Writ jurisdiction and alternate remedy under GST: factual disputes on fraud and no patent natural justice breach kept the appeal route open.

Parallel CGST proceedings are barred only for the same liability, facts, contravention, and assessment period.

Mandatory hearing under GST law requires prior intimation; same-day oral hearing without notice is not meaningful.

Alternative statutory remedy prevails where delay bars writ review, with liberty to seek appeal and condonation before the appellate authority.

Transportation by road and extended limitation under service tax law require clear statutory conditions before demand can survive.

GST reimbursement claims require supporting proof, with authorities directed to reconsider the claim within a fixed time.

Section 263 revisited: independent satisfaction, stamp valuation limits, and Section 56(2)(x) with Section 43B remain open

Reassessment notice limitation turns on timely issuance, while service is required only before reassessment is completed.

Amalgamation and assessment jurisdiction: orders on non-existing companies were treated as void, with fresh proceedings left open.

Reassessment on changed reasons fails when the final order departs from the original basis for reopening.

Reassessment notice limitation under the new regime fails where the old six-year period had already expired.

Delay in Special Leave Petition and royalty taxability of interconnect charges led the SC to decline interference with the High Court order.

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 evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Statutory appeal bars writ jurisdiction where customs remedies are available and no exceptional circumstances exist.

Customs valuation and extended limitation: no wilful suppression found, so penalties and extended demand failed.

Customs valuation and extended limitation fail where electronic extracts are unreliable and comparable imports are materially dissimilar.

Statutory limitation bars customs appeals filed beyond the condonable period; general limitation law cannot extend the fixed outer limit.

Plastic wall panels and sheets classified as heading 3921, not builders' ware, under Chapter 39.

Review jurisdiction requires an apparent error on the record; defective petitions filed after unexplained delay fail the threshold.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Continuing possession by a Liquidator upheld where premises remained relevant to an unfinished liquidation and prior identical relief failed.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

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

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.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Conflict disclosure and professional disability bar continued representation by liquidator's counsel after conviction and licence suspension.

IBC cannot serve as a decree-execution tool where debt quantum is disputed and the debtor remains solvent.

Interim moratorium under insolvency law begins on registration of a Section 95 petition, not mere filing.

Committee of Creditors' choice of resolution professional prevails absent bias, misconduct, or statutory disqualification under insolvency law.

Claim verification in insolvency cannot be reopened indefinitely where homebuyers' records were already admitted and supported by documents.

Contractual lease-rental allocation upheld where payment records showed the other lessor's share was included and payable.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign summary judgment and enforcement limits under Indian law when real adjudication and regulatory permission are absent

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.

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.

Provisional attachment under PMLA upheld as equivalent-value assets and prima facie laundering nexus were established.

Money-laundering proceedings may survive later inclusion of scheduled offences, and attachment stands without proof of lawful source of funds.

Provisional attachment of bank accounts may be relaxed against an equivalent fixed deposit, with automatic revival on default.

Territorial jurisdiction in writ petitions requires a real causal nexus; incidental presence of the authority in Delhi was insufficient.

Equivalent-value attachment under SAFEMA upheld where tainted property was unavailable and nexus evidence satisfied statutory belief requirements.

Special leave petition disposed without merits, with liberty to raise all points before the High Court.

Mandatory pre-deposit requirement upheld; SC declined interference but granted time to make the statutory deposit.

Ex parte service tax adjudication set aside and remitted where chargeability, exemption and limitation objections remained undecided.

Transfer of right to use goods governs equipment hiring, excluding service tax where possession and control pass to the customer.

Service tax on travel and support receipts: mixed taxability, limited limitation periods, and relief on CENVAT credit and penalties.

Negative list and exemption relief barred service tax demand, while absence of suppression defeated extended limitation.

Contractual penalties are not taxable consideration for tolerating breach absent an independent agreement, so the demand failed.

CAS-4 valuation of captive goods and extended limitation require clear factual basis before demand can be enlarged.

Final fact-finding orders must address all material contentions, or they may be set aside and remitted for reconsideration.

Natural justice and relied-upon documents: non-supply of defence material justified remand for fresh adjudication.

Cenvat credit utilisation for NCCD held permissible where no specific restriction existed under the rules for the relevant period.

Refund of duty paid in error on unrealised exports treated as timely, with limitation under Central Excise law held inapplicable.

Free warranty replacements and debit-note repair recoveries did not justify excise duty demand on the facts stated.

Tax recovery cannot proceed before service of demand orders; appeal time starts only after valid service.

Delayed VAT refund must carry statutory interest where excess tax is due and administrative excuses do not justify non-payment.

Entry tax on H.R. sheets and penalty issues remained undisturbed as delay was condoned and special leave dismissed.

Defective show cause notice defeats input tax credit reversal and penalty where the core factual basis was never addressed.

Hire-purchase and import sale claims failed where documents showed controlled delivery and no valid transit or high sea sale exemption.

Functional integrality of machine components defeated entry tax on Ball Mill parts and the related penalty.

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

Arbitral award challenge by legal representatives must be filed under Section 34; supervisory and revisional routes are barred.

Statutory presumption under cheque law stood unrebutted where the security-cheque defence was not proved.

Strict compliance under cheque dishonour notice rules: demand must match the cheque amount or prosecution fails.

Permissive arbitration clause held non-binding where it showed only a future possibility, not a present obligation to arbitrate.

Quantum meruit claim survives where no proved contract exists and Section 69(2) does not bar compensation.

Expired lease and rent default justified vacant possession, arrears, and damages for unlawful occupation, with future mesne profits refused.