Interest on wrongly utilised input tax credit runs from actual utilisation until reversal, requiring corrected assessment calculations.

Reasoned appellate orders require a hearing, merits determination, and stated reasons; dismissal for non-prosecution is insufficient.

Alternative statutory remedy in GST adjudication remained central to a writ-jurisdiction challenge alleging breach of natural justice.

Writ jurisdiction despite CGST appellate remedy remained undisturbed after Supreme Court declined interference with High Court rulings.

Input tax credit fraud allegations: regular bail assessment considers charge-sheet filing, custody period, antecedents, and compoundable non-bailable GST offences.

GST portal service failures can invalidate notice proceedings where no effective opportunity to respond is provided.

Notional rental income cannot arise from unsold flats before an occupancy certificate permits lawful occupation.

Faceless reassessment notice issuance excludes jurisdictional assessing officers, making their notices unsustainable under the prescribed framework.

Section 263 Revision Fails Where Assessment Already Examined Cash Deposits and No Revenue Prejudice Exists

Charitable trust investment breaches attract maximum marginal rate only on affected income, preserving exemption for remaining qualifying income.

Recorded banking-channel loans cannot be treated as unexplained investments without creditor creditworthiness enquiry or supporting evidence.

Safe custody of company-funded jewellery does not by itself establish receipt of a cash loan or deposit.

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

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 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 exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Condonation of delay denied for prolonged filing and refiling delays, leaving the special leave petition dismissed.

Dismissal of civil appeals leaves the underlying customs appellate order undisturbed where no grounds justified intervention.

Delay and merits determined dismissal of a customs civil appeal, with pending applications also disposed of.

Statutory appellate remedy governs challenges to customs adjudication orders where no exceptional ground justifies writ jurisdiction.

Tariff reclassification and MEIS-linked customs recovery remain unsettled after dismissal of an appeal on peculiar facts.

Prospective trade-policy amendments do not govern earlier multimodal shipments, while provisional release is considered under the Customs Act.

Forensic audit scope remains limited to debtor-bank transactions, excluding unrestricted scrutiny of banks' wider affairs.

Oral corporate agreements remain valid under general contract law, while representative authority requires evidence rather than plaint-stage rejection.

Consent terms in oppression proceedings can settle challenges to articles amendments and rights issues without merits adjudication.

Company-name rectification requires holistic comparison: TOPLAD too nearly resembles TOPLAND, without proving likely consumer confusion.

Section 244 waiver jurisdiction preserves oppression and mismanagement remedies where statutory member-consent thresholds are satisfied.

Reasoned interim relief requires an effective hearing; non-filing of a reply alone cannot justify substantive ex parte orders.

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.

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

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.

Unilateral revocation of development rights did not justify insolvency-process exclusion; land remains subject to interim status quo.

Arbitral tribunal jurisdiction over joint venture representation disputes limits Article 227 intervention absent patent inherent jurisdictional defect.

Section 32A immunity protects a corporate debtor from pre-CIRP prosecution after a qualifying resolution-plan-driven management change.

Leave of the Tribunal is mandatory before commercial proceedings continue against a corporate debtor in liquidation.

Resolution-plan implementation delays caused by withheld possession may justify time exclusion without changing approved plan terms.

Appellate Standing Under Insolvency Law Excludes Individual Shareholders Challenging Resolution Plan Approval Without Specific Evidence of Fraud

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.

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.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

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

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.

Premature PMLA challenge disposed of, with liberty to seek adjournment pending resolution of connected proceedings on the issue.

Women's exception to PMLA bail conditions requires reasoned denial where investigation is complete and custody is unnecessary.

Proceeds-of-crime nexus is essential: untraced bank balances and contractual loan dues cannot sustain PMLA attachment.

Look Out Circulars require concrete flight-risk material and were quashed despite an ongoing money-laundering investigation.

Proceeds-of-crime nexus sustained attachment where unexplained cash was linked to unrecorded liquor transactions and excise-duty evasion.

Equivalent-value attachment under PMLA can reach independently acquired property when scheduled offences and prima facie proceeds are established.

Interest on investigation deposits runs from payment until refund when the underlying demand is set aside.

Precedential scope limits use of intoxicating-liquor competence ruling to challenge service tax on job-work production.

Mega-exemption for original works in construction services: challenges to the impugned orders were dismissed without interference.

Patent illegality in international arbitration cannot challenge reimbursement of proven project-related service tax under contractual terms.

E-governance portal services fell outside taxable OIDAR and business support categories, while qualifying educational services received exemption.

Branding and promotional arrangements attract service tax, while separately billed room-service food and pass-through electricity recoveries remain outside taxable value.

SSI clearance aggregation and corporate-veil issues remain undisturbed after review petitions were dismissed for lack of merit.

Known encumbrances in secured asset sales remain payable despite secured-creditor priority, preventing delivery of property free from statutory burdens.

Cargo handling classification excludes coal shifting by tipping trucks, while deleted charging provisions cannot sustain service-tax demands.

Clandestine manufacture allegations fail without certified electronic records, corroboration, capacity proof, and procedurally tested statements.

Input service eligibility permits CENVAT credit for business-connected services not excluded under the amended definition.

Captive consumption valuation under Rule 8 applies even where identical excisable goods are also sold to independent buyers.

Non-interference with a VAT order left the challenged ruling intact and ended the special leave petition.

Physical Form at Sale Governs Fiscal Classification, Leaving Powder and Biscuit Drink Preparations Under Residuary Treatment

Statutory Preconditions for Tax Scrutiny Bar Proceedings Without Notice, Timely Action, and Gazette-Notified Delegated Authority

Transfer of right to use buses requires possession and effective control, excluding service-based bus-hiring arrangements from VAT.

VAT on stock shortages cannot disregard later taxed sales, as doing so risks double taxation and undermines default assessments.

Works-contract VAT requires a taxable-turnover mechanism; builder construction after a sale agreement remains taxable in principle.

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

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

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Independently acknowledged cheque liability survives separate acquittal where statutory presumptions remain unrebutted and valid demand notice requirements are met.

SEZ premises possession is separated from monetary claims, with vacant handover and valuation disputes reserved for arbitration.

Writ jurisdiction cannot replace a lapsed statutory appeal where no jurisdictional defect or authority incompetence is alleged.

Bank merger does not invalidate a cheque or bar dishonour proceedings when the successor bank assumes the account.

Registered-post statutory notice to the drawer's correct address triggers presumed service despite receipt by a co-residing family member.

Juridical Seat Versus Venue: arbitral award challenges lie before the competent court at the contractual place of work.