Portal-only notice uploads without separate intimation breach natural justice, requiring time-barred statutory appeals to be heard on merits.

Winding-up proceedings require liquidator participation before pending appeals can be decided; ex parte appellate orders require fresh adjudication.

Consideration of ownership documents is mandatory before imposing detention penalties on goods under GST transport proceedings.

Rescheduled hearing notice is essential before an ex parte assessment; non-communication requires fresh hearing and reasoned determination.

Omission of Rule 96(10) without saving clause invalidates proceedings and demands founded solely on the discontinued rule.

Meaningful evaluation of turnover-mismatch evidence is mandatory before GST adjudication can reject a taxpayer's explanation.

Depreciation on company-paid vehicle registered to director was not entertained where depreciation had previously been accepted.

Enhanced compounding charges run from service of the prosecution complaint, preserving fair access to normal-rate compounding.

Competent authority sanction for reassessment notices within four years was mandatory; approval by another designated authority invalidated proceedings.

Surrender of contractual pre-emptive share rights produces a capital receipt, not taxable business income or income from other sources.

Unexplained expenditure requires an unproven source; documented purchases with accepted books cannot trigger consequential special-rate taxation.

Misreporting penalty requires proof of a knowingly false deduction claim; withdrawal during reassessment alone cannot sustain it.

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.

Independent Merits Review Requires Appellate Authority to Disregard Prior Judicial Observations in Customs Proceedings Entirely

Customs adjudication limitation runs from cessation of a statutory impediment, leaving merits for the prescribed appellate process.

Statutory appellate remedy limits writ review of provisional release orders while requiring disclosure of relied-upon customs reports.

Customs duty exemption disputes tied to assessment fall exclusively within Supreme Court appellate jurisdiction, excluding High Court appeals.

Statutory limit on customs account freezing requires defreezing despite a pending show-cause notice once the maximum period expires.

Statutory appellate remedy remains effective despite pre-deposit requirements, limiting writ intervention in customs confiscation and penalty disputes.

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

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.

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.

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.

Continuing default and liability acknowledgment preserve Section 7 insolvency claims despite failed revival schemes and pending winding-up proceedings.

Section 12A withdrawal formalities may be impracticable where settled creditor claims and unresolved CIRP costs create procedural stalemate.

Personal insolvency applications abusing interim moratorium to obstruct security enforcement rather than genuine repayment resolution warrant rejection.

Going-concern sale implementation permits consequential reliefs, but preserves agreed acquisition costs and independent statutory compliance.

Time-extension penalties cannot be shifted to resolution applicants and homebuyers as insolvency resolution costs for a developer's default.

CIRP termination granting sought relief cannot itself support a challenge to the termination order.

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.

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.

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.

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.

Equivalent-value attachment permits property acquired before criminal activity to secure untraceable or overseas proceeds of crime.

Women's exemption from PMLA bail twin conditions remains discretionary and subject to ordinary bail safeguards.

Risk of frustrating confiscation was unproven, making confirmation of provisional attachment unsustainable despite pending insolvency proceedings.

Provisional attachment requires a real risk of alienation and fails where judicial restraints and insolvency proceedings prevent transfer.

Clean-hands requirement bars discretionary writ relief where altered medical evidence is used to justify delayed statutory appeals.

Extended limitation requires proven intent to evade; bona fide misunderstanding shields governmental lessors from time-barred service-tax demands and penalties.

Cum-tax treatment requires tax recomputation where service tax was not separately recovered, while contractual values support best-judgment assessment.

NSDC training-partner exemption denied without direct approval, while recognised distance-learning degree education remains exempt and extended limitation fails.

Taxability of food delivery includes service elements, but extended limitation and penalties require proven intentional suppression.

Extended limitation for service-tax demands fails where registered taxpayers disclose reimbursements in returns and accounts.

Mistake-of-law tax refunds attract interest from original claims, while implementation directions remain outside appellate review.

Refund interest begins after the original claim's statutory waiting period, not a later appellate order or reminder.

Rule 26 penalties require proof that distributors knew goods were confiscable; manufacturer duty defaults alone cannot justify penalties.

Portable rechargeable lamp classification: inbuilt-battery lamps fall under portable electric lamps, while disclosure bars extended limitation and penalties.

CENVAT credit on additional customs duty for imported steam coal remains available despite Central Excise exemption restrictions.

Job-work scrap duty rests with the retaining job worker, not the principal manufacturer supplying processing materials.

Refund of protested security deposit remains linked to interest claims and unresolved assessment and reassessment proceedings.

Revisional review of turnover discrepancies remains unavailable without perversity, lack of evidence, or legal error in reassessment findings.

Transit-penalty requirements do not extend to explained inter-State transshipment without evidence of intent to evade Karnataka tax.

Legislative competence after GST constitutional amendment invalidates retrospective VAT limitation amendment excluding appellate proceeding time.

Motor-vehicle accessory classification places exclusively vehicle-used CNG/LPG kits, cylinders and containers under the higher tax rate.

Contractor material supplies become taxable sales when their value is recovered through deductions from final contractual payments.

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

Pending judicial proceedings bar gratuity release despite departmental exoneration until final orders conclude all proceedings.

Cheque drawer status limits appellate pre-deposit: non-signatory company directors cannot be required to deposit compensation pending appeal.

Sole proprietorship cheque dishonour complaints remain maintainable against the proprietor without separately arraigning the business concern.

Mandatory pre-process inquiry in cheque dishonour complaints involving out-of-jurisdiction accused remains central, while trial issues stay open.

Statutory cheque presumptions require cogent rebuttal, while successor Magistrates may decide summons-trial evidence without procedural invalidity.

Post facto fee sanction permits payment for accepted valuation work while recovery remains confined to liquidation funds excluding third-party liability.