Bail conditions permit an acceptable second surety and proof of passport deposit, subject to restrictions on passport release.

Inspection-stage tax payments were refundable after a missing payment acknowledgement and an unaddressed protest undermined orders concluding tax proceedings.

Reverse-charge reporting corrections must be considered in assessment, with verification and a hearing required on fresh consideration.

Late GST appeals within the additional filing period may be heard on merits when delay is condoned.

Bail surety conditions may be modified to protect personal liberty when an accused cannot furnish a family-member surety.

Principal-to-principal support and software services are not intermediary supplies merely because they facilitate an overseas recipient's business.

Inclusive valuation of purchases, sales and inventory supports revision where GST and cess are recorded separately from those valuations.

Reassessment notices issued beyond the old limitation period raise questions about their validity for an earlier assessment year.

Reassessment time limits and aggregation of bogus-purchase expenditure across previous years are the identified tax issues.

Transfer-pricing benchmarking excludes functionally dissimilar service companies and companies whose merger-related abnormal profits distort arm's length comparisons.

Premature appellate decisions before the written submission deadline breach natural justice and may warrant writ relief despite alternative remedies.

Estimated bogus purchase additions cannot sustain concealment penalties when consistent coordinate-bench decisions support deletion without distinguishing features.

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

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.

Unchallenged settlement deeds confer absolute title, enabling valid testamentary disposition and defeating partition claims based on unproven benami allegations.

Benami cash deposits through another's bank account remain benami despite prompt banking-channel return, while attachment is limited.

Pleading-stage scrutiny remains confined to plaint averments, leaving will validity and benami character for trial.

Investigative statement admissibility, email provenance and customs valuation raise questions about procedural compliance and comparable invoices

Untraceable precedents cannot sustain customs adjudication treating the speaking-order deadline as directory when the authority disclaims those citations.

Unsubstantiated allegations of customs misconduct do not warrant an investigation of officials over delayed clearance of goods.

Customs broker licence suspension requires demonstrated urgency when authorities delay action on an offence report pending inquiry.

Co-transporting tea and contraband does not by itself establish concealment or justify penalties on the owner and transporter.

Special Additional Duty exemption disputes raise appellate forum questions, including the availability of a direct statutory appeal.

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

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.

Wrongful withholding by company director: challenge to notice order fails, leaving criminal proceedings pending intact.

Liquidation asset-disclosure powers support summons of former directors and require renewed e-bidding after technical failures.

Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar.

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.

Borrower debt acknowledgments can extend limitation against a guarantor when the guarantee makes those acknowledgments binding.

Security deposit appropriation dates may be verified through a limited forensic audit when creditors provide conflicting insolvency-related timelines.

Fraudulent concealment in insolvency filings can lead to recall despite creditor committee approval and later party consent.

Insolvency cooperation duties continue after creditor approval, with costs available for non-cooperation under independently sourced powers.

MSME promoter eligibility requires compliance with approved net-worth criteria despite exemption from specified insolvency resolution applicant disqualifications.

Delayed-payment interest requires a contractual basis; an unchallenged full-and-final settlement undertaking precludes further supply-related claims.

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.

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.

Regular bail follows prolonged pre-trial custody where cognizance is pending and trial delay is likely.

PMLA arrest power requires recorded reasons and cannot bypass statutory examination merely to facilitate investigation.

Inherent jurisdiction limits preserve trial courts' factual control over disclosure compliance while narrowing routine investigator attendance requirements.

Workover rig hire classification featured in Revenue appeals dismissed for low tax effect, with the legal question left open.

Appeal limitation and medical grounds for delay arise alongside writ jurisdiction and alleged service tax discrepancies in works contracts

Notice-board service after failed delivery starts the appeal limitation period, and delays beyond the condonable window cannot be excused.

Refund review cannot introduce grounds absent from the show-cause notice, while post-order inquiries by adjudicating authorities are invalid.

Cenvat credit discrepancies require examination of related tax and payment differences, while service receipts attract distinct tax treatment.

Exclusive use of freezers by dealers creates a deemed sale, with refundable deposits excluded from taxable service consideration.

Interest on refunded investigation deposits treated as pre-deposits remains limited to the statutory rate, not a higher rate.

Excise liability for polythene bags involves questions of manufacture, marketability, job work and extended limitation for suppression.

Clubbing SSI clearances requires evidence of a single manufacturer, while family ties and shared facilities alone are insufficient.

Proportionate CENVAT credit reversal counts as non-availment, while limitation and penalty questions turn on disclosure and mens rea.

CENVAT credit reversal cannot rely solely on stock reconciliation entries or unsupported third-party statements without cross-examination.

Clandestine removal of TMT rods requires positive evidence beyond private records and uncorroborated statements to sustain excise demands.

Revisional scrutiny of commercial-tax evasion convictions excludes routine reappraisal of concurrent findings and focuses on recognised errors.

Pre-GST ITC set-off takes priority over transitional credit declarations, while excess transitioned credit remains subject to GST verification.

Composition-scheme cancellation requires evidence that the dealer itself made prohibited inter-State purchases, not unsupported inferences from ledger entries.

Statutory limitation bars reopening deemed VAT assessments; requests for assessment records cannot revive reassessment jurisdiction.

Enhanced Additional Court Fee Applies Prospectively Only When Tax Litigation Commences After the Effective Date

Tax reimbursement arbitration permits contractual allocation while import and inter-State sales remain outside DVAT under an integral contractual nexus.

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.

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.

Disproportionate assets shift the evidential burden to public servants to explain unexplained wealth through reliable supporting records.

Earnest-money shortfalls do not invalidate secured-asset auctions where bids fulfil their purpose and cause no prejudice.

Cheque dishonour presumptions require a probable defence; unsupported security-cheque and alteration claims cannot displace liability.