GST refund limitation may follow delayed appellate-order upload where necessary to prevent retention without legal authority.

CGST audit commencement follows the later statutory event, leaving timely audit-based show-cause proceedings to statutory adjudication.

Parallel GST proceedings bar requires examination before confirming overlapping input tax credit demand, with merits left open for redetermination.

Leasehold-right transfers are not construction-related taxable supplies, preventing blocked-credit restrictions and fraud-based recovery on related input tax credit.

Personal hearing requests cannot be negated by an inadvertent Form GST DRC-06 selection, requiring fresh adjudication.

Requested personal hearing in GST adjudication is mandatory; failure to notify and afford it vitiates the order.

Delayed accumulation declaration filing may be condoned where timely records establish inadvertence, compliance, and qualifying charitable investments.

Bank locker release follows completion of assessment where no tax demand or operative attachment remains.

Concealment penalty does not arise when income disclosed in a Section 153C return is accepted without addition.

Reassessment notice disclosure requirements invalidate initiation based on undisclosed turnover computations and newly introduced adverse material.

Reassessment under Section 148 requires genuine consideration of the taxpayer's explanation and evidence before a notice can issue.

Inadequate inquiry cannot justify assessment revision without material linking the taxpayer to accommodation-entry funds and establishing revenue prejudice.

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

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.

Pleading-stage scrutiny remains confined to plaint averments, leaving will validity and benami character for trial.

SEZ-to-DTA computer classification under Heading 9804 involved dutiable-goods scope, IGST distinction, penalty, interest and appeal dismissal.

Customs tariff classification dispute over Ethernet switch imports ended with dismissal of the delayed Civil Appeal.

Procedural fairness permits customs appeal respondents to contest maintainability despite prior admission and without interim relief.

Written acceptance of customs reassessment preserves challenge rights; undisclosed NIDB data alone cannot justify enhanced import valuation.

Tariff classification of boiler support structures turns on sole-use machinery-part identity, excluding structural steel and prefabricated-building headings.

Interim protection against operational suspension granted where the suspension appeared unjustified and the regulatory inquiry timeline was not followed.

Liquidation asset-disclosure powers support summons of former directors and require renewed e-bidding after technical failures.

Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar.

Company Court jurisdiction over liquidation assets permits title determination and expert-assisted sale of paintings within the liquidation estate.

Prima facie cognizance scrutiny excludes defence evidence and mini-trials when complaints disclose alleged investigation non-cooperation.

SFIO investigation assignment requires recorded public-interest reasons and relevant material; unreasoned investigations and prosecutions cannot stand.

Proprietary security in pledged shares prevails over unspecified negative liens, personal guarantees, and unrecorded oral undertakings.

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.

Pending NCLT insolvency proceedings require petitioners to pursue available remedies before the Tribunal rather than continue writ relief.

Interim Possession of Secured Property Transferred to Auction Purchaser Pending Resolution of Bankruptcy Process and Payment Timeline

Former Resolution Professional loses standing to pursue personal insolvency process appeals after replacement by a new appointee.

Expired public works contracts cannot be revived through insolvency orders after participation in replacement tendering.

Share-purchase consideration requires independent proof of time value of money before it can qualify as financial debt.

Pre-existing quality dispute bars insolvency admission where contemporaneous material shows a plausible contested operational debt before demand notice.

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.

Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

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.

PMLA bail restrictions yield to Article 21 liberty and speedy-trial guarantees where prolonged custody lacks a foreseeable trial.

PMLA summons disclosure requirements permit limited particulars where the ECIR nexus is substantiated without compromising the money-laundering inquiry.

Statutory compliance in PMLA account freezing permits writ review where recorded reasons to believe are absent.

Statutory retention limits require release of seized property and frozen lockers when continued restraint lacks adjudicatory authorisation.

Joint laundering threshold determines first-proviso relaxation; bail requires prima facie linkage to proceeds of crime and low reoffending risk.

Speedy trial protection can override PMLA bail conditions when unexplained delays make scheduled-offence and laundering trials realistically unattainable.

Service-tax verification requirements prevent demand relief where offshore, training, drilling, and reverse-charge claims lack supporting evidence.

Resolution-plan approval extinguishes central excise demands, interest and penalties, preventing their survival after completion of insolvency proceedings.

Reverse charge service tax cannot create duplicate recovery after the provider fully discharges liability on identical services.

Pre-Show Cause Notice Consultation and Works-Contract Exemptions Defeated Service-Tax Demand, Interest and Penalties in Full.

Independent corroborative evidence is required before income-tax data can support extended-period service-tax demands and related interest recovery.

Single residential unit construction exemption excludes qualifying original works from service tax when outside residential complexes.

Sufficient cause for appeal delay requires diligent action; internal failures and COVID-19 disruptions were insufficient.

CENVAT credit for taxed job-work services remains available where the service supports manufacture despite an available exemption.

Captive electricity generation supports CENVAT credit where power serves connected manufacturing units and is neither sold nor diverted externally.

Extended-period limitation requires factual adjudication of a time-bar objection before the demand can be sustained.

Extended limitation for interpretative CENVAT credit disputes fails, while normal-period credit requires proof of actual use.

SVLDR Scheme benefit extends to separately penalised persons when the principal party receives corresponding relief.

Tax reimbursement arbitration permits contractual allocation while import and inter-State sales remain outside DVAT under an integral contractual nexus.

Retrospective evidentiary standards for input tax credit require a fresh opportunity to prove genuine goods transactions.

Legal-metrology declarations apply to packaged telecom devices supplied for subscriber use, despite retained ownership and prior-adjudication objections.

Original assessment limitation under substituted Section 42 did not govern completion periods outside fresh reassessments ordered on review.

First-point taxation keeps petroleum sales within the cess base despite exclusion from the ordinary multi-stage VAT regime.

Revenue-prejudice requirement limits revision of appellate remand orders; without a recorded adverse revenue impact, revision cannot stand.

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.

Witness summons under Order XVI may issue despite delayed listing when necessary evidence addresses the real controversy.

Severability of arbitral awards permits removal of unclaimed interest while preserving bonus and conditional GST reimbursement.

Plaint Amendment Limits: criminal compensation and criminal-litigation expenses cannot be introduced into a pending civil recovery suit.

Effective Representation in Conviction Appeals: Fair Hearing, Cross-Examination, and Proof of Debt Under Cheque Dishonour Law

Retrospective withdrawal of industrial tax incentives is impermissible without overriding public interest, while statutory deemed approvals remain effective.

Licensed surveyor assessments govern insurance loss claims unless insured parties provide cogent, reliable evidence of quantification errors.