Condonation of delay in a GST appeal enabled restoration for merits adjudication, subject to payment of costs.

Independent adjudication of GST liability requires assessment of purchaser evidence and a reasoned order after supplier tax default.

Regular bail in alleged GST input tax credit fraud may be granted where investigation needs no further custodial recovery.

Omission of export refund restriction removes Rule 96(10) barriers from pending integrated tax refund claims on exports.

Show-cause notice limits restrict GST adjudication: demands exceeding the proposed tax, interest, and penalty are jurisdictionally invalid.

GST Portal Notice Service Requires Alternative Steps When Repeated Uploads Receive No Response, Protecting Meaningful Hearing Rights

Mandatory reassessment scrutiny notice cannot be replaced by taxpayer participation or information-request letters during proceedings.

Reassessment Notices Based on Fresh Tangible Material Remain Valid Where No Prior Opinion or Full Disclosure Exists

Higher depreciation for hired mining transport vehicles applies where dumpers and tippers perform integrated contractual transportation obligations.

Concealment penalty fails where estimated profit assessment and house-property addition lack proof of inaccurate particulars.

Foreign tax credit remains available where substantive eligibility is met despite delayed filing of Form No. 67.

Functional integration of electrical installations supports additional depreciation when assets are indispensable and inseparable from manufacturing plant machinery.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Unchallenged settlement deeds confer absolute title, enabling valid testamentary disposition and defeating partition claims based on unproven benami allegations.

Benami cash deposits through another's bank account remain benami despite prompt banking-channel return, while attachment is limited.

Pleading-stage scrutiny remains confined to plaint averments, leaving will validity and benami character for trial.

Reasonable belief of smuggling is essential before Customs Act presumptions can support gold confiscation and personal penalties.

Passenger baggage jurisdiction bars appellate review of confiscated gold carried on an international traveller's person.

Plausible tariff classification protects customs brokers from licensing sanctions absent false declarations, knowledge, or connivance.

Customs Recovery Limits: Accurate Declarations Defeat Confiscation, While SEZ Clearance Demands Need Statutory Recovery Machinery.

Duplicate SIM card access after investigative clearance can address requests for release of SIM cards seized during investigation.

Misdeclared restricted-goods exports justify customs sanctions; confiscated goods may undergo e-auction only with statutory notice safeguards.

Wrongful withholding by company director: challenge to notice order fails, leaving criminal proceedings pending intact.

Liquidation asset-disclosure powers support summons of former directors and require renewed e-bidding after technical failures.

Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar.

Company Court jurisdiction over liquidation assets permits title determination and expert-assisted sale of paintings within the liquidation estate.

Prima facie cognizance scrutiny excludes defence evidence and mini-trials when complaints disclose alleged investigation non-cooperation.

SFIO investigation assignment requires recorded public-interest reasons and relevant material; unreasoned investigations and prosecutions cannot stand.

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.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Arbitral mandate extension belongs exclusively to the statutorily defined court, not the appointing authority, while waiver validates sole-arbitrator proceedings.

Interim moratorium leaves pre-existing confirmed auction sales intact and permits possession delivery under a subsequently issued sale certificate.

Fraudulent prospectus compensation claims shift to collective insolvency proceedings when misconduct affects an insolvent company.

Liquidation Receivables: unpaid business-purchase consideration may be recovered, while controlling directors cannot use a purchaser-company facade to avoid liability.

Fresh expressions of interest may follow failed resolution and settlement proposals where creditor voting thresholds remain unmet.

Statutory withdrawal procedure prevents deposit-based suspension or closure of insolvency proceedings through inherent powers outside prescribed channels.

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

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

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.

Regular bail follows prolonged pre-trial custody where cognizance is pending and trial delay is likely.

PMLA arrest power requires recorded reasons and cannot bypass statutory examination merely to facilitate investigation.

Inherent jurisdiction limits preserve trial courts' factual control over disclosure compliance while narrowing routine investigator attendance requirements.

Money-laundering liability can extend beyond scheduled-offence accused to auditors linked with handling criminal proceeds and layered funds.

Statutory examination before arrest requires completion or fresh material before money-laundering arrest powers are used.

Equivalent-value attachment under PMLA reaches pre-offence property when direct crime proceeds are untraceable or dissipated.

Export of services treatment applies where foreign principals receive and pay for marketing and order-procurement services from India.

Statutory appeal limitation bars condonation when a service tax appeal exceeds the maximum prescribed filing period.

Extended limitation for service-tax short-payment requires proof of intent to evade, rendering the disclosed-return demand time-barred.

Monetary appeal thresholds bar departmental tax appeals below the limit despite recurring or cascading effects.

Equipment-hire service tax: taxable machinery rentals attract extended limitation where registration and returns are omitted.

Clerical omission in final order permits insertion of already-considered material without reopening findings or conducting a substantive review.

General insurance as an input service remains eligible for CENVAT credit when used in manufacturing despite narrowed definitions.

Resolution-plan approval extinguishes excluded pre-approval central excise dues, preventing continued recovery proceedings against the corporate debtor.

CENVAT credit reversal option remains available until a manufacturer actually elects an alternative payment method under the Rules.

Exemption for manufacturing waste and scrap preserves refund entitlement and defeats extended limitation, interest, and penalty.

Manufacture requires transformation, so branded packing of bought-out conversion components as vehicle-specific kits creates no excise-duty liability.

CENVAT credit utilisation during payment default cannot be barred under ultra vires Rule 8(3A), invalidating related duty demands and penalties.

Composition-scheme cancellation requires evidence that the dealer itself made prohibited inter-State purchases, not unsupported inferences from ledger entries.

Statutory limitation bars reopening deemed VAT assessments; requests for assessment records cannot revive reassessment jurisdiction.

Enhanced Additional Court Fee Applies Prospectively Only When Tax Litigation Commences After the Effective Date

Tax reimbursement arbitration permits contractual allocation while import and inter-State sales remain outside DVAT under an integral contractual nexus.

Retrospective evidentiary standards for input tax credit require a fresh opportunity to prove genuine goods transactions.

Legal-metrology declarations apply to packaged telecom devices supplied for subscriber use, despite retained ownership and prior-adjudication objections.

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.

Earnest-money shortfalls do not invalidate secured-asset auctions where bids fulfil their purpose and cause no prejudice.

Cheque dishonour presumptions require a probable defence; unsupported security-cheque and alteration claims cannot displace liability.

State legislative competence over betting on skill games sustained challenged online-gambling amendments against arbitrariness and disproportionality challenges.

Equitable full and final debt settlement preserves a running concern while disputed NPA classification and assignment issues remain unresolved.

Rebuttable cheque presumptions require complainants to prove enforceable debt once a probable defence shifts the evidentiary burden.

Witness summons under Order XVI may issue despite delayed listing when necessary evidence addresses the real controversy.