Bail security conditions for alleged tax dues may rely on declared family assets rather than equivalent bonds.

Natural justice in GST portal notices requires effective notice and reply opportunity before adjudication can stand.

Natural justice in portal-based adjudication requires effective notice; orders passed without taxpayer response were quashed with fresh proceedings permitted.

Bona fide belief on service taxability can establish reasonable cause and preclude penalty for alleged suppression.

Omission of restrictive GST refund rule applies to all proceedings pending when the rule was removed.

Input tax credit for leased construction and ledger recovery require correct own-account analysis and mandatory prior recovery intimation.

Conclusive settlement under Kar Vivad Samadhan Scheme remains unaltered after challenge to reopening of settled tax demand fails.

Treaty-based withholding certificates must be decided on merits, not revenue targets, for domain registration charges.

Reassessment sanction requirements and TOLA applicability remained undisturbed as the challenge to the relied-upon ruling failed.

Documented listed-share capital gains require corroborated manipulation evidence before unexplained-credit treatment, preserving exemption and defeating related penalties.

Curable defects in unsigned appeal memoranda cannot defeat merits adjudication; restoration follows upon curing defects and paying costs.

Reassessment notice to a deceased assessee cannot be converted into valid proceedings against the legal heir.

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

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

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.

Error apparent on the record remains essential for review, and its absence results in dismissal of the review petition.

Alternative statutory revision limits writ intervention in absolute confiscation disputes involving contested natural justice and procedural compliance issues.

Validity of oral customs notice requires evidentiary scrutiny, preventing automatic release of detained gold and jewellery.

Seized Gold Release under Customs law depends on disputed oral notice and requires adjudication before unconditional writ relief.

Oral customs notice can defeat automatic return of seized gold where its issuance and surrounding facts remain disputed.

Alternative statutory remedy limits writ review where customs confiscation challenges require factual and procedural appraisal.

Limitation for Official Liquidator claims extends through Article 137 and statutory exclusion, preserving claims filed within the available period.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Forensic audit in foreign-award enforcement can trace alleged asset dissipation without deciding ultimate civil, contempt, or restitutionary liability.

Summary resumption of disputed assigned land cannot override a court-supervised auction without adjudication of title and transfer claims.

Annual liquidation accounts require consolidated financial reporting; audited half-yearly accounts cannot replace the statutory annual filing obligation.

Oppression and mismanagement: cumulative NBFC regulatory breaches and related-party impropriety can justify protective company-law relief.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Disclosure in public interest litigation is mandatory; suppression of overlapping proceedings defeats equitable writ relief and warrants costs.

Pre-litigation mediation exemption applies where commercial suits genuinely require urgent disclosure and asset-protection interim relief for affected investors.

SEBI ODR arbitration requires participation after failed conciliation while preserving jurisdictional and maintainability objections for arbitral determination.

SCORES complaint appeals cannot secure civil monetary relief before the Tribunal; alternative legal remedies remain available to aggrieved parties.

Corporate insolvency moratorium leaves directors and authorised signatories exposed to cheque dishonour prosecution pending trial.

Resolution plan finality extinguishes unfiled electricity duty, cess and royalty claims, preventing continued statutory recovery demands.

Resolution-plan finality extinguishes unpreserved pre-approval provident fund claims and bars post-CIRP recovery against restructured corporate debtors.

Speaking-to-the-minutes correction limited to counsel appearance; photocopy precedent remained irrelevant to undisputed insolvency default.

Financial debt verification requires reliable proof against the corporate debtor; internal adjustments and preliminary arrangements cannot substantiate claims.

Arbitration clauses do not bar insolvency proceedings for settled supply claims where no genuine pre-existing dispute exists.

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.

Foreign-exchange compliance breaches in share transfers and escrow security arrangements sustained, while chairman's residential-status charge failed.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

Current account treatment for definite tournament services removes most foreign-exchange contraventions, but excess remittance and delayed repatriation remain liable.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

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.

Anticipatory bail under money-laundering law remains subject to the statutory twin conditions after proclamation proceedings.

Substitution of attached property with fixed deposits remains discretionary, while effective statutory appeals generally preclude writ intervention.

Prolonged pre-trial custody in money-laundering proceedings did not justify continued incarceration, supporting conditional bail release.

PMLA attachment adjudication permits Finance Member benches and pre-offence property attachment subject to recorded statutory satisfaction

Proceeds-of-crime nexus required before share application money and attached assets can be linked to coal-block offences

Recorded reasons to believe support attachment of infrastructure funded by alleged scheduled-offence proceeds under anti-money-laundering law.

Transport-terminal exclusion in service tax turns on TTMC construction classification, bus-terminal activity recognition, and extended limitation.

Statutory adjudication timelines: unexplained prolonged delay breaches the legal standard and permits writ review despite appellate remedies.

Notification-Based Service-Tax Exemption Requires Supporting Contract Documents, Limiting Writ Intervention Where Statutory Appeal Is Available

Separate service classification prevents transportation and port components from being taxed collectively as cargo handling, and limits extended-period demands.

Service-tax limitation and reverse-charge valuation preserve normal-period liability while excluding extended demands, cum-tax benefit, and penalties.

Tax-credit statement receipts require registration-specific verification; duplicated attribution cannot support service-tax demand, interest, or penalties.

Statutory appellate remedy remains available after an order-in-original issued during pending writ proceedings, preserving all merits grounds.

Cenvat credit survives unproven non-receipt allegations when transport records support delivery and statutory safeguards for statements remain unmet.

Job-work valuation under Rule 10A excludes notional profit, while exemptions depend on valid principal-manufacturer undertakings.

Payment under protest preserves excise refund eligibility by excluding limitation where duty liability remained continuously disputed.

Assessable value in buyback supplies requires arm's-length pricing; below-cost contractual prices triggered cost-based valuation and eliminated penalties.

Buyer-funded tooling valuation requires proportionate amortisation, while disclosed methodology defeats extended limitation, interest, and penalties.

High Court judgment in VAT dispute remains undisturbed after special leave petition is dismissed without interference.

Statutory pre-deposit deadlines remain binding when delayed compliance would override conditional restoration of an appeal.

Title-based classification of railway rolling-stock transfers determines taxable sales, while agency procurement avoids an intermediate sales-tax transaction.

Finality of assessments bars challenges to consequential demand notices seeking to revive exhausted disputes through recovery proceedings.

Input tax credit survives subsequent supplier registration cancellation when contemporaneous banking and goods-movement evidence supports genuine purchases.

Mens rea and false representation are essential before penalising concessional Form C purchases for registered business machinery use.

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

Delayed Foreign Travel Tax payments before notice do not constitute non-payment, and appellate review cannot worsen penalties.

Unauthorised occupation standards protect statutory auction purchasers from summary eviction over unresolved lease transfers and disputed prior dues.

EEZ fishing access requires regulated territorial transit channels and timely verification of Access Pass applications by State authorities.

Vicarious liability for cheque dishonour requires specific allegations of business control, consent, connivance, or neglect; directorship alone is insufficient.

Vicarious liability for cheque dishonour requires specific allegations of a director's business control and responsibility at the relevant time.

Cheque presumptions support friendly-loan recovery where execution is admitted and rebuttal evidence, notice, jurisdiction and interest challenges fail.