Arrest during court-directed GST appearance prompts interim release and scrutiny of officers' conduct over apparent procedural irregularities.

Parallel GST proceedings require identical subject matter; overlapping transactions and periods alone do not trigger the statutory bar.

Post-death GST penalty determination may proceed against legal representatives, with recovery restricted to the deceased's estate.

Natural justice in GST adjudication requires separate order intimation, effective hearing, and reasoned fresh determination.

Statutory appellate remedies limit GST writ intervention where disputed transaction facts require examination in statutory appeal.

Delay condonation must be heard before revocation merits are considered, invalidating premature rejection and appellate review.

TDS classification of external development charges remains unresolved after Special Leave Petition was dismissed for uncondoned filing delay.

Release of seized cash requires proof of ownership plus a satisfactory explanation of its nature and acquisition source.

Reassessment after scrutiny of employment deduction fails where authorities rely only on a change of opinion.

Rational Nexus for Investor Reassessment Requires Material Linking the Investor to Sham Transactions or Fictitious Losses

Belated refund claims require genuine hardship and claim verification, not a separate sufficient-cause inquiry for delayed filing.

Tariff-related income-tax recovery disputes require regulatory adjudication on disputed facts rather than resolution through writ jurisdiction.

Benami property claims cannot enforce ownership or possession through post-commencement suits, even where the underlying sale predates the prohibition.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

Benami property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Duty-free EOU imports: clarificatory circular permitted inputs for capital goods, invalidating seizure and show-cause action.

Tariff-rate quota eligibility supports customs-duty refunds for qualifying crude soybean oil imports within the prescribed shipping and landing periods.

SAFTA preferential treatment protects assessed garment imports from unsubstantiated IPR, origin and valuation-based detention claims.

Interest on delayed customs-duty refunds runs from the statutory post-application period despite appellate proceedings and later refund sanction.

Interest on customs duty refunds runs from investigation deposit when duty was never lawfully payable.

Capital-goods classification covers thermic fluids initially charged into and indispensable to continuous polycondensation plant operations, supporting customs-duty exemption.

Private complaints for corporate fraud test Special Court cognizance limits and government authority to institute complaints.

First-motion merger scrutiny cannot mechanically reject schemes before stakeholder consideration of ante-dated appointed dates and regulatory delays.

Restoration costs must reflect actual regulatory expense, so an unsupported penalty for prolonged filing defaults was reduced.

Exhaustion of alternative remedies makes direct challenges to interim status quo orders premature before winding-up adjudication.

Existing prosecution sanction defects require trial-stage examination, while prior Companies Act investigations survive repeal and limitation needs evidence.

Quasi-partnership shareholder exclusion can justify supervised Swiss Challenge bidding to secure a fair share-purchase exit after confidence irretrievably fails.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Main objects clause limits virtual digital asset investments, rendering pre-amendment preferential issue deployment ultra vires and void.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Fraud classification requires reliable evidence; an inconclusive forensic audit and borrower reply cannot justify reporting measures.

ESI contribution trust assets remain outside liquidation estate and avoid distribution through the creditor-priority waterfall.

Adjournment of resolution-plan approval was refused where the replacement request was withdrawn and creditors had unanimously approved the plan.

Liquidation estate recovery permits liquidators to continue eviction proceedings against occupants lacking valid enforceable tenancies.

Interim appellate orders in insolvency proceedings: challenge was not entertained, leaving disciplinary suspension issues pending expeditious appellate disposal.

Wilful-defaulter proceedings may continue despite pending arbitration, and show-cause challenges remain premature before committee review.

Director liability for unrealised export proceeds survives company liquidation when reasonable recovery steps remain unproven.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

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.

PMLA statutory adjudication bars parallel writ challenges to seized assets despite a non-final predicate-offence acquittal.

Equivalent-value attachment under money-laundering law can secure Indian property while residential possession ordinarily remains undisturbed.

PMLA bail conditions yield conditional liberty where prolonged undertrial custody and delayed trial breach speedy-trial safeguards.

Bail-grant challenges require demonstrated perversity or material omission; connected PMLA bail findings remain relevant but non-determinative.

Sick or infirm medical bail exception requires cumulative assessment of functional impairment and custody's capacity for continuous treatment.

Individualised money-laundering attribution determines monetary-threshold bail eligibility, while cancellation requires showing a perverse, fallacious, or investigation-prejudicial exercise of discretion.

Place-of-provision rules and penal demurrage prevent reverse-charge service tax where taxability is not established.

Revenue-sharing and sales incentives are not taxable consideration for business support or advertisement services without underlying service activity.

Service-tax limitation and road-construction exemption restrict recovery, while non-registration and return-filing defaults remain separately penalised.

Extended limitation for service-tax demands fails where statutory municipal functions negate fraud, suppression, and intent to evade.

CENVAT credit on scaffolding as capital goods is inadmissible; alleged excess credit requires verification and fresh determination.

Free-of-cost materials supplied by recipients cannot inflate taxable service value or defeat available service-tax abatement claims.

CENVAT credit reversal for trading applies only after trading became an exempted service, limiting further demands.

Regular bail in excise-evasion allegations follows doubtful machinery-based computation, no antecedents, and seizure eliminating unsupported repetition concerns.

Rule 26 penalty requires proven knowing dealings in confiscation-liable excisable goods, not merely material supply or loan assistance.

Cenvat credit on outward transportation remains available when the supplier bears freight for delivery to buyer premises.

Prospective limitation extension cannot revive time-barred excise demands despite greenhouse classification under the specific tariff entry.

Mandatory type-testing charges form part of excisable transaction value, while penalty relief remains limited in scope.

VAT classification of chewing gum follows common parlance, placing it under the residuary entry rather than sweetmeats.

Transfer of right to use goods requires exclusive legal control; crane hire remained a taxable service, not deemed sale.

Clean-slate resolution plans extinguish excluded pre-resolution MVAT dues, barring recovery and requiring refund of statutory appeal pre-deposits.

Compensatory taxation requires measurable equivalent benefits and scrutiny of entry-tax validity under constitutional non-discrimination standards.

Rubber classification includes synthetic SBR Latex, placing it under the specified VAT entry rather than the residuary category.

Form-F declarations: final determinations for subsequent years preclude revision of an assessment accepting declarations under Central Sales Tax law.

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

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Civil remedies do not bar criminal investigation where complaints disclose theft, misappropriation, and require documentary verification.

Mandatory Rule 9 payment timelines invalidate secured-asset auction sales where delayed consideration lacks a written extension or authorised continuation.

Composite appeals challenging consolidated decrees remain maintainable when both decrees, court fees, and common judgment requirements are satisfied.

Limitation-barred recovery plaints cannot be rejected where balance confirmations and tax deposits create triable acknowledgment issues

Employment contracts remain outside commercial-court jurisdiction, requiring return of a wrongly filed plaint to the competent civil forum.

Post-conviction settlement cannot reopen a final cheque-dishonour conviction through inherent jurisdiction after merits-based revision has concluded.