Final adjudication of exemption issues awaits resolution of residual grounds before the Single Judge, preserving later challenge rights.

GST Appellate Tribunal access permitted through its President despite incomplete registration and numbering processes, with priority hearing considered appropriate.

Statutory appeal limitation requires consideration of order communication and availability before dismissal as time-barred and merits remand.

Jurisdictional challenge to GST adjudication may proceed in writ jurisdiction despite appellate remedy where no factual inquiry is required.

Provisional bank-account attachment challenge proceeds with authorised representatives directed to appear before the investigating authority.

Consequential GST return corrections for amended export shipping bills permitted, subject to independent verification and merits-based proceedings.

Non-adjudication of appellate grounds cannot support recall when the Tribunal had already considered and rejected them.

Cooperative investment income and qualifying dairy equipment support statutory deduction and additional depreciation claims for the relevant assessment year.

Profit-element taxation of unverifiable purchases sustained where books and sales remained accepted; reassessment procedure was also treated as compliant.

Reassessment requires new tangible material; recipient cash withdrawals cannot reopen previously scrutinised and disclosed purchase transactions.

Business-promotion commission deductions require reliable evidence of recipients, payments and commercial purpose; unsupported secret commission claims remain disallowed.

Mandatory approval for delayed reassessment notices is jurisdictional; approval by an incorrectly designated authority invalidates the notice.

Benami RTGS credits sustained where banking evidence outweighed unsubstantiated gold-sale records and denied cross-examination caused no prejudice.

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.

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

Customs valuation and duty-rate disputes must be pursued before the Supreme Court, not the High Court.

Anti-dumping recommendatory findings cannot compel consideration of representations before notification, where statutory appellate remedy remains available afterward.

Customs broker due diligence requires proof of knowing facilitation or incorrect advice, not reliance on importer-approved documents.

Import misdeclaration requires evidence and a valid valuation basis; unsupported enhancement cannot sustain redemption fine or penalty.

Coordination compound classification follows the organic ligand, placing magnesium bis-glycinate chelate under the amino-acids tariff heading.

Departmental appeal thresholds require withdrawal of low-duty CESTAT matters without deciding merits, while leaving legal questions open.

Police-assisted eviction requires Company Court approval while a purchaser's vacant-possession application remains pending for consideration.

Statutory auditor criminal liability requires statutory duty, knowing falsehood or omission, and pleaded wilful default; negligence alone is insufficient.

Professional certification alone does not establish criminal liability without evidence of knowing falsity, connivance, and timely prosecution.

Corporate fraud and share-transfer disputes require company-law remedies where factual investigation and no distinct public law element arise.

Unadjudicated pleadings do not determine statutory status, while mandamus requires prior demand and demonstrated refusal of mandatory duty.

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

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.

Resolution plan finality can extinguish excluded claims and justify staying money-decree execution without mandatory deposit pending appeal.

Timely challenge to contingent claim classification is essential; implemented resolution plans cannot be reopened through delayed creditor claims.

TReDS reverse factoring preserves trade receivables as operational debt, preventing post-implementation reclassification from reopening a completed resolution process.

Liquidation asset access rights may be protected when post-insolvency obstruction directly impairs saleability and value realisation.

Uncrystallized provident fund interest and damages need not be included in an approved insolvency resolution plan.

Committee of Creditors recommendations must guide liquidator appointments, subject to statutory replacement grounds and regulatory authorisation verification.

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.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

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.

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.

PMLA regular bail requirements remained unmet as the scheduled offence subsisted; petition dismissed with liberty to renew before trial court.

Regular bail in money-laundering proceedings declined amid allegations of tender-related misuse and diversion of public funds.

Freezing orders under anti-money-laundering law require recorded reasons and compliance with statutory safeguards before adjudicatory confirmation.

Anticipatory bail in money-laundering investigation denied, with the special leave petition for pre-arrest protection dismissed.

Medical bail requires demonstrated necessity; clinical stability and assured treatment led to dismissal of interim bail request.

Resolution-plan assets receive restitution protection, while corporate-debtor immunity preserves proceedings against former management and other liable persons.

Service tax adjustment or refund remains open until contract classification determines the applicable tax incidence and liability.

Examination-service exemption covers voluntary school Olympiads where services directly relate to conducting and administering examinations.

Revenue neutrality in reverse-charge legal services can defeat service-tax demands where corresponding CENVAT credit is fully available.

Tolerance of an act requires an independent contractual obligation, so retained lapsed-policy premiums are not separately taxable.

Statutory limits on adjournments support dismissal for non-prosecution when repeated requests and absence prevent appeal hearing.

Res judicata does not bar continuing remand proceedings; refund-credit disputes require a reasoned decision on merits.

Review jurisdiction requires a demonstrable error; additional grounds and delayed filing did not justify reopening the prior dismissal.

Input service nexus with manufacture permits Cenvat credit for fly ash pond operations and inward transportation outside factory premises.

CENVAT credit remains available where captive power supports dutiable manufacturing despite surplus electricity supplied outside the factory.

CENVAT credit remains available where substantive conditions are met and no pre-amendment prohibition restricts duty-paid inputs.

FOR destination freight enters assessable value, but prior departmental knowledge can defeat extended limitation for excise demands.

CENVAT credit based on prescribed import documents remains available despite short receipt of imported base oil.

Security deposit retention requires proven contractual loss; unsubstantiated input tax credit claims cannot justify continued withholding after expiry.

Review petition repeating previously considered grounds and identical relief is not maintainable and fails on merits.

Wilful suppression of turnover supports penalty when return omissions and unexplained delayed disclosures establish deliberate non-reporting.

Input tax credit requires independent proof of genuine purchases and physical goods movement, not merely self-generated transaction records.

Show-cause notice limits fiscal levies; format-based rejection of taxpayer records requires fresh assessment with meaningful hearing.

Industrial unit classification under Rule 28C requires reconsideration where an existing unit never claimed tax concession benefits.

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

Professional negligence allegations against advocates remain within Bar Council discipline; banking fraud lists cannot impose sector-wide professional sanctions.

Pre-summoning documentary inquiry supports cheque-dishonour proceedings, while disputed liability and premature presentation defences require trial evidence.

Cheque dishonour liability excludes non-signatory family members of sole proprietorships without a legally recognised basis for vicarious liability.

Assignment of debt with existing mortgage security attracts prescribed assignment duty, not fresh property-based Panchayat or Municipal stamp duty.

Statutory demand notice dispatch creates presumed service, supporting cheque-dishonour liability where debt discharge remains unproved.

Post-award interim protection under Section 9 remains available to unsuccessful arbitral parties in rare and compelling circumstances.