Statutory GST Appeals Bar Writ Relief for Merits Disputes, While Consolidated Multi-Year Notices Remain Valid

Fresh hearing in ex parte tax determination was required where pleaded facts remained undisputed and objections were unavailable.

GST audit findings in ADT-02 cannot independently trigger recovery without further statutory proceedings and lawful action.

Reasoned rejection of penalty-and-interest waiver applications is mandatory; non-speaking denials require reconsideration after a fair hearing.

Personal hearing rights require communicated hearing details; written submissions alone cannot cure denial of natural justice.

Statutory GST appellate remedy requires pursuing Section 107 appeal after making the stipulated pre-deposit within granted time.

Recorded satisfaction in reassessment proceedings remains necessary before initiating penalties for prohibited cash loan or repayment transactions.

Transfer-pricing treatment of AMP expenditure remains open after delayed Special Leave Petitions were dismissed without substantive determination.

Software royalty under DTAA turns on copyright reproduction rights versus a limited licence to use shrink-wrapped software.

Reassessment jurisdiction fails when a Section 148A notice is issued to a deceased assessee despite registered legal heir details.

Penalty immunity for misreporting is unavailable despite notice sub-category omissions where the taxpayer knew the alleged basis.

Condonation for genuine hardship preserves charitable exemption where late audit reporting results from technical or inadvertent filing errors.

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.

Food-safety clearance prevents customs reclassification and invalidates seizure and bank-guarantee conditions for imported food release.

Natural justice in revisional proceedings is satisfied where multiple notified hearing opportunities are provided and not availed.

Cross-examination in Customs Broker inquiries is mandatory when oral statements are relied upon, with fresh adjudication permitted.

National Litigation Policy exceptions do not compel merits litigation after Revenue accepts closure of its appeal.

Compensatory interest on investigation deposits runs from actual payment until refund when Revenue retains the amount.

Preferential tariff verification failures cannot alone defeat tariff benefits or support extended customs limitation period demands.

Limitation for Official Liquidator claims extends through Article 137 and statutory exclusion, preserving claims filed within the available period.

Summary resumption of disputed assigned land cannot override a court-supervised auction without adjudication of title and transfer claims.

Annual liquidation accounts require consolidated financial reporting; audited half-yearly accounts cannot replace the statutory annual filing obligation.

Oppression and mismanagement: cumulative NBFC regulatory breaches and related-party impropriety can justify protective company-law relief.

Territorial jurisdiction under Article 226(2) yielded to forum conveniens where the dispute's substantive connections lay elsewhere.

Compliance with restoration directions cannot await a proposed review petition; company status must be restored pending any review order.

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

Disclosure in public interest litigation is mandatory; suppression of overlapping proceedings defeats equitable writ relief and warrants costs.

Pre-litigation mediation exemption applies where commercial suits genuinely require urgent disclosure and asset-protection interim relief for affected investors.

SEBI ODR arbitration requires participation after failed conciliation while preserving jurisdictional and maintainability objections for arbitral determination.

SCORES complaint appeals cannot secure civil monetary relief before the Tribunal; alternative legal remedies remain available to aggrieved parties.

RTI disclosure limits: public authorities need not obtain private-body information unavailable in their records solely to answer requests.

Corporate insolvency moratorium leaves directors and authorised signatories exposed to cheque dishonour prosecution pending trial.

Resolution plan finality extinguishes unfiled electricity duty, cess and royalty claims, preventing continued statutory recovery demands.

Homebuyer intervention in liquidation is limited, while individual stakeholder-members may approach NCLT under amended creditor supervision provisions.

Premature auction-deposit forfeiture during an extended payment period requires refund where delayed payment with interest remains permitted.

Operational debt status of consortium advances supports Section 9 admission where no genuine pre-existing dispute exists.

Insolvency resolution plans do not waive GST liabilities arising after their implementation date, despite relief for earlier indirect-tax dues.

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.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

Current account treatment for definite tournament services removes most foreign-exchange contraventions, but excess remittance and delayed repatriation remain liable.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

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.

Anticipatory bail under money-laundering law remains subject to the statutory twin conditions after proclamation proceedings.

Substitution of attached property with fixed deposits remains discretionary, while effective statutory appeals generally preclude writ intervention.

Equivalent-value property attachment permits seizure of pre-existing insurance assets where proceeds are untraceable or held by non-accused persons.

Provisional attachment under PMLA may continue where company officials actively handled alleged proceeds of crime

Provisional attachment of assets bought with layered diverted loan funds survives prior sales and mortgages.

Provisional attachment challenges under PMLA ordinarily require statutory adjudication before writ jurisdiction is invoked absent exceptional illegality.

Composite mining activity cannot be split into cargo handling where incidental movement forms part of mineral extraction.

Excess service-tax adjustment may extend beyond the immediately succeeding period where later liabilities arise under Rule 6(4A).

CENVAT credit eligibility survives procedural reporting lapses, while third-party data alone cannot justify extended tax limitation.

Governmental Authority status governs construction-service exemption, while conditional relief requires verified contract and stamp-duty compliance.

Perpetual copyright assignment of self-produced programmes constitutes a sale of goods, excluding programme producer service tax.

Toleration of an act requires a contractual obligation and consideration; accounting write-backs alone cannot attract service tax.

Statutory appellate remedy remains available after an order-in-original issued during pending writ proceedings, preserving all merits grounds.

Cenvat credit survives unproven non-receipt allegations when transport records support delivery and statutory safeguards for statements remain unmet.

Marketable sugar syrup attracts excise duty despite captive use, while verified input credit remains available.

Excise assessment at factory removal prevents post-clearance pipeline use from changing PDS exemption treatment and liability.

Export refund claims retain original filing dates despite curable document delays; limitation cannot exceed notice or remand scope.

Post-GST tobacco excise and NCCD challenges remain governed by final precedents, with unrelated assessment grounds reserved for statutory appeal.

High Court judgment in VAT dispute remains undisturbed after special leave petition is dismissed without interference.

Statutory pre-deposit deadlines remain binding when delayed compliance would override conditional restoration of an appeal.

Compound rubber as a finished product remains eligible for sales-tax exemption despite exclusion of chemical treatment of raw rubber.

Return of deposited interest required after review dismissal, with the State directed to refund the amount within eight weeks.

Fresh assessment appeals require separate Legal Benefit Fund court fees after remand, without adjustment of earlier appeal fees.

Post-inspection revised returns may mitigate additions but cannot negate materially established purchase, sales, and turnover suppression.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

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

Delayed Foreign Travel Tax payments before notice do not constitute non-payment, and appellate review cannot worsen penalties.

Unauthorised occupation standards protect statutory auction purchasers from summary eviction over unresolved lease transfers and disputed prior dues.

Vicarious liability for cheque dishonour requires specific allegations of business control, consent, connivance, or neglect; directorship alone is insufficient.

Vicarious liability for cheque dishonour requires specific allegations of a director's business control and responsibility at the relevant time.

Cheque presumptions support friendly-loan recovery where execution is admitted and rebuttal evidence, notice, jurisdiction and interest challenges fail.

Service-rule amendment power includes rescission, while non-tabling without prescribed consequences does not invalidate an otherwise valid promotion-rule change.