Anticipatory bail in GST fraud allegations set aside where custodial interrogation was found necessary to secure records and ascertain truth.

Conditional restoration of GST registration granted after portal access, payment of dues and compliance with revocation formalities.

Sections 73 and 74 under GST operate separately; writ relief declined in favour of the statutory appeal remedy.

Interim pre-arrest bail in GST summons cases may be granted subject to appearance, cooperation, and strict compliance conditions.

Corruption bail principles: prima facie conspiracy and circumstantial evidence can defeat release even after charge-sheet filing.

Mandatory arrest safeguards and reasoned remand scrutiny were held essential; mechanical remand made detention unlawful.

Faceless reassessment notice validity turns on mandatory automated allocation and jurisdictional competence under section 148.

Delay and defect in review petition defeat reconsideration where no error apparent on the record is shown.

Treaty relief for UK assignment per diem upheld; remuneration linked to foreign employment not taxable in India.

Transfer pricing adjustments on comparables, receivables interest, and imported asset valuation were deleted on recurring-year consistency.

Co-operative credit society deduction upheld for member-only lending and related interest income, with delay condoned on sufficient cause.

Purpose test for subsidy and rectification limitation after Vivad Se Vishwas settlement: reassessment order survives for collateral use.

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.

BIS certification and customs valuation disputes: Tribunal view on non-prohibited goods, no misdeclaration, and self-assessment upheld.

Customs confiscation and Section 124 compliance: waiver of notice and hearing rejected, seized goods released subject to duty and charges

Inadvertent CENVAT credit reversal before notice can preserve entitlement to higher duty drawback under the export scheme.

Re-export of seized imported goods permitted with revenue security after prolonged custody and pending adjudication.

Natural justice and jurisdictional objections can justify writ review where a Customs penalty order ignores filed objections.

Exemption notification disputes under customs duty assessment can fall outside High Court appeal jurisdiction and go to the Supreme Court.

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

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

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.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

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

Recall under NCLT Rule 11 is confined to procedural defects, not merits review, and dismissal was upheld.

Section 7 insolvency admission upheld despite settlement talks, partial payments, and restructuring proposals not negating default.

Section 7 insolvency can proceed on continuing default after loan recall, despite pending award challenge and execution.

Personal guarantor proceedings fail when guarantee documents and invocation are absent and jurisdictional facts are misrepresented.

CIRP control over corporate debtor premises defeats occupation claims based on unregistered arrangements and undisclosed awards

CIRP possession rights: unregistered profit-sharing agreements do not protect occupation of corporate debtor premises.

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.

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 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.

PMLA bail and speedy trial concerns sustained where delayed ECIR proceedings and prolonged custody supported High Court relief.

Prolonged custody under PMLA can justify bail where trial delay looms and evidence is largely documentary, despite Section 45.

Strict appellate limitation under PMLA bars condonation of unexplained re-filing delay, while tribunal directions on seized material were upheld.

Unconditional concession and reasoned order requirements under PMLA: reservation of liberty did not waive the appeal challenge.

Proceeds of Crime under PMLA: Property bought during the crime period can remain under provisional attachment

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

Compensatory interest on delayed service tax deposit applies despite bureaucratic delay, as statutory liability follows late payment.

Residential complex test: independent villas on separate plots are not taxable merely because they share common amenities.

Road construction exemption covers preparatory earthwork, embankment and allied site activities forming part of the same works

Residential complex classification and limitation: favourable prior Tribunal view defeated extended period for service tax demand.

Supply of tangible goods taxability upheld where possession stayed with supplier and only permissive use was given.

Duplicate service tax demand and pre-2011 Cenvat credit on business-related input services were both rejected for lack of suppression and specificity.

CENVAT reversal computation excludes export clearances and double-counted job-work turnover for common input service credit.

Extended limitation and unproposed penalty under excise law cannot stand without proven suppression or notice-based proposal.

Limitation for Cenvat credit refunds runs from the quarter-end, and delayed refund attracts statutory interest after three months.

Excisability and manufacture under central excise law: High Court lacked jurisdiction, and panel processing was not manufacture.

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.

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.

Validity of dealer registration and Form C required fresh Tribunal reconsideration for the disputed transactions.

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

Rebuttable presumption of legally enforceable debt under the Negotiable Instruments Act, with settlement ending the review proceedings.

Quashing of criminal prosecution after full banking settlement: Supreme Court applied abuse-of-process principles to end the case.

Criminal appeal must be decided on merits; one-line dismissal without amicus curiae was set aside and revived.

Betting on games of skill falls within State power, and online gaming laws were upheld as valid.

Section 138 cheque dishonour proceedings and IBC moratorium scope referred for reconsideration by a three-Judge Bench.

Arbitral award binding on persons claiming under award debtor, allowing execution against constituent shareholder companies in proper cases.