Alternative statutory remedy under GST law channels writ disputes to appellate review on merits without prejudicial observations.

Statutory appeal limitation extended, allowing filing within 30 days while preserving all merits and pre-deposit contentions.

GSTAT remedy preserved as petitioners may raise all grounds and seek Limitation Act time exclusion

Portal-based show-cause notice service without separate intimation breaches natural justice, requiring a fresh hearing and reasoned determination.

Rule 86A-blocked input tax credit cannot meet statutory pre-deposit requirements; corrected DRC-07 errors preserve appellate access.

Availability of the GST Appellate Tribunal requires taxpayers to pursue the statutory Section 112 appeal rather than continue writ proceedings.

Independent satisfaction in reopening proceedings: challenge to bogus-purchase expense disallowances was dismissed at the final stage.

Condonation of delay requires legally sufficient reasons; an untimely tax challenge did not proceed to substantive review.

Alternative Statutory Remedy for Section 143(1) Intimation: ITAT Route Remains Open With Delay Condonation Request

Sufficient cause for delayed income-tax appeals includes bona fide administrative processing, while merits remain outside condonation review.

Interplay of export and infrastructure deductions permits independent computation, subject to the eligible business-profit ceiling.

Secured creditor priority under SARFAESI prevails over unproclaimed income-tax attachments lacking legally required enforcement and public registration.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

Benami property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Alternative statutory remedy and writ jurisdiction over provisional release: SLP dismissed without interference with bank-guarantee condition.

Verified judicial precedent is essential in customs adjudication; penalty orders relying on fabricated AI authorities require fresh determination.

Customs seizure safeguards do not mandate unconditional jewellery release where disputed liability requires statutory appraisement and proceedings.

Alternative customs appeal remedy limits Article 226 review where disputed facts and substantial delay lack exceptional circumstances.

Release of seized goods remains unavailable when the show-cause notice is issued within a validly extended statutory period.

Statutory Appellate Remedy Bars Writ Challenge to Provisional Release Orders Without Exceptional Circumstances in Customs Matters

Limitation for Official Liquidator claims extends through Article 137 and statutory exclusion, preserving claims filed within the available period.

Permanent winding-up stays require a bona fide revival plan advancing public interest, commercial morality, creditor settlement and worker protections.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Forensic audit in foreign-award enforcement can trace alleged asset dissipation without deciding ultimate civil, contempt, or restitutionary liability.

Summary resumption of disputed assigned land cannot override a court-supervised auction without adjudication of title and transfer claims.

Annual liquidation accounts require consolidated financial reporting; audited half-yearly accounts cannot replace the statutory annual filing obligation.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Disclosure in public interest litigation is mandatory; suppression of overlapping proceedings defeats equitable writ relief and warrants costs.

Pre-litigation mediation exemption applies where commercial suits genuinely require urgent disclosure and asset-protection interim relief for affected investors.

SEBI ODR arbitration requires participation after failed conciliation while preserving jurisdictional and maintainability objections for arbitral determination.

Time-extension penalties cannot be shifted to resolution applicants and homebuyers as insolvency resolution costs for a developer's default.

CIRP termination granting sought relief cannot itself support a challenge to the termination order.

IBC overriding effect extinguishes pre-CIRP electricity parallel operation charges covered by an approved resolution plan.

Interim moratorium exclusion permits narrowly tailored arbitral asset-protection measures in personal-guarantor insolvency proceedings pending arbitration.

Section 10A protection bars CIRP when cash credit repayment defaults arise within the statutorily protected period.

Resolution-plan finality extinguishes unpreserved pre-approval provident fund claims and bars post-CIRP recovery against restructured corporate debtors.

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

Proof of actual software receipt is required for foreign-exchange remittances; authorised company officers remain liable without due diligence.

Foreign-exchange compliance breaches in share transfers and escrow security arrangements sustained, while chairman's residential-status charge failed.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

Current account treatment for definite tournament services removes most foreign-exchange contraventions, but excess remittance and delayed repatriation remain liable.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

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.

Anticipatory bail in money-laundering matters engages twin bail conditions and the independent status of predicate offences.

Article 21 protection permits conditional PMLA bail where prolonged pre-trial custody makes trial completion remote.

Property-specific money-laundering findings are mandatory; general freezing reasons cannot justify retention or permit appellate reconstruction.

PMLA attachment standards validate single-member adjudication and preserve alleged proceeds of crime where statutory reasons support immediate restraint.

Continued property retention under anti-money-laundering law requires cogent material, adjudicatory satisfaction, and notice to affected owners.

Confirmed PMLA Attachments Override Subsequent Sale Deeds and Prevent Purchasers from Resisting Property Auctions in Enforcement Proceedings

Pre-deposit compliance permits restoration requests after portal payment, while DRC-03 refund claims require separate applications.

Service-tax classification and taxability disputes must reach the Supreme Court, leaving High Court appeals non-maintainable.

Prior appellate service-tax exemption determination bars duplicate demand and garnishee recovery for the same tax period.

GST appellate remedy requires Tribunal challenge within the prescribed window, with Section 74 issues reserved for appellate determination.

Revenue neutrality in reverse-charge taxation defeats extended limitation and suppression penalty, while verified unreconciled expenses remain taxable normally.

Extended limitation requires proven intent to evade; unreconciled turnover and directors' salary cannot sustain service-tax demands.

Extended limitation cannot apply where prior Cenvat credit disclosures reveal material facts and later departmental letters add nothing new.

Input credit for construction steel requires item-wise reassessment under the applicable legal test for eligibility.

Automobile-part classification excludes fare meters serving only fare calculation, preventing maximum-retail-price based excise valuation for such devices.

Job-work valuation under Rule 10A excludes notional profit, while exemptions depend on valid principal-manufacturer undertakings.

Payment under protest preserves excise refund eligibility by excluding limitation where duty liability remained continuously disputed.

Assessable value in buyback supplies requires arm's-length pricing; below-cost contractual prices triggered cost-based valuation and eliminated penalties.

Contractor material supplies become taxable sales when their value is recovered through deductions from final contractual payments.

High Court judgment in VAT dispute remains undisturbed after special leave petition is dismissed without interference.

Title-based classification of railway rolling-stock transfers determines taxable sales, while agency procurement avoids an intermediate sales-tax transaction.

Finality of assessments bars challenges to consequential demand notices seeking to revive exhausted disputes through recovery proceedings.

Input tax credit survives subsequent supplier registration cancellation when contemporaneous banking and goods-movement evidence supports genuine purchases.

Mens rea and false representation are essential before penalising concessional Form C purchases for registered business machinery use.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

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

Delayed Foreign Travel Tax payments before notice do not constitute non-payment, and appellate review cannot worsen penalties.

Unauthorised occupation standards protect statutory auction purchasers from summary eviction over unresolved lease transfers and disputed prior dues.

Assignment of secured debt to a bank permits enforcement under SARFAESI despite the originating lender lacking notified status.

Medicinal Codeine Exemption: Qualifying cough syrup remains outside NDPS controls unless knowingly diverted for intoxication or non-medicinal trafficking.

EEZ fishing access requires regulated territorial transit channels and timely verification of Access Pass applications by State authorities.

Vicarious liability for cheque dishonour requires specific allegations of business control, consent, connivance, or neglect; directorship alone is insufficient.