Meaningful hearing opportunity requires the reply deadline to expire before personal hearing and assessment determination can proceed.

Retrospective input tax credit relief regularises timely GSTR-3B filings and prevents denial for delayed returns

Delayed GST refund interest requires statutory adjudication first, with writ jurisdiction available only after remedies are exhausted.

Territorial jurisdiction over transit goods: State GST authorities cannot detain goods merely passing through without intended in-State delivery.

Statutory appeal delay beyond prescribed periods was condoned, restoring appellate consideration with all merits contentions kept open.

Condonation of delay preserved the statutory appeal where illness established sufficient cause and mandatory pre-deposit had been made.

Section 50 computation fiction permits long-term capital loss set-off against gains from long-term depreciable assets.

Section 87A rebate extends to Section 111A short-term capital gains where no express statutory exclusion applies.

Change of opinion bars reassessment where completed scrutiny examined and accepted the same share-sale transaction and exemption claim.

Reassessment notices require independent income-escape information and cannot depend solely on GST adjudication or its pending appeal.

Resolution-plan approval extinguishes unfiled Revenue claims, barring reassessment and tax recovery for pre-resolution-plan periods.

Uncorroborated third-party search data cannot alone sustain unexplained-expenditure additions when cross-examination is denied and contrary evidence remains unrebutted.

Benami property claims cannot enforce ownership or possession through post-commencement suits, even where the underlying sale predates the prohibition.

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.

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.

Provisional attachment safeguards require approval, written reasons and hearing before extension; defective freezes and extensions cannot stand.

Provisional release of seized goods cannot be restricted by circular-based exclusions absent from the Customs Act.

EPCG export obligation compliance protected concessional duty benefit despite delayed EODC issuance and vehicle-registration allegations.

Confiscation of seized gold failed where foreign origin, smuggling evidence, and penalty-related knowledge were not established.

Delayed warehoused-goods clearance preserves duty liability but justified delay can prevent redemption fine and penalty.

Customs Act abetment penalties require proof of knowing facilitation, not mere association or receipt of loans and gifts.

Section 230 compromise period may be extended where changed creditor circumstances support value maximisation and corporate revival.

Partnership dissolution requires liquidation or market-value settlement, preserving an outgoing partner's asset share beyond dissolution-date valuation.

Director disqualification cannot deactivate a DIN without Rule 11 compliance and a prior hearing under natural justice.

Company investigation safeguards require recorded statutory satisfaction and prior hearing before external agencies receive tracking-information directions.

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.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Main objects clause limits virtual digital asset investments, rendering pre-amendment preferential issue deployment ultra vires and void.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

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

Forensic audit evidence supports fraudulent transaction findings when management cannot rebut reliable records, sustaining creditor-protection contribution liability.

Prospective liquidation amendments cannot disrupt a going-concern sale process commenced under earlier governing regulations and liquidation order.

Independent liquidation assessment is required before liquidation; viable settlements may justify restoring CIRP for withdrawal consideration.

Without-prejudice deposits cannot replace determination of maintainability, financial debt and default in Section 7 insolvency proceedings.

Resolution applicant death does not justify liquidation; plan viability and pending CIRP withdrawal require consideration first.

Section 32A immunity protects going-concern liquidation purchasers from pre-sale liabilities, subject to statutory conditions and separate authority approvals.

Director liability for unrealised export proceeds survives company liquidation when reasonable recovery steps remain unproven.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

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.

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.

Equivalent-value attachment under money-laundering law can reach pre-offence assets despite legitimate funding disclosure, capped at attributable illicit gain.

Supply of relied-upon documents and inspection opportunity satisfied natural justice, leaving provisional attachment confirmation unaffected.

PMLA Bail Restrictions May Yield to Prolonged Custody and Serious Chronic Medical Conditions in Appropriate Cases

Prior procedural reversal of freezing does not bar subsequent attachment of alleged crime proceeds pending money-laundering trial.

Provisional attachment for layered share transactions remains justified where alleged bribe proceeds were projected as legitimate capital gains.

Prolonged custody can justify bail despite PMLA twin conditions, with safeguards protecting trial and witnesses.

Business Auxiliary Service demands require a specified taxable limb and proof that income represents consideration for taxable services.

Turnover Reconciliation and Input-Service Credit Define Service-Tax Demand, Invoice Eligibility, and Extended Limitation Limits in Practice

Service-tax limitation period expired before notice issuance, rendering the demand unsustainable without examination of its merits.

Extended limitation for service-tax recovery fails without proof of deliberate suppression or statutory conduct intended to evade tax.

Residential complex service classification excludes police housing corporation construction work, making the related service tax demand unsustainable.

Rule 2A requantification and Form 26AS reconciliation invalidated repeated construction-service tax demand confirmation.

CENVAT refund recovery fails where a final appellate ruling confirms entitlement and rejects the limitation objection.

Brand-name exemption conditions require proof of branding on goods; invoice-only references cannot sustain duty or penalty.

Concessional-duty eligibility survives where common-input Cenvat credit does not prove exclusive use in manufacturing the concessional product.

Supplementary invoices support CENVAT credit where the supplier's differential duty payment did not arise from fraud or suppression.

Independent job-worker status prevents attribution of container manufacture to the principal assessee, rendering related excise-duty demands unsustainable.

Revenue neutrality in sister-unit stock transfers defeats central excise duty demands where recipients can claim CENVAT credit.

Fiscal interest liability requires payment default under prescribed return dates, preventing authorities from altering lawful filing periodicity.

Priority of secured creditors under SARFAESI remains unresolved after a delayed challenge was dismissed without examining the legal issues.

Revisional jurisdiction requires valid Commissioner authorisation; proceedings initiated without delegated power are void from inception.

Substitution of an entry retaining IT Products left the camera tax concession challenge academic and eligibility undecided.

Customer-Specific Software Services Remain Outside VAT Where No Marketable Goods or Property Rights Are Transferred

Delay condonation requires a satisfactory explanation for prolonged inaction; inadequate medical grounds left the revision time-barred.

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

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

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

Debts Recovery Tribunal remedy remains available where a diligent writ challenge was redirected despite ordinary limitation expiry.

SEZ Fiscal Exemption Extends to Pre-Ordinance Lease Deeds Under an Existing State Investment Policy

GST reimbursement for pre-GST contracts survives tax-inclusive tender clauses where later tax burdens are verified and comparable contractors receive relief.

Stamp valuation enquiries may not require fraudulent intent, but binding precedent on wilful undervaluation awaits larger-Bench review.

RBI supersession of multi-State co-operative bank boards may continue beyond elected tenure, subject to statutory aggregate limits.

Repayment of released appeal deposits remains mandatory upon acquittal despite procedural irregularity in the refund direction.