Statutory pre-deposit requirement prevents advance waiver; a writ for pre-filing dispensation is not maintainable and must be contested on appeal.

Inclusion of tax component in turnover may trigger remand for fresh assessment; adjudicatory authority to re-examine evidence.

Writ jurisdiction not to bypass statutory pre-deposit or re-open tax demands where hearing opportunity and appellate remedy exist.

Biodegradability determination: concessional GST for biodegradable bags applies only if the goods are demonstrably biodegradable.

Statutory appeal allowed to challenge final assessment orders within four weeks, subject to pending validity adjudication.

Interim security limited to prima facie tax; bank guarantee stays for tax only and beneficiary changed to respondent no.3.

Reopening of assessment limited where proceedings arise purely from an audit objection; reassessment requires evidential link to reasons.

Judicial review of Tribunal reversal: High Court affirmation of tax assessment sustained, appeals dismissed by highest court.

Cessation of Tax Settlement Commission: Interim Board filing limited to taxpayers meeting the statutory eligibility cut off; challenge dismissed.

Chapter VI-A deduction interaction: 80-HHC computed independently while 80-IA(9) caps aggregate deduction.

Withholding certificate applications must be decided under Rule 28AA with reasoned orders addressing losses, refunds and contested demands.

Invalidity of assessment order in name of non existent entity: order is void ab initio where Revenue knew of amalgamation.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

Confiscation and penalties under Customs law upheld based on consistent recorded statements and mobile forensic corroboration.

Certificate of origin verification prevents arbitrary imposition of additional bank guarantee; goods must be released on provisional bond.

Material misdeclaration principle: accepted transaction value precludes confiscation and related fines under customs law.

Classification under Heading 9804 requires dutiable importation for importer's personal use; commercial SEZ to DTA supplies excluded.

Foundational Findings must sustain disciplinary charges; absent supporting charges, consequential penalties cannot be maintained.

Misuse of Import Export Code upheld as rendering imports liable to confiscation; penalties sustained on admitted lending of IEC.

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Transmission of shares to legal heirs may be ordered interim on prima facie entitlement while reserving full title adjudication.

Interim preservation of property: status quo to be maintained and no new third party interests until the Company Petition is decided.

Reduction of Share Capital affirmed; court upheld tribunal findings rejecting procedural bias and perverse valuation.

Undertaking as going concern: isolated asset sale not requiring special resolution; SARFAESI sale upheld and purchaser deemed bona fide.

Look Out Circulars: quashed where necessity and proportionality fail, subject to cooperation and conditional safeguards.

Evidentiary Power: regulator and appellate forum may take and conduct evidence, but external enquiry reports not on record are inadmissible.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

De facto control and connected person analysis sustain Section 29A ineligibility; CIRP to continue with fresh Form G.

Presumption of service at furnished address negates non-service defence; concealment warrants dismissal and costs imposed.

Audi Alteram Partem: accepting a non party mention without notice breaches procedural fairness and mandates fresh hearing.

Interest entitlement in CIRP denied where claim lacked contractual or board resolution support and statutory substantiation was unmet

Novation and Consideration: failure to show valid novation or third party performance sustains operational creditor admission, with limited payment remedy.

Amendment of Form No.1 permitted where clarificatory and within limitation, with opportunity to reply to avoid prejudice.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Civil penalty liability without mens rea affirmed, with proportionality reduction and pre-deposit adjustment in sanction.

Unauthorized online forex derivatives trading triggers liability under FEMA, but mitigating factors can reduce the civil penalty imposed.

Reasoned finding requirement for penalties in foreign exchange enforcement: absence of evidence-linked findings overturns penalty.

Penalty enhancement under FEMA denied as adjudicatory discretion and recoverability considerations justify no interference with imposed penalty.

Round-tripping: Offshore SPVs lacking bona fide activity used to raise funds and reinvest in India are treated as circumvention of FEMA norms.

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

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

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

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Service of relied-upon documents: Adjudicating Authority must decide completeness and order supply with opportunity to reply.

Provisional attachment and frozen funds: Adjudicating Authority is the forum for determination; limited salary payments may be permitted.

Freezing of suspected proceeds: retention upheld where investigative material provides reason to believe; encumbrance not a bar.

Provisional attachment under Prevention of Money Laundering Act upheld where documentary records and unexplained bank transfers establish proceeds of crime.

Proceeds of Crime: property acquired before offences may be provisionally attached as equivalent value when statutory tests are met.

Service of relied upon documents: electronic transmission is valid, and authority must supply additional relied documents and allow supplementary replies.

Administrative Circular grounds: SLPs dismissed where an executive circular precluded relief, ending further challenge to the tax procedural issue.

Eligible Input Service: indirect support services qualify for CENVAT credit; export classification follows distinct establishments.

Reverse charge liability for cross border reimbursements requires proven receipt of specified services in India; absent that, no tax arises.

Extended Limitation cannot be invoked where department already knew facts; SCN based solely on third party data unsustainable.

Import of Services: electronically supplied software under high sea sales treated as taxable import where receipt occurs after levy.

Prospective application of tax Explanation excludes pre effective construction tax; reverse charge inapplicable to extended arm overseas branch.

Limitation bars retrospective duty claims where no suppression or recovery mechanism exists, nullifying demand and penalties.

Cenvat credit for CVD and SAD debited in DEPB scrips is allowable under amended policy and notifications.

Manufacture test: printing on customer supplied materials is not manufacture under central excise law, so excise demand unsustainable.

Trademark ownership determined on available evidence; absence of contrary proof secured SSI exemption entitlement for the brand owner.

Transportation and forwarding charges billed after removal from factory gate are excluded from assessable value for excisable goods.

Taxability of manufacturing waste: Dolochar from sponge iron is not an excisable manufactured good, so duty disallowed.

Condonation of delay granted; petition dismissed after reliance on an identical prior order and settled settlement computation.

Monetary thresholds for tax appeals: a CBIC circular bars continuation of pending appeals where tax in dispute falls below the limit.

Interest on tax refunds accrues from refund application date where Rule 42 approval delays payment, producing entitlement.

Year-wise settlement scheme prevents cross-year refund adjustments; refund restored and subsequent year settlement must proceed without adjustment.

Burden of Proof in Input Tax Credit requiring specified transaction particulars; remand directed to reassess under Supreme Court guidance.

Admission of fresh evidence with alleged natural justice breach requires remand to the original authority for fresh evaluation and opportunity.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Natural justice breach: removal order invalidated for introducing fresh charges without notice; matter remitted for fresh hearing.

Arbitrator appointment under a special statute excludes general appointment powers, so the specified central appointing scheme prevails.

Supervisory jurisdiction: limited remand of valuation to DRT upheld while confirmed auction sale remains intact.

Supervisory power does not permit cancellation of registered deeds; civil courts must decide validity except where fraud is apparent.

Presumption of debt did not arise where cheques lacked particulars and relied documents were fabricated, so complaints quashed.

Inherent jurisdiction cannot quash a cheque-bounce complaint where disputed facts and document authenticity require trial.