GST prosecution safeguards and criminal allegations: interim FIR protection was not warranted, while objections remained open for subsequent consideration.

Writ jurisdiction may reopen time-barred GST appeals for a merits hearing despite limits on appellate delay condonation.

Omitted tax rules cannot support show cause notices issued afterward without an express saving provision or other legal device.

Effective service of GST notices: Failure to use alternative statutory modes can invalidate proceedings when portal communication denies a hearing

GST registration cancellation challenges cannot bypass statutory appeal deadlines through writ petitions after a taxpayer's own omission

Transitional input tax credit remains admissible despite an incorrect declaration category when eligibility is undisputed and filing is timely.

Stay application and interim recovery protection: pending tax relief request to be decided while coercive recovery remains temporarily barred.

Mining royalty tax recovery: Petitioners can obtain a return of amounts recovered against the quashed demand by applying.

Approved insolvency resolution plans extinguish tax claims outside the plan despite prior permission to continue income-tax assessment proceedings.

Revision of block assessments requires both error and revenue prejudice where seized material and inquiry are in question.

Tax reassessment beyond the ordinary period requires recorded disclosure failure when share application money was examined during scrutiny.

Missing scrutiny notice invalidates reassessment when the taxpayer's return is accepted, despite being described as invalid.

Benami law amendments apply retrospectively to confiscation machinery, while new offences and enhanced punishments apply only prospectively.

Review jurisdiction and delay condonation: whether court-granted liberty permits relief without considering the statutory bar on review.

Benami property attachment for earlier transactions was set aside alongside related Tribunal orders following an accepted prior decision.

Cross-examination in benami proceedings is not automatic when parties have a fair opportunity to rebut relied-upon material.

Benami property tests: corroborated ownership evidence supports attachment despite later retraction and unverified funding claims.

Benami transaction proof requires a demonstrated funding nexus and beneficial interest; otherwise provisional attachment cannot be confirmed.

EPCG customs exemption for authorised capital goods survives tariff classification differences where spools meet the policy definition.

G-card holder penalty liability depends on personal conduct even when the customs broker's licence revocation is set aside.

Seized gold and reasonable belief: Objective evidence is needed to shift the burden of disproving smuggling to the possessor.

Provisional release of seized distillate oil: bank guarantee return follows complete end-use certification and submission of a bond.

Foreign-origin gold and domestic purchase records: undisputed supply evidence shifts the burden to customs and undermines confiscation.

Import document handling alone does not establish knowledge needed for customs penalties involving misdeclared goods or false documents.

Dissolved companies cannot maintain declaratory and injunctive suits outside preserved statutory purposes unless their legal status is restored.

Corporate suit authorization and later board resolutions: production does not prejudge ratification, admissibility or the suit's maintainability.

Interim property restraints protect creditors where alleged corporate fraud raises potential personal liability despite no proven receipt of company assets.

Contempt appeals under the Contempt of Courts Act cannot challenge petition dismissal without punishment in company bank-account disputes.

Public-interest company investigations may proceed despite FIR quashing on settlement where wider allegations remain subject to investigation.

Finalised valuation challenges remain barred by res judicata when prior objections were conclusively determined and implementation liberty is limited.

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.

Suspected cross-segment price manipulation supports interim market restraints and joint and several impounding of gains pending investigation.

Creditor intervention cannot bypass the insolvency threshold where settlement leaves independent claims unaffected and available for separate civil proceedings.

Certified copy requirements for insolvency appeals make filings incompetent when the copy is sought late without valid exemption.

Recall of final orders cannot replace review or an unexercised appeal without a recognised ground for reopening.

Document production in insolvency admission proceedings depends on adjudicatory necessity, not an automatic right of the corporate debtor.

Parent company liability for subsidiary operational debt does not follow automatically from corporate ownership, a unilateral letter or part-payment.

Ex parte recall delays require credible explanations and reasonable diligence, particularly in time-bound insolvency proceedings.

Non-resident rights shares depend on compliant existing holdings, with inquiry procedures and penalty proportionality also relevant to foreign-exchange enforcement.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Saved FERA penal proceedings remain subject to criminal appellate jurisdiction despite FEMA's separate appellate framework.

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.

Proceeds of crime attachment continues where claimed income and property sale proceeds lack evidence and cash deposits remain unexplained.

Bank balance attachment as proceeds of crime rested on a recorded statement and an admitted debt to an accused-controlled entity.

Direct appeals against provisional attachment orders are unavailable where money laundering law confines appellate jurisdiction to specified orders.

Money-laundering proceedings based solely on a predicate criminal case cannot survive its quashing but may be revived.

Prior hearing before criminal investigation is not ordinarily required when writ proceedings direct registration and investigation of a cognizable offence.

Default bail remains unavailable after cognizance is set aside for lack of a hearing if the complaint was timely filed.

Pre-deposit payment and appeal dismissal: dismissal set aside pending verification, with no final finding on payment.

Reimbursed diesel costs fall outside taxable service value when procured for recipients as their property, separate from service charges.

Engineering service classification follows statutory order when competing descriptions are equally specific, supporting export treatment for overseas recipients.

Extended service tax limitation requires proof of specified circumstances; non-payment or failure to file returns alone is insufficient.

Foreign-bank charges deducted from export proceeds do not trigger reverse charge without proof that exporters received the service.

SEZ service tax refunds cover payments outside the claim quarter, and limitation cannot begin before distributed amounts become claimable.

Duty-free input exemptions depend on export of finished goods, with bond enforcement outside normal limitation and penalties not automatic.

Factory-land lease credit remains available despite accounting under another registration when the lease supports manufacturing activities.

Removal of inputs after CENVAT credit reversal is not trading and does not trigger exempted activity payments

CENVAT credit on imported inputs reduces excise assessable value, supporting refund of excess duty on railway machines.

CENVAT credit for supplies to SEZ developers extends to earlier supplies, with the related demand and penalties removed.

Cenvat credit on processed inputs remains available when suppliers manufacture distinct packaging materials from laminated sheets.

Sales tax surcharge retains its character as a tax on sales despite being calculated on the tax itself

Electricity infrastructure charges can attract VAT as consideration for the right to use goods despite retained licensee control.

Quasi-judicial immunity does not bar disciplinary scrutiny of alleged misconduct in rectifying orders that reduced confirmed demands.

Silver-palladium alloy taxation follows silver bullion classification under the notification, rather than classification with inferior alloys.

Revisional jurisdiction expires with statutory limitation and cannot be revived by audit objections or officer changes.

VAT input tax credit set-off remains available despite excess transitional credit claims, which must be addressed under GST.

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.

Anticipatory bail in commercial disputes protects against arrest while limiting tax reporting directions in the absence of compelling circumstances.

Stamp duty on multi-state loan agreements turns on completed execution, with contractual facility schedules relevant to stated monetary values.

Cheque dishonour liability requires an enforceable debt when cheques are issued against a subsequently set-aside tax assessment.

Defence evidence in cheque dishonour proceedings may remain closed when proposed bank testimony cannot assist on material facts.

Assigned assets and cheques acquired for consideration allow asset reconstruction companies to continue dishonour prosecutions as holders in due course.

Unlicensed money lending can leave promissory-note loans unenforceable and affect cheque dishonour proceedings, depending on the statutory bar.