Natural justice requires fresh merits adjudication when an overlooked portal notice and absent hearing prevent an effective response.

Successive writ petitions fail when withdrawal without liberty abandons the remedy and statutory GST appeal remains unpursued.

Voluntary tax payment under fraud proceedings does not remove statutory interest and penalty liability after allegations remain unchallenged.

Bail in CGST prosecutions may follow prolonged custody, completed investigation, documentary evidence, and low trial-risk factors.

E-Way Bill Reuse Allegations Require Independent Proof Beyond Toll Records to Sustain GST Detention and Penalties

Amended GST pre-deposit rule is challenged for appeals from proceedings completed before commencement, with interim filing permission granted.

Disclosure of reconciliation information at the reassessment notice stage requires a fresh response, hearing, and order.

Transfer-pricing comparability permits rational turnover filters and excludes functionally different software-product companies without reopening completed benchmarking.

Internal comparables under TNMM support arm's length pricing when audited segmental accounts use rational allocation methods.

Third-party search reassessment permits direct Section 148 notices under preserved pre-amendment rules without a prior Section 148A(b) notice.

Reassessment of domain-registration receipts was stayed where prior rulings and scrutiny assessments raised concerns over finality.

Substantial questions of law must arise from the impugned miscellaneous-application order, not an unaltered earlier remand finding.

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

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

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.

Approved Resolution Plans Bar Post-Approval Customs Demands and Recovery Against Corporate Debtors Under the Insolvency Framework

Conditional redemption fines cannot accompany re-export-only clearance of prohibited goods; false transactional information remains separately penalised.

Advance Authorisation exemptions and casting classification determine trade-remedial duty exposure, while expiry of levy notifications does not prevent recovery.

Water-solubility requirement determines classification of lauryl alcohol ethoxylate as a chemical product, not an organic surface-active agent.

Appeal abatement in corporate liquidation follows unless an authorised representative timely seeks continuance under procedural rules.

Prospective notification amendments cannot bar consideration of provisional release for imports covered by earlier bills of lading.

Restoration costs must reflect actual regulatory expense, so an unsupported penalty for prolonged filing defaults was reduced.

Exhaustion of alternative remedies makes direct challenges to interim status quo orders premature before winding-up adjudication.

Existing prosecution sanction defects require trial-stage examination, while prior Companies Act investigations survive repeal and limitation needs evidence.

Quasi-partnership shareholder exclusion can justify supervised Swiss Challenge bidding to secure a fair share-purchase exit after confidence irretrievably fails.

Territorial jurisdiction arises when a company's registered office forms the investigative fulcrum, permitting a writ challenge.

Binding Judicial Directions Remain Enforceable Despite Pending Review, Requiring Immediate Implementation of Vacant Possession Orders.

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.

Pre-admission interim moratorium ends for qualifying pending personal-guarantor insolvency applications, preventing restraint of creditor enforcement measures.

Post-admission insolvency settlements require Section 12A withdrawal and cannot directly overturn admission orders through Rule 11.

Fraudulent trading through removal of hypothecated machinery supports unreduced contribution to restore the corporate debtor's depleted assets.

Interim injunction restraint preserves disputed trust entitlement and alleged defalcation issues for final adjudication without prejudice.

Procedural fairness in insolvency proceedings supports a final, cost-backed opportunity to file a reply where delay causes no grave prejudice.

Demand-notice service by tracked private courier supports Section 9 admission where admitted advances exceed threshold and no genuine dispute exists.

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.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

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

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.

Prolonged pre-trial detention under PMLA supports regular bail where trial is unlikely to conclude promptly.

Bona fide purchase permits release of attached property when identifiable sale proceeds remain available for substituted attachment.

Humanitarian parole for critically ill spouses may be warranted despite other family caregivers being available.

Corresponding scheduled offences under anti-money-laundering law preserve enforcement jurisdiction for equivalent corruption offences under the J&K statute.

Money-laundering charges focus on criminal proceeds, statutory statements, prosecution sanction, and proof of a financial link.

Prima facie material for money laundering defeats discharge where records and statements indicate knowing transfer of criminal proceeds.

Composite works contracts using materials cannot be taxed as commercial construction services; GTA liability remains but penalty is waived.

Free recipient-supplied materials do not increase taxable service value or justify denial of construction-service abatement.

Service-tax refund limitation bars delayed ocean-freight claims and directs constitutional levy challenges outside the statutory refund mechanism.

Reverse-charge verification prevents service-tax demands against goods transport agencies based solely on unverified tax statement data.

Extended limitation cannot rest on an incorrect registration number when timely service tax returns and payments remain undisputed.

Service tax exemptions and income-tax disclosure prevent demands for dam works, corrected receipts, and time-barred assessments.

Delayed Monthly Duty Payments Attract Interest, Not Higher-Duty Computation, When Sealed Machines Were Not Operated

CENVAT credit on debonding remains available for former EOUs converted into DTA units after payment of eligible duties.

Cenvat refund correlation rules protect export credits despite repaid drawback, defeating recovery and consequential interest demands.

CENVAT input-service credit covers sales and manufacturing nexus services but excludes employee welfare facilities for manufacturers.

CENVAT credit supported by invoices on record remains allowable, and penalty cannot arise from disregarding those documents.

Job-work valuation excludes captive-consumption method where an independent processor returns goods to the principal for further manufacture.

Clean-slate resolution plans extinguish excluded pre-resolution MVAT dues, barring recovery and requiring refund of statutory appeal pre-deposits.

Compensatory taxation requires measurable equivalent benefits and scrutiny of entry-tax validity under constitutional non-discrimination standards.

Rubber classification includes synthetic SBR Latex, placing it under the specified VAT entry rather than the residuary category.

Form-F declarations: final determinations for subsequent years preclude revision of an assessment accepting declarations under Central Sales Tax law.

Statutory interest on assessed VAT refunds applies where payment remains unpaid despite a refund determination.

Inter-State sales turn on contractual linkage to goods movement, while branch transfers require proof under the CST Act.

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

Post-conviction settlement cannot reopen a final cheque-dishonour conviction through inherent jurisdiction after merits-based revision has concluded.

Cheque validity after bank merger prevents Section 138 liability when legacy instruments are presented after their prescribed deadline.

Fair vehicle repossession requires prior notice, cure opportunity, peaceful recovery, and transparent sale; forceful seizure can trigger restitution.

GST reimbursement disputes remain arbitrable where they concern contractual allocation rather than sovereign tax liability.