Return scrutiny is not mandatory before fraud-based input tax credit proceedings; disputed facts belong in statutory adjudication.

Regular bail in GST-evasion allegations justified where investigation ended, evidence was documentary, and prolonged pre-trial detention lacked necessity.

Condonation of delay beyond GST appeal limits restored the statutory appeal for merits adjudication after hearing.

Voluntary GST payments require self-ascertained liability, applicable interest and penalty, and DRC-04 acknowledgement before inspection recoveries can stand.

Blocked input tax credit cannot fund appeal pre-deposit while valid Rule 86A restrictions remain in force.

Criminal proceedings may continue despite supply contracts where alleged GST fraud shows deception, forgery, and dishonest intent from inception.

Profit-element taxation for bogus purchases remained intact after special leave petitions over accommodation entries were dismissed.

Discretionary tax-relief condonation prevents double taxation when revised withholding records shift interest across assessment years.

Change of opinion bars reassessment when scrutiny assessment examined and accepted exploration and preliminary expense claims.

Superseded assessment findings cannot sustain criminal tax prosecution, while director-only corporate offence complaints remain procedurally defective.

Transfer-pricing comparability rules limit adjustments, while statutory tolerance range offers no standard deduction in arm's-length pricing disputes.

Pending statutory appeal requires timely reasoned disposal, with demand recovery restrained until the appellate decision is final.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

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 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.

Importer-exporter code compliance makes fictitious-entity imports prohibited, defeating exporters' claims for re-shipment or sale proceeds.

Food-import sampling requires food safety examination of detained areca nuts, while Customs may pursue separate action on resulting material.

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

Prospective operation of exemption amendments requires provisional release consideration for imports covered by pre-amendment bills of lading.

Prospective import-notification amendments cannot bar provisional release requests based on earlier shipment dates, subject to lawful release conditions.

Extended-period customs notices fail without pleaded suppression after accepted duty payment, while writ jurisdiction remains available.

Limitation for Official Liquidator claims extends through Article 137 and statutory exclusion, preserving claims filed within the available period.

Director disqualification cannot deactivate a DIN without Rule 11 compliance and a prior hearing under natural justice.

Company investigation safeguards require recorded statutory satisfaction and prior hearing before external agencies receive tracking-information directions.

Permanent winding-up stays require a bona fide revival plan advancing public interest, commercial morality, creditor settlement and worker protections.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Forensic audit in foreign-award enforcement can trace alleged asset dissipation without deciding ultimate civil, contempt, or restitutionary liability.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

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.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Impleadment of Suspended Directors Preserves Forensic Audit Challenges When Resolution Professionals Decline to Continue Writ Proceedings

Personal guarantor insolvency forum follows the corporate debtor's CIRP, with inter-Bench transfers available to enforce mandatory consolidation.

Pre-existing operational debt disputes bar CIRP where transaction genuineness requires detailed adjudication outside summary insolvency proceedings.

Continuing default and liability acknowledgment preserve Section 7 insolvency claims despite failed revival schemes and pending winding-up proceedings.

Section 12A withdrawal formalities may be impracticable where settled creditor claims and unresolved CIRP costs create procedural stalemate.

Personal insolvency applications abusing interim moratorium to obstruct security enforcement rather than genuine repayment resolution warrant rejection.

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

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

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.

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.

Prolonged custody can justify bail despite PMLA twin conditions, with safeguards protecting trial and witnesses.

Proceeds-of-crime nexus fails when the individual's predicate prosecution is wholly quashed for lack of investigative jurisdiction.

Equivalent-value attachment permits property acquired before criminal activity to secure untraceable or overseas proceeds of crime.

Women's exemption from PMLA bail twin conditions remains discretionary and subject to ordinary bail safeguards.

Risk of frustrating confiscation was unproven, making confirmation of provisional attachment unsustainable despite pending insolvency proceedings.

Provisional attachment requires a real risk of alienation and fails where judicial restraints and insolvency proceedings prevent transfer.

CENVAT credit invoice defects require reasoned consideration of relevant Tribunal precedents before denial can be sustained.

Recovery-agent services as input services support CENVAT credit, while interpretational disputes bar extended limitation and related penalties.

Residential complex construction before July 2010 remained outside service tax where builders developed property under agreements to sell.

Reimbursable expenses and turnover mismatches cannot independently sustain service-tax demands, while CENVAT credit requires proper reconciliation and verification.

Clean-hands requirement bars discretionary writ relief where altered medical evidence is used to justify delayed statutory appeals.

Extended limitation requires proven intent to evade; bona fide misunderstanding shields governmental lessors from time-barred service-tax demands and penalties.

Mutatis mutandis customs conditions preserve excise exemption where import procedures cannot govern compliant domestic competitive-bidding supplies.

CENVAT credit on imported capital goods remains with the importing entity and cannot shift through corporate integration or captive use.

Delayed excise refund interest follows valid electronic claims, with protest payments preventing postponement until later physical filing.

Mistake-of-law tax refunds attract interest from original claims, while implementation directions remain outside appellate review.

Refund interest begins after the original claim's statutory waiting period, not a later appellate order or reminder.

Rule 26 penalties require proof that distributors knew goods were confiscable; manufacturer duty defaults alone cannot justify penalties.

CST, VAT and sales tax disputes invoke special leave petition review of prior tax determinations.

Clean-slate resolution plans extinguish unresolved pre-resolution tax claims and require refund of related appellate pre-deposits.

Prescribed refund applications govern delayed-refund interest, while redesignation of the competent officer does not defeat refund claims.

Fresh assessment remand bars Tribunal appeal when the predominant tax issue is reopened despite findings on ancillary matters.

Refund of protested security deposit remains linked to interest claims and unresolved assessment and reassessment proceedings.

Revisional review of turnover discrepancies remains unavailable without perversity, lack of evidence, or legal error in reassessment findings.

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

Stamp valuation enquiries may not require fraudulent intent, but binding precedent on wilful undervaluation awaits larger-Bench review.

RBI supersession of multi-State co-operative bank boards may continue beyond elected tenure, subject to statutory aggregate limits.

Repayment of released appeal deposits remains mandatory upon acquittal despite procedural irregularity in the refund direction.

Rebuttable cheque-debt presumptions require proof of lending capacity and underlying liability once a probable defence arises.

MSME rehabilitation claims raised after SARFAESI measures cannot reopen recovery proceedings when statutory tribunal remedies remain available.

MSME dispute resolution requires arbitration or institutional referral after failed mediation, preventing dismissal of the reference.