Pre-trial bail granted where the applicant's disclosure statement is the only apparent implicating material, subject to conditions.

Personal hearing in GST adjudication: proceedings are procedurally vitiated when notice lacks hearing details and no opportunity is afforded.

Conditional bail in alleged GST offence proceedings carries surety, attendance and non-reoffending conditions for the accused.

GST registration cancellation for non-deposit of input tax credit is unjustified when returns are regularly filed and recovery procedures apply.

GST personal hearing rights do not automatically lapse when a taxpayer fails to reply to a show-cause notice.

Input tax credit on imports cannot be denied solely for portal discrepancies caused by authority-controlled system integration failures.

Transfer pricing of brand-building costs, potential disallowance without exempt income and seized material from other assessment years raise tax issues.

Lottery winnings from stock-in-trade are taxed as income from other sources at a special rate.

Penalty for inaccurate particulars on management service fees: appeal against the impugned judgment dismissed without grounds for interference.

Proportionate capital gains exemption requires correct tax computation for a recovery stay, without automatically taxing an excluded unit's cost.

Extended reassessment limitation requires the escaped-income threshold; approval also requires independent consideration of material and limitation.

Insolvency clean slate extinguishes omitted tax claims and bars reassessment used to investigate former management or third parties.

Benami law amendments apply retrospectively to confiscation machinery, while new offences and enhanced punishments apply only prospectively.

Review jurisdiction and delay condonation: whether court-granted liberty permits relief without considering the statutory bar on review.

Benami property attachment for earlier transactions was set aside alongside related Tribunal orders following an accepted prior decision.

Income-tax findings on genuine transactions do not by themselves prevent separate benami determinations under the overriding statutory regime.

Benami property tests: corroborated ownership evidence supports attachment despite later retraction and unverified funding claims.

Benami transaction proof requires a demonstrated funding nexus and beneficial interest; otherwise provisional attachment cannot be confirmed.

Interest on delayed customs duty refunds is payable to importers when the underlying refund is payable to them.

Natural justice in import valuation requires access to original records and cross-examination of material departmental witnesses before fresh adjudication.

Monetary limits on departmental appeals raise maintainability questions where no excess over the prescribed threshold is claimed.

Countervailing duty refunds depend on rebutting presumed pass-through using invoices, accounting records and a chartered accountant's certificate.

Customs pre-deposit refund interest cannot exceed the notified rate, preventing enhancement beyond the applicable statutory interest prescription.

Personal penalties for fraudulent exports require deliberate abetment by customs officers, not mere negligence or administrative oversight.

Dissolved companies cannot maintain declaratory and injunctive suits outside preserved statutory purposes unless their legal status is restored.

Corporate suit authorization and later board resolutions: production does not prejudge ratification, admissibility or the suit's maintainability.

Interim property restraints protect creditors where alleged corporate fraud raises potential personal liability despite no proven receipt of company assets.

Contempt appeals under the Contempt of Courts Act cannot challenge petition dismissal without punishment in company bank-account disputes.

SFIO investigation orders survive FIR quashing when broader fraud allegations provide relevant grounds for Central Government review.

Finalised valuation challenges remain barred by res judicata when prior objections were conclusively determined and implementation liberty is limited.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Suspected cross-segment price manipulation supports interim market restraints and joint and several impounding of gains pending investigation.

Parent company liability for subsidiary operational debt does not follow automatically from corporate ownership, a unilateral letter or part-payment.

Ex parte recall delays require credible explanations and reasonable diligence, particularly in time-bound insolvency proceedings.

Complainant participation in insolvency disciplinary appeals is not mandatory, and later representative changes do not invalidate valid earlier acts.

Tax assessment during liquidation does not restart claim deadlines or excuse unexplained delay in filing with the liquidator.

Insolvency appeal deadlines run from pronouncement, while provident fund dues receive protection from the liquidation waterfall.

Creditor insolvency applications against personal guarantors: locus, maintainability and limitation objections are decided after the resolution professional's report.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

Saved FERA penal proceedings remain subject to criminal appellate jurisdiction despite FEMA's separate appellate framework.

Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

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.

Proceeds of crime attachment continues where claimed income and property sale proceeds lack evidence and cash deposits remain unexplained.

Direct appeals against provisional attachment orders are unavailable where money laundering law confines appellate jurisdiction to specified orders.

Money-laundering proceedings based solely on a predicate criminal case cannot survive its quashing but may be revived.

Prior hearing before criminal investigation is not ordinarily required when writ proceedings direct registration and investigation of a cognizable offence.

Default bail remains unavailable after cognizance is set aside for lack of a hearing if the complaint was timely filed.

Women accused of money laundering may seek regular bail without statutory twin conditions when prolonged custody makes trial unlikely.

Business auxiliary services: consideration, taxable value and conditions for invoking the extended period for service tax demands.

Opportunity to explain appeal delay safeguards natural justice when service tax appeals are filed within the condonable period.

Coal transportation with incidental loading remains outside cargo handling tax when transportation is the service's essential character.

Dealer sales incentives and reimbursements are not service-taxable without a separate service; extended limitation requires supporting evidence.

Residential construction tax distinguishes independently contracted houses from complexes and permits conditional abatement for flats with land interests.

Reverse charge on construction-related payments requires proof of taxable services, while exemptions and limitation restrict service tax liability.

CENVAT credit on imported inputs reduces excise assessable value, supporting refund of excess duty on railway machines.

CENVAT credit for supplies to SEZ developers extends to earlier supplies, with the related demand and penalties removed.

Cenvat credit on processed inputs remains available when suppliers manufacture distinct packaging materials from laminated sheets.

CENVAT credit for co-generation plant renovation remains available, while disclosed chimney works credit faces demand within the normal limitation period.

Corporate identity labels on non-commercial garment samples do not make them branded goods liable to excise duty.

Excise clearance clubbing requires evidence of a dummy unit; orders and payments for a separate firm are insufficient.

Silver-palladium alloy taxation follows silver bullion classification under the notification, rather than classification with inferior alloys.

Revisional jurisdiction expires with statutory limitation and cannot be revived by audit objections or officer changes.

VAT input tax credit set-off remains available despite excess transitional credit claims, which must be addressed under GST.

Form C photocopies cannot support concessional central sales tax treatment without compliance with the prescribed duplicate declaration procedure.

Input tax credit restrictions for inter-State sales turn on specified goods, while earlier rules depend on purchase tax liability.

Excess transitional credit claims do not themselves create VAT liability, while wrongly availed credit remains subject to GST action.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Territorial appellate jurisdiction invalidates orders by an unauthorised authority, requiring de novo merits adjudication before the competent appellate forum.

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

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Anticipatory bail in commercial disputes protects against arrest while limiting tax reporting directions in the absence of compelling circumstances.

Cheque dishonour liability requires an enforceable debt when cheques are issued against a subsequently set-aside tax assessment.

Defence evidence in cheque dishonour proceedings may remain closed when proposed bank testimony cannot assist on material facts.

Assigned assets and cheques acquired for consideration allow asset reconstruction companies to continue dishonour prosecutions as holders in due course.

Unlicensed money lending can leave promissory-note loans unenforceable and affect cheque dishonour proceedings, depending on the statutory bar.

Judicial review of audit misconduct findings does not permit evidence reassessment merely because another view is possible.