Writ jurisdiction in GST demand challenges ordinarily yields to statutory appeal where notice particulars and evidentiary issues require review.

Belated payment of undisputed GST tax does not remove statutory penalty and interest liability under Section 74(9).

Disputed interest recovery is barred during Tribunal appeals after full tax payment and compliance with appellate requirements.

GST show-cause notice issuance requires timely portal availability; internal generation cannot validate delayed adjudication proceedings.

Condonation of delay requires appellate authorities to consider pleaded reasons before rejecting a time-barred statutory appeal on limitation grounds.

Bail passport conditions modified: advance travel notice replaces passport deposit while preserving trial attendance safeguards.

Unpaid excise duty on bonded closing stock cannot increase taxable income without an expense claim.

Limitation for ITAT appeals begins on receipt of the communicated order, while bona fide delay may justify condonation.

Tax deduction on external development charges: binding precedent prevents default proceedings where liability stands conclusively resolved.

Charitable registration may precede operations, but donor deduction approval requires separate statutory inquiry and cannot follow automatically.

CBDT recovery instructions bar further refund adjustment during pending stay proceedings after substantial disputed-demand recovery.

Assessment revision requires error and revenue prejudice; verified foreign-donation use and a possible view do not justify intervention.

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

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

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.

Joss Powder classification remains open after low tax effect ends the tariff, limitation and penalty dispute.

DFIA classification for liquid glucose concentrate follows starch slurry as immediate input, defeating duty recovery and penal action.

Dismissal for non-prosecution applies where appellants remain unrepresented; absence cannot support dismissal of an appeal on merits.

Customs broker licence revocation requires proof of prohibited transfer, unauthorised business, or failed due diligence.

Overseas agency commission threshold affects export benefits, not accepted customs transaction value or remittance permissibility.

Overseas agency commission preserves customs transaction value, while excess commission and bank charges reduce specified export incentive bases.

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.

Prima facie cognizance scrutiny excludes defence evidence and mini-trials when complaints disclose alleged investigation non-cooperation.

SFIO investigation assignment requires recorded public-interest reasons and relevant material; unreasoned investigations and prosecutions cannot stand.

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.

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.

Statutory withdrawal procedure prevents deposit-based suspension or closure of insolvency proceedings through inherent powers outside prescribed channels.

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.

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

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.

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.

Equivalent-value attachment under PMLA reaches pre-offence property when direct crime proceeds are untraceable or dissipated.

Service-tax show-cause notices based on third-party data require fresh consideration after original and appellate orders are set aside.

Road construction exemption protects integrated granular sub-base work; absent wilful suppression, extended limitation and penalties fail.

Composite works contracts require service-portion valuation, preventing tax on full construction consideration and defeating extended limitation without wilful suppression.

VCES substantial falsity requires proof, while later investigations cannot reset return-period limitation or justify extended recovery proceedings.

GTA service-tax abatement remains available on general transporter declarations; circulars cannot impose consignment-specific documentation requirements.

Cenvat credit documentary compliance preserves credit despite invoice discrepancies, while business-use services and export refunds remain eligible.

CENVAT credit utilisation during payment default cannot be barred under ultra vires Rule 8(3A), invalidating related duty demands and penalties.

Dealer invoice validity survives direct delivery to manufacturer-consignees despite naming an intermediary buyer, precluding penalty under excise rules.

Extended limitation fails where disclosed clearances, correspondence and audits establish Revenue knowledge, barring duty demand and penalty.

Excise penalty requires dealing in confiscation-liable goods or ineligible-benefit documents; absent both statutory ingredients, penalty cannot stand.

Job-work fabric processing does not constitute manufacture for textile cess when fabrics are returned to handloom or powerloom suppliers.

Sufficient cause for appeal delay requires diligent action; internal failures and COVID-19 disruptions were insufficient.

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.

Legal-metrology declarations apply to packaged telecom devices supplied for subscriber use, despite retained ownership and prior-adjudication objections.

Original assessment limitation under substituted Section 42 did not govern completion periods outside fresh reassessments ordered on review.

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.

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.

Witness summons under Order XVI may issue despite delayed listing when necessary evidence addresses the real controversy.