Section 74 limitation follows substantive notices and orders, while factual GST demand disputes belong in statutory appeal.

GST conveyance verification by an authorised officer must be challenged through statutory appeal absent exceptional grounds for writ intervention.

Statutory GST appeals govern fact-intensive demand disputes, limiting writ jurisdiction where an efficacious appellate remedy exists.

GST Assessment Against a Deceased Proprietor Is Invalid Unless Legal Representatives Receive Notice and Hearing

Statutory appellate remedy channels penalty-proceeding challenges on natural justice, delay, officer competence, and penalty provisions before writ intervention.

Personal hearing before adverse GST assessment is mandatory, even without a taxpayer's separate request for hearing.

Cash deposit explanation through documented opening cash balances and prior bank withdrawals defeats unsupported human-probability inferences.

Condonation of delay requires sufficient cause; unexplained inordinate delay barred special leave petitions at the threshold.

Goodwill depreciation after amalgamation remains available, while an unraised statutory restriction cannot be introduced at appellate stage.

Duplicate PAN cancellation timelines remain unprescribed; representation route addresses resulting difficulties in accessing PAN-linked services.

Administrative transfer of income-tax appeals binds the Tribunal; territorial objections cannot defeat a hearing on merits.

Tax liability and wilful default govern prosecution for failure to furnish a return; absent proof, criminal liability fails.

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

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

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.

Project-import eligibility follows contract registration before importation, while post-clearance Bill of Entry revision remains statutorily available.

Special Additional Duty: extended limitation sustained, but statutory authority was required to impose interest and penalties.

Private-conveyance re-import exemption protects Indian vehicles from commercial export-clearance demands and permits manual Bill of Entry filing where portals fail.

Burden of Proof for Notified Gold Shifts to Revenue When Delivery and Procurement Records Establish Licit Source

Transaction value requires cogent comparability evidence, limiting reassessment while preserving duty and penalties for undeclared imported quantities.

Tariff classification of DHA algae oil turns on its mixed fatty-acid composition, excluding the claimed customs exemption.

Forensic audit scope remains limited to debtor-bank transactions, excluding unrestricted scrutiny of banks' wider affairs.

Oral corporate agreements remain valid under general contract law, while representative authority requires evidence rather than plaint-stage rejection.

Consent terms in oppression proceedings can settle challenges to articles amendments and rights issues without merits adjudication.

Company-name rectification requires holistic comparison: TOPLAD too nearly resembles TOPLAND, without proving likely consumer confusion.

Section 244 waiver jurisdiction preserves oppression and mismanagement remedies where statutory member-consent thresholds are satisfied.

Reasoned interim relief requires an effective hearing; non-filing of a reply alone cannot justify substantive ex parte 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.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

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

Resolution-plan finality bars writ challenges where pre-approval State tax claims are extinguished and statutory appellate remedies remain available.

Natural justice in employee dismissals: terminations without inquiry remained illegal despite insolvency resolution, preserving pre-CIRP compensation claims.

Resolution-plan clean slate extinguishes pre-CIRP government claims and prevents continued coercive export-obligation restrictions against the corporate debtor.

Resolution plan feasibility requires complete information, verified creditor claims, and obtained land approvals; commercial wisdom cannot cure material defects.

Fraudulent insolvency initiation permits recall, but a mature collective CIRP may continue where stakeholder interests and statutory objectives require.

Approved resolution plans extinguish unprovided rehabilitation claims, while writ review does not reassess fact-based eligibility findings.

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.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

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.

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.

Look Out Circulars require concrete flight-risk material and were quashed despite an ongoing money-laundering investigation.

Proceeds-of-crime nexus sustained attachment where unexplained cash was linked to unrecorded liquor transactions and excise-duty evasion.

Equivalent-value attachment under PMLA can reach independently acquired property when scheduled offences and prima facie proceeds are established.

Uncrystallised development rights cannot support release or substitution of provisionally attached land without proven title and consideration.

Provisional attachment requires an original statutory foundation; later FIRs cannot retrospectively validate seizure, retention, or freezing measures.

Further money-laundering investigation may continue after a complaint and before charge framing without prior Special Court leave.

Reimbursable Expenses Without Markup Excluded from Taxable Service Consideration Under Reverse Charge When Supported by Contemporaneous Evidence

Service-tax charging provisions and precise service classification govern demand validity, while return mismatches alone do not extend limitation.

Extended limitation requires proven suppression or misstatement; disclosed tax returns prevented its use for the service-tax demand.

Limitation-barred service-tax notices and unsupported return differences cannot sustain tax demand, interest, or penalties in assessment proceedings.

Curable appeal defects and prior audit deposits require merits adjudication when statutory pre-deposit conditions are satisfied.

Free-supplied construction materials are excluded from gross service value unless legislation expressly requires their inclusion.

SSI clearance aggregation and corporate-veil issues remain undisturbed after review petitions were dismissed for lack of merit.

Known encumbrances in secured asset sales remain payable despite secured-creditor priority, preventing delivery of property free from statutory burdens.

Cargo handling classification excludes coal shifting by tipping trucks, while deleted charging provisions cannot sustain service-tax demands.

Clandestine manufacture allegations fail without certified electronic records, corroboration, capacity proof, and procedurally tested statements.

Input service eligibility permits CENVAT credit for business-connected services not excluded under the amended definition.

Captive consumption valuation under Rule 8 applies even where identical excisable goods are also sold to independent buyers.

Manufacturing-use concession covers precision instruments unless they are plant and machinery, while non-concessional imported goods face higher tax.

Input tax credit remains available when genuine purchases and goods movement are proven despite supplier tax default.

Statutory Preconditions for Tax Scrutiny Bar Proceedings Without Notice, Timely Action, and Gazette-Notified Delegated Authority

Transfer of right to use buses requires possession and effective control, excluding service-based bus-hiring arrangements from VAT.

VAT on stock shortages cannot disregard later taxed sales, as doing so risks double taxation and undermines default assessments.

Works-contract VAT requires a taxable-turnover mechanism; builder construction after a sale agreement remains taxable in principle.

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

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

SEZ premises possession is separated from monetary claims, with vacant handover and valuation disputes reserved for arbitration.

Writ jurisdiction cannot replace a lapsed statutory appeal where no jurisdictional defect or authority incompetence is alleged.

Bank merger does not invalidate a cheque or bar dishonour proceedings when the successor bank assumes the account.

Registered-post statutory notice to the drawer's correct address triggers presumed service despite receipt by a co-residing family member.

Juridical Seat Versus Venue: arbitral award challenges lie before the competent court at the contractual place of work.

Recall of merits order requires cogent grounds; complainant's absence alone does not justify reopening process quashing.