GST audit jurisdiction survives retrospective registration cancellation for records and compliance throughout the notified audit period.

Electronic credit ledger restrictions lapse at the statutory time limit, preventing continued blocking of input tax credit.

Regular Bail in GST Input Tax Credit Fraud: Custody Cannot Continue Where Risks Are Manageable by Conditions.

Prospective operation of GST penalty provisions prevents Section 122(1A) from applying to conduct predating its enactment.

Statutory appellate remedy limits writ review where disputed hearing-notice service and demand merits require evidentiary examination.

Reasoned appellate adjudication requires deciding connected rectification and merits appeals, not dismissing one solely for multiplicity concerns.

Verification of tax declaration forms must precede recomputation of interest expenditure disallowance under appellate directions and withholding requirements.

Non-quantifiable tax-effect exception cannot preserve departmental appeals where reassessment has already fixed tax liability below the applicable threshold.

Tax withholding on foreign sales commissions does not arise when agents operate and render services entirely outside India.

Search-based Section 153A additions stand where seized records link unexplained cash credits to the taxpayer and evidence remains unrebutted.

CSR donations to eligible charities can qualify for tax deduction independently of the business-expense restriction.

Income-tax deductions and transfer pricing: approved R&D costs, revenue royalty, and valid comparables determine taxable income.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

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.

Preferential certificate of origin verification requires timely, relevant, and disclosed evidence before supporting duty recovery, confiscation, or redemption fine.

AIFTA preferential duty cannot be denied using domestic wastage norms where a valid origin certificate establishes regional value content.

Burden of proof for unmarked domestic gold prevents confiscation when foreign origin and corroboration remain unestablished.

Curable pre-deposit defects require notice and hearing, while refund-linked customs demands fail once underlying refund orders attain finality.

Passenger baggage classification excludes Tribunal appeals, requiring revision proceedings even where imported gold is allegedly smuggled.

Reasonable belief of smuggling is essential before Customs Act presumptions can support gold confiscation and personal penalties.

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.

Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar.

Company Court jurisdiction over liquidation assets permits title determination and expert-assisted sale of paintings within the liquidation estate.

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.

Delayed-payment interest requires a contractual basis; an unchallenged full-and-final settlement undertaking precludes further supply-related claims.

Arbitral mandate extension belongs exclusively to the statutorily defined court, not the appointing authority, while waiver validates sole-arbitrator proceedings.

Interim moratorium leaves pre-existing confirmed auction sales intact and permits possession delivery under a subsequently issued sale certificate.

Fraudulent prospectus compensation claims shift to collective insolvency proceedings when misconduct affects an insolvent company.

Liquidation Receivables: unpaid business-purchase consideration may be recovered, while controlling directors cannot use a purchaser-company facade to avoid liability.

Fresh expressions of interest may follow failed resolution and settlement proposals where creditor voting thresholds remain unmet.

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.

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.

PMLA arrest power requires recorded reasons and cannot bypass statutory examination merely to facilitate investigation.

Inherent jurisdiction limits preserve trial courts' factual control over disclosure compliance while narrowing routine investigator attendance requirements.

Money-laundering liability can extend beyond scheduled-offence accused to auditors linked with handling criminal proceeds and layered funds.

Statutory examination before arrest requires completion or fresh material before money-laundering arrest powers are used.

Natural justice exception preserves writ jurisdiction when ignored extension requests deny a meaningful opportunity to defend.

Foreign secondment taxability depends on substantive employment nexus, while genuine interpretative disputes bar extended limitation and suppression penalties.

Taxable-service classification cannot rely on a later-expanded entry or an appellate-stage alternative classification, defeating the proposed demand.

Extended limitation for service tax requires deliberate evasion, while payments must be appropriated against corresponding liability.

Air-ticket trading without commission or additional services falls outside taxable tour operator service valuation for service tax purposes.

Shipping-Bill Route Selection Bars Post-Export Conversion of Failed Documentary Rebate Claims to Schedule-Rate Rebate Without Amendment

Omission of charging provision preserves compounded levy duty, but unsupported rules cannot impose interest or penalties.

Premature CENVAT credit availment does not justify total denial where substantive entitlement exists and no premature utilisation occurs.

General insurance as an input service remains eligible for CENVAT credit when used in manufacturing despite narrowed definitions.

Resolution-plan approval extinguishes excluded pre-approval central excise dues, preventing continued recovery proceedings against the corporate debtor.

CENVAT credit reversal option remains available until a manufacturer actually elects an alternative payment method under the Rules.

Exemption for manufacturing waste and scrap preserves refund entitlement and defeats extended limitation, interest, and penalty.

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.

Statutory limitation bars reopening deemed VAT assessments; requests for assessment records cannot revive reassessment jurisdiction.

Enhanced Additional Court Fee Applies Prospectively Only When Tax Litigation Commences After the Effective Date

Tax reimbursement arbitration permits contractual allocation while import and inter-State sales remain outside DVAT under an integral contractual nexus.

Retrospective evidentiary standards for input tax credit require a fresh opportunity to prove genuine goods transactions.

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.

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.

State legislative competence over betting on skill games sustained challenged online-gambling amendments against arbitrariness and disproportionality challenges.

Equitable full and final debt settlement preserves a running concern while disputed NPA classification and assignment issues remain unresolved.

Rebuttable cheque presumptions require complainants to prove enforceable debt once a probable defence shifts the evidentiary burden.