Interest on delayed sales tax refunds raises rate questions after VAT commencement, alongside merger of corrected assessments.

Retrospective duty drawback circulars and interest on refunded drawback raise issues of fairness, purposive construction and contemporanea expositio.

Anticipatory bail in input tax credit investigation brings interim protection from coercive steps, subject to joining the investigation.

E-way bill requirements did not apply during the relevant period for a transaction subject to GST penalty proceedings.

Show cause notice reply deadlines must precede personal hearings; scheduling both together breaches the prescribed procedural requirement.

GST late filing penalties are unjustified when statutory late fees are paid and no deliberate delay is found.

Borrowed satisfaction in reopening proceedings involving expenses linked to allegedly bogus purchases leads to petition dismissal on merits.

Revenue appeal monetary limits apply where information comes from the Sales Tax Department, notwithstanding the law enforcement agency exception.

Draft assessment orders protect objections to prejudicial transfer-pricing adjustments; final assessments without mandatory service lack jurisdiction.

Interest on enhanced acquisition compensation forms part of land value, while delayed-payment interest compensates for payment delays.

Expenditure disallowance for exempt income does not apply when no exempt income is earned during the assessment year.

Infrastructure developer deduction applies where an enterprise invests in and executes eligible infrastructure projects while assuming entrepreneurial risks.

Benami law amendments apply retrospectively to confiscation machinery, while new offences and enhanced punishments apply only prospectively.

Benami property tests: corroborated ownership evidence supports attachment despite later retraction and unverified funding claims.

Benami transaction proof requires a demonstrated funding nexus and beneficial interest; otherwise provisional attachment cannot be confirmed.

Unchallenged settlement deeds confer absolute title, enabling valid testamentary disposition and defeating partition claims based on unproven benami allegations.

Benami cash deposits through another's bank account remain benami despite prompt banking-channel return, while attachment is limited.

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

Monetary limits on departmental appeals raise maintainability questions where no excess over the prescribed threshold is claimed.

Countervailing duty refunds depend on rebutting presumed pass-through using invoices, accounting records and a chartered accountant's certificate.

Customs pre-deposit refund interest cannot exceed the notified rate, preventing enhancement beyond the applicable statutory interest prescription.

Personal penalties for fraudulent exports require deliberate abetment by customs officers, not mere negligence or administrative oversight.

Extended customs limitation cannot rest on departmental inaction where known import facts show no collusion, wilful misstatement or suppression.

Specific tariff entries govern classification of split air conditioners incorporating refrigerating units, taking precedence over generic entries.

Dissolved companies cannot maintain declaratory and injunctive suits outside preserved statutory purposes unless their legal status is restored.

Contempt appeals under the Contempt of Courts Act cannot challenge petition dismissal without punishment in company bank-account disputes.

SFIO investigation orders survive FIR quashing when broader fraud allegations provide relevant grounds for Central Government review.

Finalised valuation challenges remain barred by res judicata when prior objections were conclusively determined and implementation liberty is limited.

Wrongful withholding by company director: challenge to notice order fails, leaving criminal proceedings pending intact.

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

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.

Suspected cross-segment price manipulation supports interim market restraints and joint and several impounding of gains pending investigation.

Borrower debt acknowledgments can extend limitation against a guarantor when the guarantee makes those acknowledgments binding.

Security deposit appropriation dates may be verified through a limited forensic audit when creditors provide conflicting insolvency-related timelines.

Creditor insolvency applications against personal guarantors: locus, maintainability and limitation objections are decided after the resolution professional's report.

MSME revival protection requires substantiated status and prescribed procedure; unsupported claims do not bar insolvency proceedings for debt and default.

Recall jurisdiction cannot rehear resolution plan merits or grant fresh declarations concerning unadjudicated property attachment rights.

Pre-existing operational debt disputes bar insolvency proceedings even when a debtor provides no timely detailed demand notice reply

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.

Saved FERA penal proceedings remain subject to criminal appellate jurisdiction despite FEMA's separate appellate framework.

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.

Proceeds of crime attachment continues where claimed income and property sale proceeds lack evidence and cash deposits remain unexplained.

Money-laundering proceedings based solely on a predicate criminal case cannot survive its quashing but may be revived.

Prior hearing before criminal investigation is not ordinarily required when writ proceedings direct registration and investigation of a cognizable offence.

Default bail remains unavailable after cognizance is set aside for lack of a hearing if the complaint was timely filed.

Women accused of money laundering may seek regular bail without statutory twin conditions when prolonged custody makes trial unlikely.

Regular bail follows prolonged pre-trial custody where cognizance is pending and trial delay is likely.

Residential construction tax distinguishes independently contracted houses from complexes and permits conditional abatement for flats with land interests.

Reverse charge on construction-related payments requires proof of taxable services, while exemptions and limitation restrict service tax liability.

Mining service classification depends on the nature of work, while composite labour and goods contracts fall under works contract services.

Cenvat credit for manpower services remains available when recipients meet payment and documentation requirements despite providers' tax non-remittance.

Extended limitation for service tax requires deliberate withholding, not mere mismatches in disclosed accounts and returns.

Reverse-charge liability for subcontracted services remains, but revenue neutrality can bar extended limitation and suppression penalties.

CENVAT credit for supplies to SEZ developers extends to earlier supplies, with the related demand and penalties removed.

Cenvat credit on processed inputs remains available when suppliers manufacture distinct packaging materials from laminated sheets.

CENVAT credit for co-generation plant renovation remains available, while disclosed chimney works credit faces demand within the normal limitation period.

Corporate identity labels on non-commercial garment samples do not make them branded goods liable to excise duty.

Excise clearance clubbing requires evidence of a dummy unit; orders and payments for a separate firm are insufficient.

Investigation deposits made under protest attract compensatory interest from deposit until refund, without the duty refund waiting period.

Revisional scrutiny of commercial-tax evasion convictions excludes routine reappraisal of concurrent findings and focuses on recognised errors.

Form C photocopies cannot support concessional central sales tax treatment without compliance with the prescribed duplicate declaration procedure.

Input tax credit restrictions for inter-State sales turn on specified goods, while earlier rules depend on purchase tax liability.

Excess transitional credit claims do not themselves create VAT liability, while wrongly availed credit remains subject to GST action.

Pre-GST ITC set-off takes priority over transitional credit declarations, while excess transitioned credit remains subject to GST verification.

Composition-scheme cancellation requires evidence that the dealer itself made prohibited inter-State purchases, not unsupported inferences from ledger entries.

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.

Anticipatory bail in commercial disputes protects against arrest while limiting tax reporting directions in the absence of compelling circumstances.

Unlicensed money lending can leave promissory-note loans unenforceable and affect cheque dishonour proceedings, depending on the statutory bar.

Judicial review of audit misconduct findings does not permit evidence reassessment merely because another view is possible.

Disproportionate assets shift the evidential burden to public servants to explain unexplained wealth through reliable supporting records.

Earnest-money shortfalls do not invalidate secured-asset auctions where bids fulfil their purpose and cause no prejudice.

Cheque dishonour presumptions require a probable defence; unsupported security-cheque and alteration claims cannot displace liability.