Telecommunication towers remain movable goods for CGST input tax credit after review petitions failed to establish apparent error.

Leasehold rights assignment and GST service classification challenges ended with dismissal of related Special Leave Petitions.

Bail and criminal antecedents: repeated similar allegations and substantial public revenue loss justified refusal of release pending trial.

Pre-decisional hearing and natural justice challenge fails as writ remedy ruling remains undisturbed despite alternative remedy objections.

Project-specific anti-profiteering methodology requires GST savings to be allocated by total project area, ensuring equal purchaser benefits.

Real-estate profiteering requires project-wise GST savings and per-square-foot buyer benefit allocation, not input-credit-to-turnover ratio comparisons.

Insurance tax computation and withholding issues remained undisturbed after delayed challenge was rejected without merits adjudication.

Assessment jurisdiction challenge fails where an uncontroverted centralisation order was communicated and portal-uploaded after the assessee's no-objection.

Delayed Form 10B filing during Covid-19 warranted condonation, preserving consideration of the exemption claim on merits.

Share premium from non-resident fresh share allotment remains capital receipt; reassessment fails on incorrect facts and unnotified grounds.

Reassessment on previously scrutinised material cannot revive an assessment that lapsed without timely completion of the final order.

Change of opinion cannot justify reassessment where scientific research deduction evidence was examined and accepted in original scrutiny.

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 share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami property attachment requires verified funding, control, and transaction evidence; incomplete investigation led to remand for reinvestigation.

Release of imported areca nuts pending classification adjudication may be secured by personal bond without bank guarantee.

Transferable duty-credit scrip misuse makes importers liable for agent-led customs benefits despite claimed ignorance or missing original documents.

Common customs adjudication may be refused where distinct notices require record-based challenges through the statutory appellate remedy.

Customs seizure regime prevails: criminal courts cannot grant interim custody without cognizance of a Customs offence.

Kitchen exhaust hood classification requires fresh factual determination after considering material on whether imported hoods incorporate fans.

Flat panel display module classification prevails over computer parts for separately imported laptop LCD panels without signal-converting components.

Conditional creditor consent requires scrutiny before revival scheme approval, ensuring informed assent, fairness, and valid statutory majority support.

Invoice recovery limitation remains unaffected by winding-up proceedings, while valid partnership registration preserves capacity to sue.

Functus officio bars intervention and recall in concluded writ proceedings without a demonstrated subsisting affected right.

Contractual forfeiture in e-auctions requires fresh examination of loss, deposit terms, and the permissible forfeiture amount.

Impracticability in convening shareholder meetings requires concrete proof before exceptional Tribunal intervention can override ordinary corporate mechanisms.

Review jurisdiction requires an apparent error or valid reconsideration ground; absence of either results in dismissal of review petition.

Associate-company and related-party definitions prevail over accounting indicators, defeating fraud, consolidation and disclosure allegations without proof of control.

Material event disclosure requires conspicuous reporting of terminated acquisition agreements; a footnote in financial results is insufficient.

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.

Securities-market debarment relief permits approved preferential warrants and ordinary mutual-fund transactions while preserving the underlying debarment.

Front-running prosecutions must follow the specialised securities-law complaint procedure and cannot bypass it through a general criminal FIR.

Statutory appellate remedy before NCLAT generally bars writ challenges to NCLT orders absent sufficient grounds for bypassing it.

Regulatory fees in insolvency may form process costs when expressly authorised and broadly connected to regulatory functions.

Parallel insolvency recovery permits liquidators to pursue receivables while depositor-protection investigations retain control over offence-linked assets.

Homebuyer refund election ends continuing allottee status, preventing financial-creditor recognition for insolvency proceedings under the Code.

Statutory appellate remedy under the Insolvency Code generally bars writ challenges to National Company Law Tribunal liquidation orders.

Insolvency admission based on undisputed information utility default records remains valid despite objections to photocopied supporting documents.

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.

PMLA bail proceedings permit fresh merits consideration after timely surrender despite dismissal of challenge to High Court order.

Subsisting scheduled offence requirement prevents PMLA action from continuing after predicate proceedings close without lawful revival.

Anticipatory bail in money-laundering probes may be denied where prima facie involvement, non-cooperation, and custodial interrogation needs persist.

Money-laundering complaint requires departmental consideration and communication, without a court-imposed deadline or merits determination.

Mandatory PMLA bail conditions cannot be bypassed through parity or investigation cooperation, making unsupported bail unsustainable.

Money laundering mens rea requires corroborated evidence of knowing involvement; peripheral allegations alone cannot sustain prosecution or trial.

Pre-amendment natural-resource extraction agreements remain outside reverse-charge service tax despite later royalty and production-linked payments.

Service tax on recovered contractual advances remains a revenue deposit where no taxable service was rendered, permitting refund.

Manufacturing treatment for output-based biscuit packaging defeats manpower supply tax and bars unsustainable reverse-charge demands and penalties.

Cleaning contracts are not manpower supply where provider controls workers and payment is for completed services.

Intermediary service classification requires facilitation of another's separate supply; own-account university admission services qualify as exports.

Satellite transponder bandwidth remained telecommunication service and could not be reclassified as Business Support Service for reverse-charge taxation.

CENVAT credit supported by invoices, stock records and payment evidence cannot be denied on uncorroborated supplier material alone.

Input service credit for factory setup survives deletion of the inclusive phrase unless a specific construction exclusion applies.

Rule 26(2) penalty requires proof of invoice-related abetment, not merely receipt of goods through a broker.

CENVAT credit remains available where documents prove receipt and use despite differing goods descriptions in internal receipt records.

Input service credit cannot be denied solely because head-office invoices were not routed through a registered distributor.

CENVAT credit for fly-ash transportation remains available when disposal supports captive power generation and dutiable manufacturing operations.

VAT and sales tax litigation reached the Supreme Court without disclosed underlying statutory or factual issues.

Rectification jurisdiction cannot recall a final revision order to secure merits rehearing on allegedly undecided issues.

Petroleum-product classification includes Hydraulic Oil as a taxable consumable, while reassessment conditions for escaped turnover remain satisfied.

Gross turnover taxability of drought relief remained undisturbed where relief was invoiced and charged to the purchaser.

Inter-State vehicle movements linked to dealer orders and advance payments constitute taxable sales, not exempt branch stock transfers.

Statutory interest on delayed refunds remains payable after principal refund release and must be quantified and released.

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

Cheating and conspiracy require proven dishonest inducement and prior agreement; suspicion or association alone cannot sustain criminal liability.

SARFAESI remedy before the Tribunal prevails, while disputed settlement terms cannot be enforced through writ jurisdiction.

Personal insolvency moratorium does not halt cheque dishonour prosecution of directors for corporate debt under statutory vicarious liability.

Inherent jurisdiction cannot decide disputed cheque-dishonour defences when statutory presumptions apply and trial evidence has substantially progressed.

NDPS commercial-quantity bail requires strict twin-condition compliance, reinforced by targeted verification and monitoring safeguards for foreign nationals.

Disciplinary inquiry delays do not void proceedings without express abatement or proven prejudice; specific charges require evidentiary inquiry.