR-3B filing and payment within notified deadlines.

Anticipatory bail in alleged GST fund misappropriation was denied where fabricated payment documents indicated serious financial misconduct.

Police investigation alongside GST offences remains available where the same transaction discloses distinct general criminal offences.

Search assessment additions require seized incriminating material, while documented unsecured loans satisfy cash-credit evidentiary requirements.

Fresh claims before revisional authorities require facts already on assessment record and cannot bypass timely revised-return requirements.

Withholding-tax default reassessment fails when no deduction obligation or assessee-in-default status exists, barring undisclosed alternative grounds.

Optional first-proviso deduction for doubtful or loss assets remains available despite deduction under the main bad-debt provision.

Faceless reassessment procedure prevents Jurisdictional Assessing Officers from initiating reassessment when automated allocation remains mandatory under the governing scheme.

Condonation of delayed Form 10B filing permits timely-return treatment where bona fide compliance failures are remedied, subject to costs.

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

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.

Customs classification disputes on applicable duty rates must be appealed to the Supreme Court, not the High Court.

Sufficient cause for customs appeal delay requires litigant vigilance; vague explanations and exclusive reliance on counsel fail.

Provisional Release Security Excludes Unascertained Penalties, While Detained Goods Receive Full Demurrage and Related Charges Waiver

Classification of CKD e-bike components as complete electric motorcycles supports differential customs duty and denial of unavailable exemptions.

Technical payment-crediting failures can support customs interest waiver where bank records prove timely bill of entry payment initiation.

Burden of proving smuggling remains with Revenue for non-notified goods, making penalty unsustainable in betel nut seizure disputes.

Finality of affirmed appellate directions bars interference with consequential compliance orders lacking independent findings on the merits.

Interim protection in acquisition disputes requires fulfilled conditions, proven performance, and a present need to preserve subject matter.

Separate corporate personality prevents personal liability of non-executive directors for company deposits without an independent legal basis.

Civil jurisdiction over inherited company-held assets survives where statutory bars and benami objections require evidentiary determination.

Review jurisdiction excludes unclaimed capital-reduction refunds from Investor Education and Protection Fund transfer rules in this context.

Co-operative bank winding-up requires statutory inspection, reasons and a meaningful hearing; Reserve Bank requisition alone is insufficient.

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.

Limitation in insolvency appeals: certified-copy exclusions cannot extend filing beyond the statutory ceiling for condonation.

Late-filed homebuyer claims require recorded corporate liability and sufficient cause for delay in time-bound insolvency resolution.

Mandatory resolution-plan compliance cannot be cured by creditor approval; liquidation may follow where default causes remain unaddressed.

Recall for alleged affidavit fraud fails without material deception; indirect liquidation stakeholders cannot join disciplinary proceedings.

Clean slate protection extinguishes excluded water-charge claims after resolution-plan approval, preventing recovery from the corporate debtor.

CIRP restoration discretion requires record-based reasons before liquidation can override a unanimous creditor decision on value maximisation.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

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.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

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.

Prolonged pre-trial detention cannot continue where investigation is complete and trial completion remains unforeseeable despite statutory bail restrictions.

Predicate FIR quashing on compromise does not remove PMLA bail rigour while laundering investigation remains incomplete.

Prolonged pre-trial detention may yield to Article 21 protections despite statutory bail restrictions in money-laundering proceedings.

Escrow substitution for provisional attachment permits property sales while preserving proceeds of crime for pending trial.

Proceeds-of-crime property acquired during criminal activity remained attached, supported by reliable Section 50 statements.

Ex parte online defamation injunctions require prima facie unfair reporting, reputational harm, and balance against free speech before takedown and de-indexing.

Service-taxability and valuation disputes over bill discounting may follow the statutory direct-appeal route for assessment determinations.

SVLDRS declaration mismatches require reconsideration when show-cause notice liability is accepted as final for settlement purposes.

Partner-owned trade mark royalties lack a separate taxable service relationship, placing mutual partnership use outside service tax.

Cancellation and no-show charges are contractual breach compensation, not taxable consideration for agreeing to tolerate passenger default.

Tender document supply fees are not taxable service consideration because a tender invitation creates no service arrangement with bidders.

Extended limitation cannot rest on genuine uncertainty over subcontractor service-tax liability after the main contractor's payment.

Service-tax valuation disputes follow the specialised statutory appeal route, displacing the general appellate jurisdiction provision.

Strict compliance with concessional excise notification conditions excludes sewage and drainage pumps, while penalty requires supporting evidence.

Education cess on Tea Cess: payment records established discharge through factory-level calculation, accounting, and non-recovery from buyers.

Clandestine removal requires corroborative evidence; input shortages alone cannot sustain a central excise duty demand.

MRP-based valuation for post-GST chewing tobacco cannot sustain differential NCCD demands under an unamended pre-GST notification.

CENVAT credit for common input services remains available, while leased-premises fit-out charges may attract service tax.

Specific-entry classification treats dupattas as exempt woven fabrics, not fibres, because their fabric character governs scheduled-entry coverage.

Residual tax classification treats bundled mobile chargers and printer consumables as separately taxable unspecified goods.

Separate enterprise classification prevents clubbing of plant and machinery investments, preserving concessional sales tax eligibility for qualifying units.

Deemed dealer status binds railway container contractors, requiring statutory records to substantiate any claimed tax non-liability.

Projected-revenue taxation requires commenced construction, while assessments require a meaningful opportunity for objections and personal hearing.

Prior sanction for specified fiscal offences does not shield independent forgery charges involving disputed tax-evasion transactions.

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.

Temporary injunctions for prima facie defamatory publications can restrain harmful republication while permitting accurate official reporting.

Section 9 Interim Protection Requires Security Where Financial Distress Creates Serious Risk of Insufficient Assets for Arbitration Award Execution.

Time-barred debt cheques can revive liability, preventing limitation alone from defeating cheque dishonour prosecution under negotiable instruments law.

Contractual refunds under Article 226 remain available where public authority defences lack documentary support and deposits lack lawful adjustment.

Written complaint requirement bars cognizance of securities-contract offences solely on a police report despite police investigation.

Third-party possession objections require adjudication before coercive recovery can displace a claimant from auctioned property.