Arrest authorisation disclosure is mandatory before CGST arrest, while invalid pre-arrest bail cannot retain independent protection.

Appellate pre-deposit is governed by the law in force when show-cause proceedings begin, excluding later substituted provisions.

Effective GST notice service requires more than portal upload after registration cancellation, preserving the right to personal hearing.

Statutory GST appeal receives protective directions where medical exigencies could prejudice challenge to ex parte adjudication.

Meaningful opportunity to answer DRC-01 notices requires fresh assessment after stipulated deposit and submission of supporting documents.

Show-cause notice awareness and verified tax recovery require fresh adjudication subject to payment of any unrecovered disputed tax balance.

Judicial review of Look Out Circulars cannot reassess sufficient economic-risk material absent manifest arbitrariness or no supporting evidence.

Section 264 revision remains available after appeal limitation expires, requiring fresh merits consideration despite an originally available appellate remedy.

Clerical correction of a firm's name warrants delay condonation where identity, income, liability, and claims remain unchanged.

Complainant locus standi denied in reassessment writs, leaving the Assessing Officer to defend the challenged proceedings.

Transactional net margin method aggregation faces scrutiny for linked domestic and international transactions in arm's length pricing.

Transfer-pricing comparability requires functional similarity and reliable segmental data; materially different packaging businesses may be excluded.

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 share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami property attachment requires verified funding, control, and transaction evidence; incomplete investigation led to remand for reinvestigation.

Final customs assessments limit refund claims based on cum-duty valuation, clerical correction, and subsequent reassessment mechanisms.

Limitation exclusion for diligent refund pursuit preserved customs appeals after a later change requiring assessment modification.

Statutory appellate remedy required, while attached bank accounts may be released upon pre-deposit appropriation and adequate bank guarantee.

Mandatory pre-deposit is satisfied when an employer's ICEGATE payment is attributable to each customs appellant.

Warehousing compliance requires deposit in the authorised bonded warehouse; unauthorised diversion can trigger confiscation, redemption fine, and penalty.

Drug-specific IGST rate entry covers qualifying bulk drugs and APIs across chemical chapters, subject to nil-rated treatment.

Invoice recovery limitation remains unaffected by winding-up proceedings, while valid partnership registration preserves capacity to sue.

Functus officio bars intervention and recall in concluded writ proceedings without a demonstrated subsisting affected right.

Pre-emptive share-transfer rights void outsider transfers that bypass Board-led member offers and prescribed valuation procedures under company articles.

Locus standi in winding-up proceedings bars a former director's individual appeal after the issue attained finality.

Order XXXIX Rule 3 compliance sustained interim protection and permitted civil recovery proceedings alongside continued SFIO investigation into provident-fund defalcation.

Foreign judgment enforcement supports interim asset disclosure and restraints without prior re-adjudication where jurisdiction remains unrebutted.

Material event disclosure requires conspicuous reporting of terminated acquisition agreements; a footnote in financial results is insufficient.

Insider trading prohibition applies to securities sales while possessing unpublished price sensitive information unless a recognised exonerating circumstance is proved.

Mitigating factors can reduce statutory minimum penalties where no overriding clause applies, while ineffective notice invalidates enforcement orders.

Void securities cannot be transferred after acceptance of a regulatory invalidation order, and inconsistent conduct is precluded.

Statutory complaint requirement bars cognizance on police reports, while FIRs lacking cheating ingredients warrant partial quashing.

Alternative remedies for broker-share disputes bar writ jurisdiction where contractual arbitration and exchange grievance mechanisms remain uninvoked.

Insolvency professional services by advocates fall under forward charge, while reverse charge remains confined to legal services.

Continuing personal guarantees cover assented facility renewals and contractual interest beyond the stated principal limit in insolvency proceedings.

Final insolvency orders bar collateral challenges to consequential bankruptcy proceedings against a personal guarantor after valid service.

Limitation for operational debt runs from each default, barring delayed Section 9 insolvency applications despite a subsisting contract.

Belated creditor claims in insolvency raise questions over challenges to approved resolution plans and finality of the resolution process.

Resolution-plan distributions may follow admitted claim ratios, limiting dissenting secured creditors to their statutory minimum entitlement.

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.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

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.

Provisional attachment for alleged money laundering remains undisturbed as Supreme Court declines interference with the High Court order.

Money-laundering bail requires satisfaction of statutory twin conditions; serious allegations and misuse-of-liberty risks justified denial.

Proceeds-of-crime tracing upheld attachment of layered assets held through spouses, nominees, and nominal property transfers.

Interim order balance protected all parties, so no interference occurred while writ petition merits remained pending.

Money-laundering proceedings can survive compromise-based FIR quashing where wider alleged criminal proceeds and connected transactions remain under investigation.

Proceeds of crime may include equivalent-value property, supporting retention of seizures and freezing of linked financial accounts.

Conditional pre-deposit compliance governed appeal validity, while a later prospective regime could not cure an earlier default.

Subcontractor exemption for Government dam works requires exclusion of exempt turnover and recalculation using cum-tax and reverse-charge principles.

Substantive exemption compliance prevails over delayed filings, while service tax on commission requires proof of actual payment.

Goods Transport Agency classification accepts substantively complete transport bills, while Form 26AS alone cannot support extended-period service-tax demands.

Copyrighted software licensing: pre-existing intellectual property service did not cover pre-installation and sublicensing, while extended limitation required proven suppression.

Works contract exemption for agricultural-produce marketing applied, while unsupported extended limitation and rental-service demands failed.

Proportionate credit reversal cannot be replaced by percentage-based liability merely because disclosure lapses occur in compliance filings.

CENVAT credit on factory construction services requires full adjudication; omitted material grounds require fresh consideration of credit and penalty.

Appellate classification review permits acceptance of the assessee's export classification without fresh notice where classification was already adjudicated.

Conditional refund validity challenge rendered the Revenue appeal infructuous, subject to further action under Supreme Court guidance.

Interest on refundable investigation deposits may run from deposit date where no pre-existing duty liability exists.

Product-specific anaesthetic exemption applies to Nitrous Oxide I.P. supplied to traders without implied end-use restrictions.

Petroleum-product classification includes Hydraulic Oil as a taxable consumable, while reassessment conditions for escaped turnover remain satisfied.

Gross turnover taxability of drought relief remained undisturbed where relief was invoiced and charged to the purchaser.

Inter-State vehicle movements linked to dealer orders and advance payments constitute taxable sales, not exempt branch stock transfers.

VAT penalty for missing transit form fails where exempt imported goods create no VAT liability.

Due service and territorial tax jurisdiction invalidate a demand where portal records conflict and out-of-state turnover remains unverified.

Composition-tax benefit remains available when out-of-State liquor resale is separately taxed at the normal rate.

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

Alternative statutory remedy under SARFAESI bars writ intervention unless extraordinary circumstances justify bypassing the Debt Recovery Tribunal.

Director liability for cheque dishonour may proceed where complaints allege responsibility for the company's business affairs.

Defective criminal charges remain curable where accused had notice and suffered no prejudice, preventing an unnecessary de novo trial.

Criminal process for money recovery rejected where a flat-sale dispute remained civil and cognizance was properly refused.

Cheque dishonour presumptions prevailed where admitted issuance and signature were met only by partially proven repayment.

Personal liability for trust-related cheque dishonour remained unproved after presumptions were rebutted, supporting acquittal.