Regular bail in alleged GST offences granted on co-accused parity, completed custody period, and trial stage.

Anticipatory bail after charge-sheet may follow when completed investigation eliminates any need for custodial interrogation during trial.

Bail after charge-sheet filing granted where custodial interrogation was unnecessary and no criminal antecedents were stated.

Statutory appellate remedy prevails over writ review where registration cancellation involves unresolved disputed factual questions requiring appellate determination.

Personal hearing requirement in GST liability orders governed the writ petition, which followed an earlier decision on indistinguishable facts.

Inverted duty refunds depend on statutory eligibility and period-wise formula, not manufacturing status or classification overlap.

Built-up area calculation determines housing-project deduction eligibility through treatment of habitable space, common areas, projections and balconies.

Right to a hearing requires reconsideration when an appellate-effect order is issued without the mandated opportunity.

Judicial restraint in mandamus petitions limits writ intervention where alleged tax evasion rests on disputed allegations.

Exempt long-term capital gains raise distinct questions on inclusion in book profits under the minimum alternate tax regime.

Sufficient cause for delayed income-tax appeals requires diligence and credible evidence; unsupported administrative explanations cannot secure condonation.

Additional evidence under Rule 29 requires fresh assessment where tribunal records prima facie establish filing of supporting materials.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

Benami property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Customs tariff classification of imported quicklime turns on whether it falls under the lime heading or chemical-products heading.

Composite port-service classification tests whether warehousing and incidental activities may be separated for taxable-service treatment.

Refund limitation after provisional assessment begins upon valid communication of the finalisation order, making timely claims maintainable.

Currency confiscation requires proven nexus to identifiable sales of smuggled goods; unsupported penalties and remand fail.

CIF transaction value requires objective proof of undisclosed consideration; upstream FOB data cannot justify customs value enhancement.

Prohibited-goods classification for restricted gold imports triggers confiscation and the applicable Customs Act penalty regime.

Partnership dissolution requires liquidation or market-value settlement, preserving an outgoing partner's asset share beyond dissolution-date valuation.

Director disqualification cannot deactivate a DIN without Rule 11 compliance and a prior hearing under natural justice.

Company investigation safeguards require recorded statutory satisfaction and prior hearing before external agencies receive tracking-information directions.

Permanent winding-up stays require a bona fide revival plan advancing public interest, commercial morality, creditor settlement and worker protections.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Forensic audit in foreign-award enforcement can trace alleged asset dissipation without deciding ultimate civil, contempt, or restitutionary liability.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

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.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Forensic audit evidence supports fraudulent transaction findings when management cannot rebut reliable records, sustaining creditor-protection contribution liability.

Prospective liquidation amendments cannot disrupt a going-concern sale process commenced under earlier governing regulations and liquidation order.

Independent liquidation assessment is required before liquidation; viable settlements may justify restoring CIRP for withdrawal consideration.

Without-prejudice deposits cannot replace determination of maintainability, financial debt and default in Section 7 insolvency proceedings.

Resolution applicant death does not justify liquidation; plan viability and pending CIRP withdrawal require consideration first.

Section 32A immunity protects going-concern liquidation purchasers from pre-sale liabilities, subject to statutory conditions and separate authority approvals.

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.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

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.

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.

Supply of relied-upon documents and inspection opportunity satisfied natural justice, leaving provisional attachment confirmation unaffected.

PMLA Bail Restrictions May Yield to Prolonged Custody and Serious Chronic Medical Conditions in Appropriate Cases

Prior procedural reversal of freezing does not bar subsequent attachment of alleged crime proceeds pending money-laundering trial.

Provisional attachment for layered share transactions remains justified where alleged bribe proceeds were projected as legitimate capital gains.

Prolonged custody can justify bail despite PMLA twin conditions, with safeguards protecting trial and witnesses.

Proceeds-of-crime nexus fails when the individual's predicate prosecution is wholly quashed for lack of investigative jurisdiction.

Development rights as immovable property exclude service tax, while related input credit remains recoverable within normal limitation.

CENVAT Credit Reversal under Rule 6 requires common credit, while disclosed reversals do not justify extended limitation.

Builder-buyer residential construction taxability was limited by statutory exclusions, valuation relief, and normal limitation rules.

Staff-quarter construction and extended limitation: welfare housing is non-taxable, while bona fide uncertainty bars stale service-tax demands.

Pre-2011 input-service coverage permits group insurance refunds, while club services require proven business use and period-specific accumulated credit.

Interest on genuine EMI loans remains outside service tax, defeating extended demands and penalties for interpretational disputes.

Extended excise limitation requires deliberate suppression, preventing time-barred demands and consequential penalties where statutory records were available.

Manufacture Requirement for Incidental Waste: Marketability and tariff listing alone cannot create central excise liability for sponge-iron residues.

Place-of-removal test governs post-depot service credit, while depot C&F services qualify as input services.

Clean Environment Cess taxability disputes belong before the Supreme Court, not the High Court, under the excise appellate framework.

Reliable evidence for clandestine clearances was absent, leaving turnover within the small scale industry exemption limit.

Mutatis mutandis customs conditions preserve excise exemption where import procedures cannot govern compliant domestic competitive-bidding supplies.

Substitution of an entry retaining IT Products left the camera tax concession challenge academic and eligibility undecided.

Customer-Specific Software Services Remain Outside VAT Where No Marketable Goods or Property Rights Are Transferred

Delay condonation requires a satisfactory explanation for prolonged inaction; inadequate medical grounds left the revision time-barred.

Tax refund limitation does not bar assessment-stage correction of underclaimed deductions or exemptions, requiring refund of amounts lawfully due.

CST, VAT and sales tax disputes invoke special leave petition review of prior tax determinations.

Clean-slate resolution plans extinguish unresolved pre-resolution tax claims and require refund of related appellate pre-deposits.

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

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

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

SEZ Fiscal Exemption Extends to Pre-Ordinance Lease Deeds Under an Existing State Investment Policy

GST reimbursement for pre-GST contracts survives tax-inclusive tender clauses where later tax burdens are verified and comparable contractors receive relief.

Stamp valuation enquiries may not require fraudulent intent, but binding precedent on wilful undervaluation awaits larger-Bench review.

RBI supersession of multi-State co-operative bank boards may continue beyond elected tenure, subject to statutory aggregate limits.

Repayment of released appeal deposits remains mandatory upon acquittal despite procedural irregularity in the refund direction.

Rebuttable cheque-debt presumptions require proof of lending capacity and underlying liability once a probable defence arises.