GST penalty and interest computation must reflect admitted payments, with excess tax adjusted before any fresh demand.

Statutory alternate remedy and GST pre-deposit requirements bar writ intervention when the appellate tribunal is functional.

Wrong jurisdiction in statutory appeal can be cured by restoration and transfer to the competent appellate authority.

Interim protection against CGST Section 168A notifications stayed impugned orders and coercive recovery measures pending final hearing.

Bail in alleged fraudulent input tax credit case granted where no exceptional grounds justified continued detention.

Bank guarantee for detained goods cannot be continued where consistent GST compliance sufficiently secures the revenue's interest.

Interest on refund for self-assessment tax paid in anticipation runs from the date of payment, not from later adjustment.

Issuance of electronic tax notice depends on despatch beyond control, with delay and merits defeating the Special Leave Petition.

Invalid reassessment notice cannot be cured by acceptance of return or defeat relief on delay grounds.

Property attachment must track only surviving tax demand; excess recovery action and related attachments cannot be sustained.

Transfer pricing precedent bars AMP and receivables adjustments, while FAR-based comparable selection was also sustained.

Alternate statutory remedy bars writ jurisdiction where tax interpretation issues can be pursued in appeal.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Import valuation and classification require evidence; minor excess quantity and unsupported reports cannot sustain confiscation or re-determination.

Imported goods classification dispute ends with dismissal after delay was condoned and no interference found warranted.

Beneficial import policy amendment allowed redemption for home consumption after confiscation, instead of re-export-only clearance.

Substantial compliance preserves customs exemption where country-of-origin markings are absent but origin documents remain consistent.

Project import exemption for toll system goods upheld; sub-contractor status proved through project records and post-completion transfer was not prohibited disposal.

Misdeclared SEIS scrips can trigger customs recovery and confiscation, but personal penalty needs independent culpability.

Rights Issue compliance affirmed; allotments and capital increase not oppression and interim restraint refused as premature.

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Transmission of shares to legal heirs may be ordered interim on prima facie entitlement while reserving full title adjudication.

Leave to institute proceedings for specific performance permitted without conferring title; sale process to proceed after fresh valuation.

Appointment of Administrator upheld, with conditional leave for forensic examination of disputed receipts during administration or buyout.

Statutory Threshold for Investigation: administrative order quashed for failing to disclose material basis for exercise of investigatory power.

Evidentiary Power: regulator and appellate forum may take and conduct evidence, but external enquiry reports not on record are inadmissible.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

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.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Disclosure in civil-consequence proceedings must support defence, while immediate cross-examination may be deferred until pleadings are complete.

Pre-existing dispute under insolvency law defeated the section 9 application where invoice disputes were plausible and material.

Project-specific CIRP in real estate insolvency confined to one project, while debt, default and separate creditor proceedings were upheld.

Pre-existing dispute under insolvency law must relate to the same debt; separate contract disputes do not bar a section 9 claim.

Corporate debtor assets omitted from the information memorandum can still vest in the resolution applicant after plan implementation.

Debt and default govern Section 7 admission; creditor conduct, OTS rejection, and pending arbitration did not stop CIRP.

Reasoned adjudication on merits required where pending appeal did not justify denial of relief in a connected insolvency matter.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Civil penalty liability without mens rea affirmed, with proportionality reduction and pre-deposit adjustment in sanction.

Unauthorized online forex derivatives trading triggers liability under FEMA, but mitigating factors can reduce the civil penalty imposed.

Deemed liability under FEMA cannot survive once the firm's contravention is finally set aside; partner's penalty and confiscation fall.

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.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Provisional attachment under PMLA sustained where banking trail linked property to tainted funds and burden to prove innocence was not met.

PMLA attachment and release of proceeds of crime: liberty preserved to seek release before the Special Court after investor dues are settled.

Prima facie evidence and witness intimidation risk justified refusal of bail in a violent mob attack investigation.

Equivalent-value attachment under PMLA sustained where tainted assets were not traceable and transaction records showed fund deployment.

Provisional attachment: continued possession or use of pre Act proceeds permits PMLA attachment when activity continues after commencement.

Flow of tainted funds must be shown to attach property; common directorship alone cannot support provisional attachment.

Limitation under service tax law barred the demand where suppression with intent to evade was not established.

Goods transport operator service tax demand fails when notice does not match the special statutory return scheme.

Refund limitation does not bar recovery of excess service tax paid by mistake; refund with interest was allowed.

Processing of tobacco leaves on job work basis treated as exempt agricultural processing, not Business Auxiliary Service.

Employment-oriented language and computer training qualifies as vocational training, preserving service tax exemption for the relevant period.

Service tax demand cannot rest on Form 26AS alone; lack of independent verification defeats extended limitation.

Pre-2008 input service definition supported Cenvat credit for outward freight, with valid transporter invoices also sustaining credit.

Common credit reversal under Rule 6(3A) cannot override disclosed records, and extended limitation fails without suppression.

Procedural delay in filing exemption statement does not defeat area-based excise refund where substantive conditions are met.

Job-work valuation excludes duty-paid scrap and delivery charges beyond the assessable stage.

Extended limitation and transaction value deductions failed where invoice-based clearances and documented discounts supported the assessee.

Motor spirit classification requires engine suitability; failure on suitability led to denial of classification for the products.

Efficacious statutory remedy and post-notice hearing generally bar writ interference with tax assessment notices under the VAT regime.

Reasoned stay orders under the Odisha Entry Tax Act are mandatory; refusal without reasons was set aside and remitted.

Condonation of Delay affirmed; special leave petition dismissed and no appellate constitutional interference granted under extraordinary jurisdiction principle.

Condonation of delay requires cogent, corroborated reasons; unexplained prolonged delay defeats application and renders petition time-barred.

Delay in Review Petitions: long unexplained delay and no error apparent on record, petitions dismissed on delay and merits.

Subcontractor turnover: Revisional interference set aside where subcontractors included turnover and discharged tax, refund and penalties quashed.

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

Security cheques can trigger Section 138 liability when debt exists on presentation; director liability depends on proper averments.

Telephone tapping and privacy rights: interception without statutory preconditions or mandatory safeguards was held illegal and unusable.

Successor Management Immunity: New management not liable for pre-takeover cheque dishonour; remedy lies against former directors.

Prima facie arbitration agreement found; arbitrator appointed and joinder of a non signatory left to the arbitral tribunal.

Cheque Dishonour Liability: where debt arose from a partnership, prosecution of an individual partner fails without firm impleadment or proof of personal debt.

Liability for dishonoured cheques remains personal despite firm non impleadment; territorial defects are curable and proceedings stand.