Statutory appellate remedy under GST takes precedence, with filing limitation relaxed for appeal within the time granted.

GST registration cancellation for non-filing may be reversed conditionally where regularisation and compliance better protect revenue interests.

GST refund of recovered demand denied where delayed Tribunal appeal and non-compliance with pre-deposit and undertaking requirements defeat recovery stay.

GST pre-deposit relief applies where the dispute concerns nature of supply and tax was already paid under IGST.

GST notice timing and alternate remedy: prejudice-based challenge fails, with statutory appeal remaining the proper course.

Retrospective GST cancellation alone cannot defeat input tax credit where transaction documents require proper examination and fresh reconsideration.

Change of opinion in reassessment defeats reopening beyond four years when original scrutiny had already examined the same issues.

Direct nexus for eligible unit expenses governs profit-linked deductions, and unrelated research costs cannot reduce deduction claims.

Writ maintainability in tax complaints turns on concrete material, as speculative penalty fears and collateral grievances failed at threshold.

Charitable status for statutory professional bodies can extend to member-based regulatory functions, supporting tax registration and donation approval.

Dividend stripping rules apply only through specific statutory conditions, preventing dividend from being treated as return of capital otherwise.

Jurisdictional sanction for reassessment beyond three years must come from the specified authority, failing which proceedings are invalid.

Benami money trail and prejudice test shape why attachment survived and the cross-examination challenge did not succeed.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Benami share transfer found where nominal payment, deferred consideration, and continued transferor control showed effective ownership remained unchanged.

Prior PMLA attachment did not invalidate benami attachment where the statute allowed an alternate provisional attachment route.

Provisional release of seized imports allowed subject to duty payment, limited security, compliance conditions, and independent adjudication on merits.

Excise classification of micronutrient mixtures kept pending, with recovery proceedings stayed until the Supreme Court decides the issue.

Customs penalty ingredients must be specifically proved, and residuary penalty cannot arise without prior notice in the show cause notice.

Specific tariff classification for quicklime prevailed, placing imported goods under the express heading and negating differential duty, interest and penalty.

Abatement on death of a party requires timely continuance by legal representatives, failing which tribunal proceedings cannot validly continue.

Abatement on death of appellant bars tribunal proceedings unless a legal representative timely seeks continuation under the procedural rules.

Discretionary transfer of winding-up proceedings depends on timely, bona fide grounds and may be refused once liquidation has substantially progressed.

Special Companies Act procedure excludes BNSS pre-cognizance hearing in SFIO prosecutions before the Special Court.

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

Company law remedies in oppression cases are not barred by lack of consent where transactions are pleaded fraudulent or void.

Fraudulent preference in company property transfer led to void mutation entries and restoration of land records.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Interim moratorium under insolvency law bars fresh debt suits, including composite plaints, and can trigger rejection of the plaint.

Extinguishment of pre-CIRP claims under an approved resolution plan bars survival of an arbitral award.

Sufficient cause and natural justice justified condonation of delay and restoration of the right to file a defence in insolvency proceedings

Priority in hearing interlocutory applications was not mandatory where the prior order only granted liberty to seek such consideration.

Continuing personal guarantee remains enforceable where no lawful revocation or novation is shown, despite resignation and facility renewal.

Advance-payment supply disputes do not defeat insolvency where debt, default, and valid statutory notice are established.

Director liability under FEMA requires proof of control or culpable involvement; mere designation alone does not justify penalty.

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

Sub judice protection under FEMA barred fresh notice and complaint based on the same cause of action, leading to quashing.

Delayed import payments as trade credit under FEMA, with RBI permission unable to cure the contravention and directors held liable.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Proceeds of crime attachment can rest on probable fund tracing, and prior property purchase does not automatically defeat attachment.

PMLA bail granted where predicate offences were not shown to subsist and no proceeds of crime were identified.

PMLA attachment survives death of accused; Special Court is the proper forum for confiscation or release orders.

Unlawful assault claims during PMLA examination failed for lack of contemporaneous evidence and immediate complaint.

Provisional attachment under PMLA: High Court follows earlier precedent and declines interference with tribunal relief

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Residential complex construction before the tax change was treated as non-taxable self-service, including flats allotted to landowners.

Manpower supply classification fails where a contractor performs assigned cleaning and handling work through its own workforce, defeating tax demand.

Pre-deposit refund rights include statutory interest despite DRC-03 payment mode, with litigation costs justified for avoidable departmental harassment.

Cenvat credit refund for export services remains available despite invoices to unregistered premises and objections to input service eligibility.

Residential government construction exclusions, commercial APMC works tax, and GETCO exemption shaped partial remand for recomputation.

Blocked Cess Refunds Under GST Transition Rejected as Dead Credit Not Refundable

Pre-deposit under Section 35F includes earlier appellate deposit, reviving appeals rejected solely for alleged non-compliance.

Concessional CVD credit entitlement remains available, while extended limitation and major penalties fail absent supporting grounds.

Extended limitation in excise demand fails where statutory returns disclose material facts and no corroborative evidence proves wrongful clearance.

Sales promotion input service credit covers taxed dealer commissions, making denial of CENVAT credit and related demand unsustainable.

Finality of rebate orders bars cash refund by later letter when no timely appeal was filed against the original sanction

Suo motu Cenvat re-credit upheld where rebate entitlement was undisputed and recovery notice was quashed.

Declared goods reimbursement limits State input tax credit denial, requiring notifications to be read down for inter-State resale transactions.

Secured creditor priority over State tax dues supports sale certificate registration free from later attachment and revenue encumbrance.

Retrospective interest liability rejected where Section 10(2) could not apply before its commencement.

Transfer of right to use goods requires exclusive control; common amenities in a lease were held not to create a deemed sale.

Proceedings against a non-existent amalgamated company are void ab initio; assessment and attachment notices were set aside.

Statutory first charge prevails over SARFAESI priority, preserving State tax recovery rights despite later CERSAI 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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Settlement preserving cheque dishonour complaints keeps prosecution alive, while civil detention remains distinct from criminal punishment and double jeopardy.

Motor accident compensation income assessment should use prior returns flexibly, with a three-year average for self-employed earners.

Specific averments under Negotiable Instruments law are required to prosecute a director for cheque dishonour.

Limitation under Section 138 notice return cases runs from receipt of the returned cover, not postal endorsement.

Writ jurisdiction limits in crypto exchange disputes: private claims, factual controversies and investigative directions fell outside Article 226.

Wrongful suspension of mining lease justified restoration of lost operating period as compensatory relief despite Section 8A objections.