Input tax credit reversal cannot rest solely on supplier cancellation without evaluating purchaser evidence and allowing further substantiation.

Pre-trial liberty in fraudulent input tax credit prosecutions supports conditional bail where investigation is complete and risks are absent.

Writ jurisdiction can protect GST merits adjudication where delayed filing arose from circumstances beyond the assessee's control.

Condonation of GST appeal delay restored statutory adjudication on merits through writ jurisdiction in the interests of justice.

Fair notice in GST registration cancellation requires portal communication plus an additional prescribed service mode and hearing safeguards.

Statutory appellate remedy and unexplained delay barred discretionary writ review of assessment orders under Article 226.

Reassessment notices to deceased taxpayers are jurisdictionally void and require timely initiation directly against legal representatives.

Change of opinion bars reassessment after four years when original scrutiny examined fully disclosed interest and investment records.

Monetary threshold exception for revision matters applies only when tax effect is unquantifiable or not involved.

Full and true disclosure bars reassessment beyond four years where reopening merely reappraises previously scrutinised property-sale material.

Vivad se Vishwas settlement finality bars remand-based appellate and consequential assessment proceedings after Form No. 4 issuance.

Public-benefit charitable objects prevail over incidental member-related activities, supporting Section 12AB registration for the trust.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

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

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Condonation of delay denied where no satisfactory explanation supported belated customs appeals, leaving them barred by limitation.

Cost recovery charge waiver depends on verified trade-volume benchmark compliance, while liability continues for the admitted shortfall period.

EPCG licence-condition breaches remain subject to customs investigation despite export obligation discharge where alleged misdeclaration concerns duty-exempt imports.

Interest on refunded pre-deposits runs from the deposit date until realisation at the prescribed annual rate.

Interest on delayed investigation-deposit refunds is payable at 12% where no governing statutory rate applies.

Preferential tariff benefits require transaction-specific origin verification, preventing denial based solely on supplier non-cooperation and barring extended recovery.

Mandatory transfer formalities invalidate alleged share and immovable property transfers based solely on unilateral records and accounting entries.

Tender eligibility may assess promoter-director creditworthiness, with de facto corporate control prevailing over formal director reclassification.

Civil jurisdiction over guarantees, mortgages and pledges survives despite NCLT debenture redemption remedies; secured assets receive limited interim protection.

Amendment of company petitions can cover consequential rectification and subsequent resolutions while limitation objections remain for final determination.

Director liability for unrecovered GST dues extends to connected entities where corporate structures may shield tax recovery.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Alternative remedies for broker-share disputes precluded writ jurisdiction where arbitration and exchange grievance mechanisms remained uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences granted pending appeals where statutory penalties, repeat prosecution, fines, and directorship remained arguable.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Necessary-party requirement: Chapter 11 Trustee removed where no substantive relief or cause of action was pleaded against her.

Supervisory jurisdiction cannot replace IBC appellate remedies for NCLT ex parte orders absent jurisdictional error or grave injustice.

Alternative statutory remedies limit writ relief, while interim asset orders affecting unheard third parties cannot survive.

Pre-existing dispute must be bona fide; admitted running-account liability supports admission of an operational creditor's insolvency application.

Commercial wisdom in resolution-plan approval prevailed as challenges alleging CIRP irregularities and statutory non-compliance were dismissed by the Supreme Court.

Part-performance protection may fail where an unregistered transfer MoU cannot satisfy compulsory registration requirements.

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.

Mandatory opportunity notice and speedy trial protections can invalidate delayed foreign-exchange prosecutions despite available criminal revision.

Discretionary confiscation under FEMA permits penalties without forfeiting securities where adjudicatory discretion is properly exercised.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Anticipatory bail under money-laundering law remains available where overseas service defects undermine allegations of deliberate evasion.

Proceeds of crime require a proven link to a completed scheduled offence before money-laundering bail restrictions apply.

Money-laundering discharge requires prima facie links to predicate-offence proceeds, while factual defences and valuation objections await trial.

Equivalent-value attachment can extend to pre-existing assets where alleged proceeds are untraceable and cash deposits remain unexplained.

Equivalent-value property attachment extends to pre-crime and ancestral assets when actual criminal proceeds remain unavailable or untraceable.

Provisional attachment challenges must use statutory adjudication, with all grounds considered through a reasoned final order.

Extended limitation requires proof of wilful suppression or evasion intent; third-party tax data alone cannot sustain service-tax demands.

Extended service-tax limitation requires proof of deliberate tax evasion, not merely third-party data discrepancies or return non-filing.

Toleration of contractual breach requires prior consideration-linked consent; public infrastructure services and road-work relief remained exempt.

Penalty waiver under the Sabka Vishwas Scheme extends to co-noticees after the principal noticee settles the service-tax demand.

Employer-employee exclusion protects meeting fees paid to whole-time directors from reverse-charge service tax liability.

Water supply for thermal power operations is a sale of water, not taxable natural-resource rights assignment.

Contractual default deposits remain liquidated damages, excluded from transaction value and incapable of supporting extended recovery or penalties.

Finality of refund entitlement bars later recovery or rejection based on a renewed unjust enrichment objection.

Surplus bagasse-based electricity sold externally does not trigger the Rule 6(3) CENVAT payment requirement.

Settlement under the legacy dispute scheme waives Rule 26 penalties for co-noticees despite no separate declarations.

Revenue neutrality requires proof of admissible credit sufficient to offset excise duty; unsupported claims cannot defeat the demand.

Pre-notice tax payment bars corresponding penalties, while revenue neutrality may defeat evasion-based penalties but not timely tax demands.

Recovery from pension benefits requires impleading affected officers and providing them a fair opportunity of hearing.

Entry tax reassessment must reflect actual invoice recoveries after arbitral awards affecting meter-tampering charges.

Final resolution of underlying VAT liability required quashing forgery proceedings against a similarly placed co-accused.

Statutory interest on tax refunds remains payable despite departmental revision withdrawal under the monetary-limit litigation policy.

Turnover enhancement requires cogent evidence of undisclosed transactions; non-production of books during survey alone is insufficient.

Turnover enhancement requires supporting material; rejected books alone cannot justify increasing disclosed turnover after a clean survey.

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

Inherent criminal jurisdiction remains limited where complaint material shows no prima facie offence and the dispute is civil.

Anticipated royalty governs stamp-duty valuation of indeterminate Government mining leases, while dead rent remains only a minimum payment.

Contractual GST computation remains arbitrable, but awards cannot apply unincorporated EPC tax guidelines to item-rate contracts.

Cheque dishonour liability of responsible individuals continues despite insolvency moratorium, liquidation, and suspension of the company board.

Handwriting comparison of cheque entries remains available when authorship is specifically alleged and directly affects execution credibility.

Vicarious liability for cheque dishonour requires specific allegations of responsibility; directorship and general management assertions are insufficient for prosecution.