GST Rule 86A permits only blocking available input tax credit, not negative ledger balances or excess blocking.

GST registration restoration after filing pending returns and paying dues may follow under Rule 22(4) compliance.

Parallel GST adjudication barred on same subject matter, while summons may continue as investigative steps until adjudication begins.

Regular bail in GST prosecution upheld where prolonged custody risked violating personal liberty and speedy trial rights.

Section 74 misuse in GST demands fails without fraud evidence and no interest lies where credit was not utilised.

Ex parte GST adjudication set aside and remanded where no effective reply opportunity was given and procedural objections were raised.

Reassessment after Section 143(1) processing and project-linked interest income were both decided on settled tax principles.

Commercial expediency and actual write-off requirements govern advances and bad debt deductions; remand ordered for fresh factual scrutiny.

Replacement of machinery as current repairs requires proof it is not a capital asset; matter remanded for fresh scrutiny.

Law enforcement agency exception under circulars construed broadly, with DGCEI treated as covered and the Tribunal's view set aside.

Bogus purchase additions fail where primary evidence is unrebutted and revenue relies only on third-party material.

Trademark depreciation, section 14A and book profit computation: consistency and absence of exempt income defeated the disallowance.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

Substantial compliance for SAD refund under Notification 102/2007-Cus defeats denial based on invoice-format discrepancies.

Customs exemption for power generation projects denied where imported goods fell outside the entry and related captive plant exclusion applied.

Minimum Import Price for areca nut upheld as a lawful import restriction under foreign trade law and trade frameworks.

Use-based tariff classification governs motor vehicle compressor parts, while long-accepted classification cannot by itself trigger extended penalty proceedings.

Customs exemption for power-project goods turns on substantive end-use compliance, not mere procedural lapse under concessional duty rules.

Extended limitation and MEIS scrip validity: Customs could not invoke suppression or deny export incentives without DGFT cancellation.

Liquidation dividend distribution requires notice before recovery of excess payments and only proportionate reserves for pending claims.

Delay condoned, but no ground found to interfere with the High Court order; special leave petition dismissed.

Share transfer rights, meeting notice validity and non-compete obligations can bind a transferee under the joint venture framework.

Foreign company status under Companies Act depends on Indian business presence; jurisdiction issue remanded for fresh factual determination.

Restoration of struck-off company name turned on business continuity evidence and misappreciation of records; refusal was set aside.

Recorded satisfaction and locus standi are essential before ordering company investigation under Section 213(b).

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Section 7 insolvency admission upheld where the debtor's recovery claim was far below admitted liabilities and business viability was absent.

Pre-existing dispute bars insolvency admission where account reconciliation and liability were genuinely contested before the demand notice.

Bye-laws control the "same line of business" test for co-operative society investments under insolvency law.

Belated insolvency claim rejected for lack of proof and unverifiable dues under the CIRP claims process.

Strict insolvency limitation bars exclusion of belated writ-petition time, even where writ relief is declined for alternate remedy.

Limitation for Section 95 insolvency proceedings runs from effective guarantee invocation, not earlier default communications.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

Electronic records and corroborated retracted statements can support foreign exchange contraventions; penalty was reduced on appeal.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Single-member PMLA Bench, limitation exclusion, and prima facie proceeds-of-crime link upheld for attachment confirmation.

PMLA burden of proof and disclosure of lawful source upheld for frozen bank accounts and seized digital records.

Personal share attachment under money-laundering law fails without material linking individuals to proceeds of crime.

Money-laundering special court jurisdiction requires transfer of the scheduled offence when statutory committal under PMLA applies.

Foreign direct investment and proceeds of crime: bank-account freezing was unjustified absent a proven laundering trail.

Sanction under Section 197 CrPC not required where alleged money-laundering acts lack nexus with official duty.

Alternative statutory remedy and natural justice objections were insufficient to justify writ interference; parties were relegated to appeal.

Service tax on venture capital trust rejected where fund was treated as a pass-through and mutuality applied.

Statutory limitation under Section 85(3A) barred further condonation once the appeal was filed beyond the extended period.

Reverse charge on foreign-agent services fails where services are rendered and received abroad, and specific classification prevails.

Retrospective service tax exemption rejected for residential housing construction; refund claim for the pre-exemption period failed.

Interconnection usage charges between internal divisions are not taxable without distinct service provider and recipient.

Assessable value cannot include non-essential bought-out items; extended limitation fails in a bona fide interpretative dispute.

Statutory limitation and non-condonable delay under Central Excise law upheld for an appeal filed beyond the maximum period.

Related-person valuation under excise law requires proof of price influence before rejecting transaction value and invoking Rule 9.

Computer-adjunct classification and manufacture analysis lead to Heading 8471 treatment for imported tablet devices.

Commission agent services qualify as input service for CENVAT credit where they are used for sales promotion and effecting sales.

Sales tax incentive under Goa NPV scheme not treated as additional consideration for excise valuation.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Bank amalgamation under Section 45 upheld: depositor classification, staggered repayment and interest treatment found lawful.

Cheque presentation period and stale-instrument dishonour under the Negotiable Instruments Act: liability and vicarious liability were not made out.

Company arraignment is mandatory before prosecuting directors for cheque dishonour under the Negotiable Instruments Act.

Security cheques can attract Section 138 when a legally enforceable loan debt exists on presentation and remains unpaid.

Section 139 presumption in cheque dishonour complaints cannot be rebutted at the process stage; liability must be tried on evidence.