Refund appeal limitation bars delayed departmental challenges where internal transmission delays exceed the strictly condonable filing period.

Anticipatory bail in GST credit fraud depends on demonstrated arrest necessity, not merely the alleged economic offence's gravity.

E-Way Bill Omissions Require Tax-Evasion Evidence and Meaningful Hearing Before GST Detention Penalties Are Imposed.

Detention Penalties Require Fair Hearings, Notice-Bound Demands, and Proven Tax Evasion to Be Sustained

Electronic appeal withdrawal permits departmental withdrawal when the disputed amount falls below the prescribed monetary threshold.

Transitional CENVAT credit carried through TRAN-1 remains available when a pre-GST refund claim is withdrawn before final adjudication.

Reassessment based on change of opinion: special leave petition dismissal left the challenge to share-sale capital gains undisturbed.

Reassessment notice validity and stamp-value additions: Special Leave Petition dismissal left the challenged reopening action undisturbed.

Section 153D approval requires genuine application of mind; challenge to section 153A proceedings remained undisturbed.

TDS credit mismatches: employees avoid duplicate recovery when employers deducted tax but failed to deposit or report it.

Additional depreciation on captive power machinery may be sustained where electricity generation constitutes production and revision conditions are unmet.

Timely disposal of income-tax appeals overrides departmental priority categories when statutory timelines remain unmet despite compliance.

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

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

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.

Town-seizure gold confiscation requires case-specific proof of foreign origin; uncorroborated retracted statements cannot sustain smuggling penalties.

Re-import duty exemption requires export of the same repaired goods, not identical newly manufactured substitutes without identity declaration.

Statutory authority for IGST interest determines recoverability of payments after Advance Authorisation exemption surrender during the pre-amendment period.

Export due diligence failures support customs penalties for concealed substitution of prohibited red sander logs.

Project-import finalisation requirements: nil-duty concession cannot be denied without proving untimely documents and considering pending extension requests.

Final resolution plans govern unasserted fiscal demands, leaving departmental appeals' legal questions unanswered where no claim was filed.

Forensic audit scope remains limited to debtor-bank transactions, excluding unrestricted scrutiny of banks' wider affairs.

Fair valuation-based buy-out directions were stayed pending appeal amid disputed valuations and minority shareholder exclusion concerns.

Representative stakeholder remedies cannot be pursued individually to reopen concluded oppression and mismanagement proceedings or challenge class-wide final relief.

Company-name rectification requires holistic comparison: TOPLAD too nearly resembles TOPLAND, without proving likely consumer confusion.

Section 244 waiver jurisdiction preserves oppression and mismanagement remedies where statutory member-consent thresholds are satisfied.

Reasoned interim relief requires an effective hearing; non-filing of a reply alone cannot justify substantive ex parte orders.

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.

Resolution-plan clean slate permits surviving debtor claims while limiting extinguished operational creditor claims to defensive set-off in arbitration.

Creditor insolvency petitions require an actual statutory act of insolvency; non-payment or attempted transfers do not suffice.

COVID-19 limitation exclusion preserves the longer unexpired limitation balance, rendering a later-filed insolvency application timely under applicable statutory rules.

Going-concern liquidation sales commence with the liquidation order, preserving the earlier regulatory framework despite subsequent amendments.

Bankruptcy estate vesting brings account balances and jewellery sale proceeds under trustee control, excluding only qualifying personal ornaments.

Timely election to realise secured assets outside liquidation is mandatory; delayed communication leaves assets in the liquidation estate.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

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.

Likelihood of concealment limits attachment of seized or mortgaged assets, while equivalent-value property may secure dissipated proceeds.

Money-laundering bail restrictions leave regular bail refusal undisturbed when special leave review declines intervention.

Corporate liability for alleged money laundering requires evidence linking the company, not merely directors' personal land transactions.

Premature PMLA challenge disposed of, with liberty to seek adjournment pending resolution of connected proceedings on the issue.

Women's exception to PMLA bail conditions requires reasoned denial where investigation is complete and custody is unnecessary.

Proceeds-of-crime nexus is essential: untraced bank balances and contractual loan dues cannot sustain PMLA attachment.

Service Tax demand verification requires transaction-level evidence, reverse-charge treatment, works-contract valuation and meaningful pre-notice consultation.

Reverse-charge liability for GTA services prevents duplicate service-tax recovery where freight-paying corporate recipients have paid tax.

Liquidated damages for damaged cement deliveries are not taxable declared-service consideration for tolerating breach, while compliance penalties remain.

Transfer of right to use an excavator constitutes a deemed sale, not taxable tangible goods supply.

Service tax exemption for single residential construction covers entire recorded contract consideration where no distinct taxable works are proved

Reverse charge payment by the recipient removes further service-tax liability for the road transport provider.

CENVAT credit for mixed dutiable and exempt production survives where capital goods are not exclusively used for exempt goods.

Extended Limitation and Excess Freight Collections Defeat Excise, Refund-Recovery, and Earlier Service Tax Demands Entirely

Excise-duty demands require corroborated clearance evidence; reliance on ER-6 discrepancies alone cannot sustain liability or extended limitation.

Rule 8(3A) penalty consequences fail after liability and interest payment where the restrictive default-payment regime is ultra vires.

Clandestine manufacture allegations require corroborated proof, limiting excise exposure to actual production and preserving record-keeping liability.

Specific excise exemptions for savoury foods prevail over residual packaged-food entries, despite sealed retail packaging or detailed tariff classification.

CERSAI-registered security interests take priority over unregistered GST charges, invalidating restraints on NOCs for secured assets.

Self-assessed VAT refunds remain payable when no assessment, audit, or void arrangement proceedings justify withholding them.

Non-interference with a VAT order left the challenged ruling intact and ended the special leave petition.

Physical Form at Sale Governs Fiscal Classification, Leaving Powder and Biscuit Drink Preparations Under Residuary Treatment

Statutory Preconditions for Tax Scrutiny Bar Proceedings Without Notice, Timely Action, and Gazette-Notified Delegated Authority

Transfer of right to use buses requires possession and effective control, excluding service-based bus-hiring arrangements from VAT.

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

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Quashing limits in cheque dishonour disputes require trial where cheque identity and evidentiary effect remain factually contested.

Disciplinary misconduct proceedings continue despite complaint withdrawal, while review requires demonstrable grounds and Article 226 intervention remains limited.

Additional evidence under Section 311 CrPC may be admitted after closure when necessary to explain disputed payment records.

Limited public-policy review preserves maritime arbitral awards where untimely bias challenges and unjustified termination fail.

Section 37 bail conditions can be met where prolonged custody and weak contraband linkage support regular bail.

Independently acknowledged cheque liability survives separate acquittal where statutory presumptions remain unrebutted and valid demand notice requirements are met.