Provisional release of seized GST goods must first be sought before the Investigating Officer under the statutory mechanism.

Right of appeal under GST cannot be defeated by electronic filing issues; manual filing and delay condonation may be sought.

Input tax credit denial must be re-examined after later statutory amendment and clarification; garnishee order falls with demand

Statutory regulatory functions by an electricity commission are not taxable supplies for service tax or GST purposes.

GST demand quashed where prima facie evidence showed tax may already have been paid on the same transaction

Natural justice requires a meaningful chance to reply before tax adjudication; ex parte order set aside and remitted.

Section 260A appeals on unsecured loans fail where section 68 is discharged and factual findings remain concurrent.

Section 263 revision upheld for unexamined head office expense allocation in Section 80-IA deduction

Finality under the Vivad se Vishwas scheme bars Section 154 rectification unless the scheme expressly allows it.

Initial non-compliance with tax notices cured by later compliance cannot sustain penalty where assessment accepts the replies.

Natural justice required remand where an ex parte appellate order ignored adjournment requests and bona fide explanations.

Late Form 10-IC filing treated as procedural lapse; concessional tax rate under section 115BAA remained available.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Benami attachment requires proved nexus between the alleged amount and the attached immovable properties.

Benami property law: cash routed through a third-party account was treated as benami consideration and attachment upheld in principle.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami law and retrospective penal provisions: SC declined review over attachment, confiscation, and Article 20(1) concerns.

Penalty on customs house agent set aside for lack of evidence of conscious involvement in concealed imported goods

Partner penalty barred after firm penalty; customs misdeclaration penalty upheld but reduced on proportionality grounds

Customs recovery demands require valid notice, timely adjudication, and strict adherence to the scope of the initiating notice.

Customs appeal delay condonation barred beyond the statutory outer limit under Section 128(1) of the Customs Act

Tariff classification of automatic soap dispenser turns on dispersing liquids, not spraying; Chapter 8424 applies, not Chapter 9616.

Statutory limitation under Customs law bars condonation beyond the fixed outer period, excluding section 5 of the Limitation Act.

Statutory appellate remedy and Section 14 limitation exclusion fail where writ proceedings were pursued without bona fide diligence.

Fraud classification requires disclosure of relied-upon material and reasons; undisclosed lender consensus could not sustain the order.

Winding-up petition transfers: bona fide pre-order dispositions may be validated under Section 536(2) when made for fair value.

Waiver of statutory threshold in oppression and mismanagement petitions sustained where prima facie continuing oppression was shown.

Post-winding-up transfer of company property void without validation under Section 536(2), with no ground for interference

Membership for oppression and mismanagement proceedings can arise from substantive recognition, not just formal register entry.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Section 7 insolvency cannot be used to enforce a contract-linked repayment dispute arising from a quadripartite home-loan arrangement.

Corporate debtor premises recovery upheld, with limited time granted to vacate and hand over possession to the Resolution Professional.

Resolution plan approval unchallenged, grievance left open before adjudicating authority, so interference was declined.

Retention allowance during CIRP requires legal proof of entitlement; payment slip and endorsement alone were found insufficient.

Section 14 Limitation Act exclusion applies to prior insolvency proceedings barred by pre-existing dispute, preserving suit limitation.

Recall of Section 7 insolvency admission is limited to narrow grounds; third-party intervention and delayed challenge fail.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

Foreign exchange contravention requires actual dealing or unauthorised currency conversion; Indian-currency cheque from NRE account was not enough.

RBI share transfer compliance and forgery allegations failed where documentary proof and bank reporting supported the transaction.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

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.

Statutory bail protections for women and prolonged custody can justify bail despite pending money laundering proceedings.

Writ jurisdiction after statutory order under money-laundering attachment rules, with merits left open for High Court review

Regular bail under the PML Act upheld, with delay condoned and liberty reserved for breach of bail conditions.

Prolonged custody and parity with co-accused justified bail where trial had not begun and delay was likely.

Premature writ challenge in money laundering proceedings rejected where statutory adjudication and reply stage were still pending.

PMLA bail requires foundational proof of laundering link; custodial statements and prolonged incarceration may not justify continued detention.

Service tax adjudication remitted after ex parte order; petitioner allowed to file a fresh reply and exemption claim reconsidered.

Territorial jurisdiction failure vitiates adjudication and recovery notice; proceedings cannot stand when issued by the wrong authority.

Retrospective service tax validation sustains goods transport operator demand, but timely return filing defeats interest levy.

Service tax on residential construction and land-owner flats was held inapplicable, with extended limitation and penalty also rejected.

Threshold exemption and suppression findings reduced service tax liability, while interest and penalties were largely sustained.

Service tax on mining rights payments turns on the service date, not later payment, under the pre-2016 negative list regime.

Place of removal in FOR sales allows GTA credit where freight and insurance form part of assessable value.

Section 4A valuation requires abatement-based duty recomputation when classification is accepted under the relevant excise notification.

Repacking without transformation is not manufacture under central excise when statutory deeming conditions are absent.

Valuation dispute on place of removal leads to remand for fresh consideration of CENVAT credit reversal.

Discount abatement in valuation cannot be denied where transaction-wise correlation is impracticable and records substantiate the claim.

Rectification for mistake apparent on record fails where the issue was already decided under binding manufacture law.

Writ interference refused over remand, concurrent findings and restricted review jurisdiction in assessment proceedings

Statutory remedy in certificate proceedings prevails, with limited interim protection to enable a liability objection before the officer.

Limitation for revisional tax orders: an order passed beyond the statutory period was held void and set aside.

Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

Reopening of assessments and Form F transactions require fresh review after the later Supreme Court clarification on statutory scope and fraud exceptions.

Deemed rectification and delayed refund interest cannot be defeated by later void proceedings under sales tax law.

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

Honorific entitlement for public functionaries cannot be denied on grounds of personal familiarity or grievance.

Cheque dishonour presumption under the Negotiable Instruments Act was not rebutted; revisional interference was unwarranted.

Default imprisonment for non-payment of compensation must stay within statutory limits and satisfy Article 21 proportionality.

Arbitral jurisdiction objections under Section 16 are challengeable only after the final award when rejected, not by immediate appeal.

Cheque Dishonour Presumption and disputed defences were insufficient to quash process at the threshold.

Legally enforceable debt requirement under cheque dishonour law: part payments must be endorsed before re-presentation for full amount.