GST registration cancellation disputes involving contested facts must ordinarily proceed through revocation and statutory appeal remedies.

GST registration cancellation appeals require merits consideration when genuine technical non-compliance and lack of notice cause delayed filing.

Neutral adjudication under Section 74 is mandatory; prejudicial notices fail despite preserved time for fresh proceedings.

Inherent criminal jurisdiction cannot restrain tax inspection or seizure actions; affected persons must pursue appropriate statutory, criminal, or constitutional remedies.

GST registration cancellation cannot disregard material evidence establishing genuine business operations at the registered premises.

GST waiver jurisdiction follows the recovery proper officer where a combined tax order covers multiple state operations.

Retrenchment compensation treatment makes BSNL voluntary retirement payments eligible for tax exemption despite omission in original returns.

Statutory deadline for Interim Board settlement applications cannot restart after administrative transfer, rendering late orders without jurisdiction.

Identity-theft defence permits reassessment to continue, but Revenue must prove taxpayer involvement after non-involvement is substantiated.

Discounted Cash Flow valuation can reflect a new company's commercial potential without Assessing Officer substitution of expected returns.

Audited accounts and reliable internal comparables prevent presumptive profit assessment and support CUP over TNMM for project-office pricing.

Section 264 revision protects against double taxation despite an expired revised-return period, requiring merits-based examination of over-assessment claims.

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.

Benami claim bar cannot reject a joint family property plaint unless pleadings plainly disclose a statutory benami transaction.

Benami routing through RTGS credits sustained attachment where alleged gold sales lacked independent evidence and cross-examination caused no prejudice.

Import General Manifest accuracy makes steamer agents liable for unexplained cargo deficiencies despite shipper-supplied bill-of-lading particulars.

Prospective notification amendments cannot bar consideration of provisional release for imports covered by earlier bills of lading.

Prospective operation of customs notification amendments requires provisional release requests to be assessed under the pre-amendment import position.

Provisional release rights prevent continued customs detention solely due to pending investigation, subject to conditions securing revenue interests.

DFIA input classification treats Vital Wheat Gluten as wheat flour, preventing seizure without sustainable confiscation grounds.

Tariff classification of automotive control units follows functional characteristics, requiring Revenue to prove any alternative motor-vehicle-parts classification.

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.

Unpaid security-service claims may be submitted for consideration through the ongoing corporate insolvency resolution process.

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.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences pending appeal may follow arguable issues on prosecution, penalties, fines, and directorial status.

Limitation in personal guarantor insolvency bars stale Section 94 filings and permits threshold rejection without a Resolution Professional.

Corporate criminal liability under IBC Section 32A remained unresolved as the special leave petition was dismissed without further reasoning.

Fraud classification orders remain valid when audit findings are adopted and affected parties receive a meaningful opportunity to respond.

Resolution plan distributions remained enforceable because the pending Supreme Court challenge carried no stay on redistribution directions.

Insolvency jurisdiction covers directions requiring suspended directors to assist in identifying and recovering leased corporate debtor assets.

Insolvency professional replacement remains Committee of Creditors-controlled absent exceptional circumstances demonstrating grounds for tribunal intervention.

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.

Mandatory pre-prosecution notice and speedy trial rights require termination where cognizance lacks compliance and prosecutorial delay persists.

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.

Default bail and money-laundering bail conditions require timely complaint filing and satisfaction of statutory twin conditions for release.

Special Court cognizance is mandatory before scheduled-offence committal, protecting a substantially concluded trial and speedy-trial rights.

PMLA twin conditions for regular bail remain unmet where digital evidence and an unresolved money trail indicate laundering.

Bona fide purchaser claims over attached plots require proof of payment, valid transactions, and absence of collusion.

Provisional attachment powers require reason to believe property represents proceeds of crime; special leave petitions were dismissed.

Article 226 judicial review permits challenge to an ECIR and consequential money-laundering action despite its internal administrative character.

Erroneous service tax classification permits refund to the burden-bearing recipient without limitation or unjust-enrichment bar where no levy existed.

Service classification and taxability disputes fall within rate-of-duty questions, placing appellate jurisdiction with the Supreme Court.

Statutory appellate remedy before CESTAT remains available, with conditional protection from coercive action during appeal pursuit.

Repeated adjournments and appellant non-appearance trigger Tribunal default procedures and reinforce the duty to ensure timely justice.

Segregable goods in photography contracts remain outside service-tax valuation when separately sold and subjected to VAT.

Service tax classification distinguishes copyright transfers from taxable services and requires consideration for a qualifying underlying activity.

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

Refund interest on appellate pre-deposits remains limited to the notified statutory rate from payment until refund.

Cenvat credit reversal demands fail where import documents and statutory returns negate higher liability and suppression.

MRP declaration rules distinguish industrial and institutional consumers, determining Chapter II exclusion and excise valuation based on retail price.

Extended limitation for inadmissible CENVAT credit applies where pre-exemption input-service invoices were concealed through fragmented return disclosures.

Procedural delay in monthly duty statements does not defeat otherwise valid area-based exemption refunds or self-credit.

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.

Form-38 correction-marker irregularity cannot sustain penalty absent evidence of tax evasion or attempted evasion for non-resale machinery imports.

Contractual tax-payment disputes subject to an invoked arbitration clause must proceed through arbitration, not Article 226 writ jurisdiction.

Transfer of right to use identifiable payment terminals attracts VAT despite supplier ownership, maintenance duties and operational controls.

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

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.

Net Owned Fund compliance remains mandatory despite pending amalgamation proposals, supporting registration cancellation without creating permanent regulatory stigma.

Article 32 quashing requires exceptional circumstances, while distinct cyber-fraud transactions may remain subject to separate FIR investigations.