Jurisdictional objection must be decided first before merits when audit and assessment are handled by the same officer.

Conditional release of detained goods allowed pending revision, subject to payment and affidavit undertaking compliance with the final order.

Ex parte GST assessment remitted for fresh adjudication after reply opportunity and conditional pre-deposit compliance.

Conditional remand in tax appeal allows merits hearing on further deposit while factual input tax credit dispute is re-examined.

GST appeal limitation must account for rectification proceedings before dismissal as time-barred

Statutory appeal bars writ interference where no exceptional circumstances, jurisdictional defect, or prima facie vires issue is shown.

Faceless reassessment notices and JAO competence: Supreme Court remits matters after retrospective tax amendments.

Rule 46A compliance requires AO confrontation and remand report before fresh evidence is used in appeal.

Section 14A disallowance cannot exceed exempt income; excess Rule 8D computation deleted as unsustainable.

Cross-examination in reassessment matters is essential when third-party statements form the sole basis of addition.

On-money from property sale must be taxed as capital gains consideration, not unexplained money under section 69A.

Foreign Tax Credit cannot be denied solely for late Form 67 filing where the claim is otherwise verifiable

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami law and retrospective penal provisions: SC declined review over attachment, confiscation, and Article 20(1) concerns.

Writ challenge to customs notices is premature; AIFTA verification does not bar statutory scrutiny of preferential duty claims.

Drawback recovery under repealed rules and penalties failed where the later saving clause was limited and confiscation lacked basis.

Country-of-origin proof and corroboration rules defeat customs demand based on unverified statements and electronic material.

Molybdenum goods classification turns on whether curved lamp parts remain sheet material or become articles of molybdenum.

Duty-paid diesel proof accepted on HPCL certificate, setting aside demand and interest for the disputed quantity.

Customs valuation and limitation rules require corroborated evidence for reassessment, confiscation, and duty recovery

Former director prosecution needs specific allegations; vague complaints and a derivative look out circular cannot stand after quashing.

Auditor's advisory remark and mechanical cognizance cannot sustain prosecution under the Companies Act

SFIO investigation requires a lawful inspection report; persistent repayment default alone does not establish fraud or justify summons.

Condonation of short delay in company petitions may rest on uncontroverted medical cause and preserved limitation principles.

Condonation of short delay upheld where medical evidence supported the explanation and no perversity was shown.

Continuing possession by a Liquidator upheld where premises remained relevant to an unfinished liquidation and prior identical relief failed.

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.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Interim moratorium and guarantor liability under insolvency law: later Section 95 filing upheld, discharge plea rejected.

CIRP timelines and eligibility rules bar a delayed resolution plan from a non-listed prospective resolution applicant.

Debenture trustee authorisation upheld, while deposit direction against personal guarantors was set aside and shifted to the creditor.

Belated insolvency claims cannot disturb an approved resolution plan when filed after the prescribed timeline.

Personal insolvency repayment plan failure permits bankruptcy proceedings despite settlement proposals and quantum objections

Limitation for insolvency claims runs from default date, and claim admission by the resolution professional is not acknowledgment.

Non-realisation of export proceeds: partial recovery efforts were insufficient, and penalty applied only where responsibility was proved.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Foreign exchange contravention upheld as unauthorised dealing was proved, but the penalty was reduced in partial relief.

False ODI declarations and lack of bona fide business use can justify FEMA seizure under Section 37A.

Foreign summary judgment and enforcement limits under Indian law when real adjudication and regulatory permission are absent

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.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

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.

Proceeds of crime analysis upheld for school building financed through tainted trust donations and linked unlawful activity.

Inherent criminal jurisdiction cannot replace revision, especially for belated omnibus challenges to distinct procedural orders.

Restitution from attached assets: court orders audit-cost allocation, website data transfer, and further asset seizure steps.

CBI report to be kept on record and circulated as Calcutta HC lists the matter for the next date

Provisional attachment under PMLA upheld as equivalent-value assets and prima facie laundering nexus were established.

Money-laundering proceedings may survive later inclusion of scheduled offences, and attachment stands without proof of lawful source of funds.

Mutuality and taxable event services shape club service tax disputes, with mixed relief on limitation and activity-based liability.

Ex parte service tax adjudication set aside and remitted for fresh reply to the show-cause notice.

Job work treated as manufacture excludes service tax, and reimbursable expenses and penalties also fell with the demand.

Works contract billing is not trading or exempt service, so common input credit reversal under Rule 6 is unwarranted.

Residential construction services and limitation: tax demand failed where no suppression was proved and abatement had to be considered.

R&D Cess-linked service tax exemption depends on payment sequence, documentation, and compliance with notification conditions.

Trade discount excluded from assessable value absent proof of buyer-provided benefit or consideration flow

Extended limitation, area-based exemption and section 9D compliance govern central excise demand, evidence and penalty sustainability.

Cross-examination and Section 9D compliance are mandatory before relying on investigation statements in excise adjudication.

Cross-examination of material witnesses is essential when their statements support the demand; denial led to remand.

Involuntary manufacturing waste is not excisable merely because it is marketable or sold for consideration.

Broad Input Service Coverage and Limitation Rules allowed Cenvat credit on business-linked services, with demand time-barred

Deemed rectification and delayed refund interest cannot be defeated by later void proceedings under sales tax law.

Works contract tax in joint development applies only to goods element for flat purchasers, not to land transfer value.

Tax recovery cannot proceed before service of demand orders; appeal time starts only after valid service.

Delayed VAT refund must carry statutory interest where excess tax is due and administrative excuses do not justify non-payment.

Entry tax on H.R. sheets and penalty issues remained undisturbed as delay was condoned and special leave dismissed.

Defective show cause notice defeats input tax credit reversal and penalty where the core factual basis was never addressed.

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

Reasonable time in tax assessments: prolonged unexplained delay after notice can invalidate assessments for unfair and arbitrary adjudication.

Recusal and apparent bias: connected rulings, interim observations, and remote allegations were held insufficient to show reasonable apprehension.

SARFAESI procedural non-compliance led to setting aside possession action, while contempt was closed for lack of tribunal jurisdiction.

Unilateral arbitrator appointment and estoppel in public tender contracts raised, with the Special Leave Petition dismissed.

No valid arbitration agreement means no jurisdiction; participation in proceedings does not cure the foundational defect.

Confirmed trades and agency liability: client and broker remained liable despite lack of prior written authorisation.