Statutory appellate remedy for input tax credit penalty challenge remained available with writ-period limitation protection upheld.

Statutory appellate remedy survives limitation lapse when a stipulated deposit permits merits-based consideration of the delayed appeal.

Statutory pre-deposit defects cured before decision cannot justify rejecting an appeal without a fair opportunity to rectify them.

Statutory appellate remedy governs assessment challenges where the show-cause notice alleges transactions with bogus taxpayers.

Arbitral review: unproved GST payment and unsupported waiver or estoppel can render reimbursement findings patently illegal.

Statutory appellate remedy bars writ review of service-tax adjudication absent a demonstrated jurisdictional error.

Electronic reassessment notices need not carry a digital signature where the governing provision does not mandate authentication.

MPID Act overriding effect and Special Court jurisdiction over seized assets shape depositor-protection escrow and settlement issues

Prior-period liability crystallisation supports expense allowability, while penalties linked to deleted additions are treated as consequential.

Reassessment sanction requirements under section 151 remain undisturbed after challenge to reopening notice is not entertained.

Form No. 4 refund processing requires timely credit despite statutory interest exclusion under the settlement scheme.

Alternative statutory appeal bars writ challenge where draft assessment objections were not filed before the Dispute Resolution Panel.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

Benami money trail and prejudice test shape why attachment survived and the cross-examination challenge did not succeed.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Special-purpose vehicle classification excludes enclosed-premises Reach Stackers from motor vehicle status and limits Motor Vehicles Act compensation claims.

Customs valuation disputes must proceed to the Supreme Court, as High Court appellate jurisdiction is statutorily excluded.

Error apparent on the record governs review of brown basmati rice export-condition and misdeclaration findings.

Provisional release requires demonstrable prohibition; disputed tyre classification and possible future misuse cannot justify continued detention pending adjudication.

RoDTEP duty credit for qualifying exports cannot be denied where applicable Foreign Trade Policy conditions are fulfilled.

Transaction value reassessment requires cogent evidence; valuation guidelines alone cannot displace declared import values or sustain consequential demands.

Preference shareholders' class-rights variation and interim relief nexus upheld, with no interference in the High Court's decision.

Disclosure of SFIO investigation orders may be withheld at the preliminary stage to protect ongoing multi-entity investigations.

FIR quashing limits preserved investigation into alleged forged loan-security documents despite pending insolvency proceedings and indoor management claims.

Expiry of letters of credit does not end a continuing sale contract, while unregistered firms face contractual claim bars.

Necessary-party test governs impleadment of alleged beneficiaries in oppression and mismanagement proceedings, with participation deferred absent proven necessity.

Company name rectification remains valid when an existing company's application triggers independent statutory opinion formation.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Alternative remedies for broker-share disputes precluded writ jurisdiction where arbitration and exchange grievance mechanisms remained uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences granted pending appeals where statutory penalties, repeat prosecution, fines, and directorship remained arguable.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Personal guarantor insolvency process withdrawn after full settlement, with admission order set aside by consent.

Insolvency moratorium protects only the corporate debtor, allowing consumer complaints against unprotected co-respondents to proceed on merits.

Service of notice and unexplained delay justified refusal to recall an ex parte order in insolvency proceedings.

Prior approval for liquidator arbitration is mandatory, but post facto approval makes an earlier invocation effective from approval.

Reasoned fraud classification requires independent consideration of defences; reproducing audit observations and show-cause allegations is insufficient.

Necessary-party requirement: Chapter 11 Trustee removed where no substantive relief or cause of action was pleaded against her.

Director liability under FEMA requires proof of control or culpable involvement; mere designation alone does not justify penalty.

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

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.

Mandatory opportunity notice and speedy trial protections can invalidate delayed foreign-exchange prosecutions despite available criminal revision.

Discretionary confiscation under FEMA permits penalties without forfeiting securities where adjudicatory discretion is properly exercised.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Prolonged custody without commencement of pre-charge evidence warranted bail despite no finding of wilful procedural delay.

Review jurisdiction requires cured procedural defects and substantive grounds; reconsideration of the money-laundering proceedings order was refused.

Writ jurisdiction remains available despite alternate remedies, but interim protection fails without a prima facie case and balance of convenience.

Modification of bail conditions remains available where changed circumstances make a financial restraint unjust and recovery-oriented.

Section 45 twin conditions for money-laundering bail remained unsatisfied; fresh regular bail may be sought after charges are framed.

Pre-cognizance hearing requirement under criminal procedure invalidates money-laundering complaint cognizance taken without hearing proposed accused.

Service-tax characterisation governs venture fund profits, copyright royalty, CENVAT credit, limitation, and penalties under the discussed principles.

SEZ service exemption survives Form A-2 non-production where authorised operational use is undisputed; delayed-return fees remain statutorily capped.

Notice pay for employment-contract breach is compensatory, not consideration for a declared service, and remains outside service tax.

Irrigation works exemption covers canal soil work and culvert construction, invalidating service tax demand and related penalties.

Service tax scope and exemptions excluded pre-taxable interconnection charges, delayed-payment surcharges, and specified unbilled public telephone services.

Technical know-how licensing remains outside consulting engineering where no client-specific advisory or customised engineering engagement exists.

Revenue-neutral job-worker clearances: Supreme Court dismisses petition on facts while leaving interest liability questions of law open.

Service taxability determinations concern duty rates, placing CESTAT appeals exclusively before the Supreme Court rather than the High Court.

Notice of hearing is mandatory when no judicial order fixes a new date after the scheduled Bench does not sit.

Bail in excise evasion allegations requires individual assessment; economic-offence seriousness alone does not justify continued detention.

Extended limitation, alkaloid classification and related-party valuation fail where disclosure and statutory evidentiary requirements are unmet.

Extended limitation requires proven suppression or fraud; disclosed suo motu refund credits cannot sustain a time-barred demand.

Stay of coercive tax recovery continues until the partnership firm's pending statutory appeal is decided.

Tax-evasion penalties require demonstrable intent; fully disclosed goods and bona fide classification disputes cannot sustain check-post penalties.

Input tax credit requires independent statutory eligibility; purchasing DEPB licences does not satisfy conditions for credit.

Food supplement classification prevails where therapeutic character and drug-sale regulatory compliance are not established for concessional treatment.

Statutory tax concessions continue until expressly withdrawn, preserving the concessional rate for audio cassettes classified as electronic goods.

Director liability for company tax dues requires statutory assessment, while the director must prove absence of fault.

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

Voluntary cheque execution must be proved before presumptions of consideration and liability can apply in a disputed civil claim.

Cheque dishonour defences requiring evidence cannot support quashing, and impleading a proprietorship concern does not invalidate the complaint.

Cheque dishonour complaints require payee or holder-in-due-course status; a deceased payee's spouse needs lawful entitlement.

Statutory composition of MSME Councils determines jurisdiction, making awards by overconstituted Councils void and open to writ challenge.

Independent criminal investigation may continue despite suspension of bank fraud classification, absent express restraint or demonstrated abuse of process.

Interim protection for unsecured project loans may require borrowers to create the contractually mandated Debt Service Reserve.