Capacity-based duty evasion allegations justify bail refusal where prima facie concealment, disputed facts, and witness-tampering risk remain.

Reasoned GST cancellation orders are mandatory; failure to follow prescribed procedure can invalidate cancellation despite delay in challenge.

Alternative statutory remedy under the CGST Act led the court to decline writ review and allow limited protection for appeal filing.

Limitation in GST appeals must be decided first, with a chance to explain delay before dismissal or merits review.

Refund withholding under GST requires an actual appeal and no stay, not just a decision to challenge the order.

Composite GST assessment orders spanning multiple tax periods are impermissible; separate proceedings are required for each assessment year.

Reassessment for change of opinion is impermissible when original assessment already examined the issues and objections go unrebutted.

Refund adjustment against disputed tax demand is impermissible while stay proceedings and appeal remain pending.

Pending CBDT reward claim to be decided by competent authority through a reasoned and speaking order

Penalty proceedings linked to pending tax appeals kept in abeyance until the Tribunal decides the connected disputes.

Reasoned stay orders on tax recovery require full consideration of relevant factors; a mechanical order may be set aside and remitted.

Disclosed and debatable expenditure claims do not by themselves attract penalty for under-reporting or misreporting of income.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami law and unlawful arrangements: plaint rejection, narrow fiduciary exception, and limited retrospective effect of amendments.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Benami attachment requires proved nexus between the alleged amount and the attached immovable properties.

Confiscation versus release of seized property: leave granted to examine the release order, but acquittal challenge refused.

Provisional release of seized imported goods may be granted on revenue-protective conditions without affecting independent customs adjudication.

Electronic evidence and origin verification failed: inadmissible chats and uncorroborated material could not sustain valuation or penalty demands.

Duty credit scrip payments for past imports treated as valid discharge, barring fresh cash recovery.

Customs penalty on alleged undervaluation fails absent independent evidence of collusion or suppressed value.

Cross-examination denial and unrebutted origin certificates justified dropping proceedings in a customs dispute.

Transfer of winding up proceedings upheld where no irreversible stage was reached and expense claims could still be pursued

Penalty discretion under Companies law requires proportionality, separate certification, and no automatic multiplication against directors.

Settlement scheme implementation secured by keeping conflicting orders in abeyance and directing expeditious escrow payment steps.

Company Court jurisdiction and involuntary lease transfer principles guided rejection of differential premium claims in liquidation.

Approved scheme of arrangement binds dissenting creditors and bars parallel suits on the same underlying claims.

Fraud classification requires disclosure of relied-upon material and reasons; undisclosed lender consensus could not sustain the order.

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Mandatory certified-copy compliance in insolvency appeals controls maintainability and cannot be cured by delay condonation.

Condonation of delay in refiling requires a credible date-wise explanation; unsupported excuses will not justify leniency.

Service direction not uploaded in time: dismissal for want of notice steps was set aside

Delay condoned, but no ground found to interfere with NCLAT's insolvency judgment; appeal dismissed.

Personal guarantor liability survives resolution plan where unpaid dues remain enforceable and Section 95 action stays within limitation

Financial creditor status requires actual disbursal and time value of money; collateral for another loan does not create secured debt.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

PMLA bail principle: completed investigation and filed complaint can outweigh continued pre-trial detention under restrictive bail conditions.

Bail in PMLA proceedings may be granted where trial progress, witness examination, age and incarceration support relief.

Bail condition modification remains open despite dismissal of an earlier challenge; fresh hearing required on the application's merits.

Bail conditions under PMLA sought to be relaxed after passage of time, but the application was withdrawn.

PMLA discharge and charge standard: prima facie material and Section 50 statements can justify proceeding without a mini trial.

Equivalent-value attachment upheld where tainted proceeds were unavailable, despite pending predicate proceedings and no separate accused naming.

Writ jurisdiction and service-tax exemption claim: High Court directed recourse to appellate remedy and condoned delay on costs.

Rectification for apparent error and mutuality issue led to recall of the earlier final order for fresh consideration.

Specificity in show cause notices is essential: a vague tax notice under a multi-limbed provision cannot sustain demand.

Pre-notice payment of service tax and interest bars penalties absent suppression, and later penalty provisions cannot apply retrospectively.

Retrospective road-service exemption and work-oriented contract analysis defeated service tax demands on composite labour arrangements.

Service tax adjudication remitted to show-cause stage as related liability, exemption, reverse charge, and limitation issues remained open.

Related-party valuation and Cenvat credit rules: same-entity transfers, revenue neutrality, and procedural delay did not sustain demands.

FOR sale valuation includes freight, but bona fide dispute barred extended limitation and penalty

Exemption notification proviso governs DTA clearances, requiring duty on inputs used in manufacture of exempted goods.

Related-person valuation rejected where common partnership alone was insufficient and extended limitation failed without suppression.

Clandestine removal proved by transport records and admission, but separate partner penalty failed without a distinct role.

Excise duty on manufacture bars later levy on pre-commencement stock, so post-date clearance did not create liability.

Burden to prove consignment transfer failed, so inter-State sales, assessment competence, limitation, and penalty were all sustained.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Writ interference refused over remand, concurrent findings and restricted review jurisdiction in assessment proceedings

Statutory remedy in certificate proceedings prevails, with limited interim protection to enable a liability objection before the officer.

Limitation for revisional tax orders: an order passed beyond the statutory period was held void and set aside.

Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Section 34 review of arbitral awards remains limited where the tribunal adopts a plausible contract interpretation and recognised damage methodology.

Statutory presumption for signed cheque liability survives bare security-cheque plea and supports reversal of acquittal

Arbitral award set aside for no evidence, inadequate reasons, and failure to address a material tax-liability defence.

Provisional liquidator appointment can defeat Section 138 liability when directors lose control before cheque dishonour and notice.

Pre-cognizance hearing in cheque dishonour cases rejected; written objections did not justify setting aside the cognizance order.

Security cheques can still trigger Section 138 liability when debt subsists and the presumption is unrebutted.