Reasoned GST registration cancellation is mandatory; procedural defects can justify quashing despite delayed writ filing.

Valid service of statutory notice is mandatory before best judgment assessment; absence of proof renders the order unsustainable.

Bail in GST fraud case granted after prolonged custody, documentary evidence, and no real risk of tampering with trial evidence.

Statutory appellate remedy under GST must be pursued when the tribunal is functional, with mandatory pre-deposit compliance.

Mandatory safeguards in GST arrests require written grounds, proper service, and judicial scrutiny before remand can sustain custody.

Provisional attachment under GST lapses when the one-year statutory period expires, allowing the bank account to be operated.

Compounding fees from illegal mining activities under MMDR rules remained undisturbed after Supreme Court declined interference.

Section 80IB(10) deduction fails where project participation and supporting records are not proved, despite land ownership not being mandatory.

Client code modification in commodity trades: only embedded profit, not entire turnover, can be taxed under section 68.

Rectification cannot reclassify accepted business receipts as unexplained income when the issue needs fresh fact-finding.

Rebate under section 87A applies to short-term capital gains tax absent an express statutory exclusion.

Section 87A rebate on long-term capital gains turns on express statutory exclusion and prospective amendment

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Customs confiscation and retracted statements: High Court restored absolute confiscation after finding no lawful provenance of high-purity gold.

Pre-deposit under customs appeals: filing and registration may proceed without proof at threshold, while merits remain for later consideration.

Anti-dumping duty timeline: failure to issue notification within the statutory window made the challenge infructuous.

Customs valuation of used machinery: load port engineer's certificate prevails over local valuation when no cogent rejection grounds exist.

Customs broker penalty under export overvaluation allegations fails where knowledge, participation, and confiscation-linked conduct are unproved.

Customs penalty requires admissible corroboration; untested statements and unproven recovery cannot establish conscious involvement in smuggling.

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

Transfer of winding up proceedings upheld where no irreversible stage was reached and expense claims could still be pursued

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Late procedural objection without shown prejudice was insufficient to warrant interference under Article 136.

Conditional directions on SEBI fund-raising stand subject to dismissal of petitions and liberty to proceed in law

Writ impleadment and substantial interest: minority shareholders could join proceedings challenging revocation of a settlement order.

Section 9 insolvency maintainability turns on pre-existing dispute and contractually accepted interest for threshold computation.

Cheating requires dishonest intent at inception; a contractual payment dispute cannot be converted into criminal prosecution.

Financial debt under insolvency law requires real disbursal for time value of money; sham round-tripping does not suffice.

Additional evidence and disputed lease transaction led to remand for fresh adjudication and reconsideration of liability.

Commercial wisdom and statutory compliance limit rejection of a resolution plan; broad fairness objections alone are insufficient.

Liquidation estate exclusion and jurisdiction limits kept title and security-interest disputes over cotton bales for another forum.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Competition law principles on cartelisation, dominance and prima facie closure in vendor procurement disputes

PMLA arrest challenge: Supreme Court dismisses SLP and permits regular bail on its own merits.

PMLA investigation can proceed without an FIR, and Section 50 summons is not usually open to writ challenge.

Bank account freezing requires lawful authority; suspicious transaction reporting alone does not permit unilateral restrictions.

PMLA retention and seizure upheld where pending complaint, ongoing tracing of assets, and unexplained source of property supported action.

Burden of proof in money laundering attachment: unsubstantiated investment claims fail, and equivalent-value property may still be attached.

Proceeds of crime under PMLA upheld where a money trail linked diverted company funds to appellants and lawful source was unproved

CIF import service tax liability cannot be fastened on the Indian importer for ocean freight paid by the foreign supplier.

Employee-employer exclusion bars service tax on whole-time directors' remuneration; duplicate demand also fails where tax was already paid from the proper office.

Extended limitation fails where the Department already knew the credit issue; trading-linked Cenvat credit needs proportionate reversal.

Goods transportation without consignment note stayed in the negative list; mining service demand was unsustainable.

Extended limitation fails where service tax demand rests only on third-party financial data without independent verification.

Service tax demand fails where receipts were explained by job work, works contract, and sale of goods records, without Section 73 conditions being met.

Excisability and manufacture in excise law: mere cutting or routing of composite panels is not enough to create duty liability.

Textile cess liability turns on statutory definition of manufacture and limitation under the cess rules.

Low tax effect and litigation policy left the vires challenge to Rule 8(3A) open; SLP dismissed.

Communication of order for limitation cannot be presumed from dispatch where postal evidence rebuts service.

Pre-deposit compliance under excise law required fresh appellate consideration after the writ relief exceeded the petition's scope.

Clubbing of sister concerns and clandestine removal require independent evidence; uncorroborated statements and records were insufficient here.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Consignment transfer burden of proof failed, so goods were treated as inter-State sales and penalty was upheld.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Commercial sense test excludes amusement rides from sport goods classification under the tax notification.

Stock transfer under CST law prevails where depot-level sales follow a framework arrangement and Form F defects are only procedural.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

Demand of illegal gratification is essential in corruption cases; mere recovery and weak evidence cannot sustain conviction.

Further investigation needs Magistrate's leave, and a predominantly civil commercial dispute cannot be converted into criminal prosecution.

Section 141 liability requires specific factual linkage; bare office-bearer status is insufficient, but prima facie participation can sustain prosecution.

Clean slate effect under the IBC bars past claims and supports immunity from liability after resolution plan approval.

Industrial tariff incentives confined to new units; clarificatory amendment relates back and promissory estoppel cannot expand entitlement.

Section 138 complaint defects do not upset conviction absent prejudice; sentence may still be reduced on facts.