Cash seizure under GST search powers requires clear statutory authority; alleged unaccounted-sale proceeds cannot justify retention.

Show-cause notice limits prevent GST penalties absent from the notice, invalidating adjudication beyond its stated scope.

Amended show-cause notice jurisdiction remains open pending reply, hearing, and determination of suppression allegations under GST law.

Post-cancellation service of GST notices requires physical delivery where portal-only access may deprive taxpayers of notice.

Statutory stay after GST appellate pre-deposit prevents adjustment of eligible refunds against disputed tax demands.

Personal hearing rights require notice of a rescheduled hearing, invalidating ex parte adjudication without a communicated fresh date.

Effective cross-examination safeguards assessments based solely on third-party evidence, requiring fresh determination when the opportunity is illusory.

Personal tax information remains protected under RTI when matrimonial maintenance procedures provide an independent route to financial disclosure.

Search-derived reassessment information: excluded preliminary procedure cannot extend limitation, rendering delayed reassessment notices without jurisdiction.

Revisionary review may rely on post-assessment valuation material, requiring fresh determination after hearing the assessee.

Dividend exemption depends on actual receipt in the relevant year, not a proposed dividend for another financial year.

Real income taxation excludes notional interest without contractual entitlement, while verified partner capital cannot be taxed twice.

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

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

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Benami transaction indicators established beneficial ownership where the recorded purchaser lacked funds and acted on another's directions.

Rectification of customs orders cannot reopen penalty findings requiring fresh evidence review or a different legal interpretation.

Customs valuation requires reliable electronic evidence; unsupported extrapolation could not sustain undervaluation demands or related penalties.

Written acceptance of customs reassessment waives a speaking order only, while declared-value rejection requires prescribed procedural safeguards.

EPCG capital-goods treatment extends to furnace re-lining refractories, preserving zero-duty import eligibility for replacement and maintenance materials.

Tariff classification of automotive infotainment units places CBU and qualifying SKD car radio units under the specific radio-receiver heading.

Storage-server classification distinguishes processing units from external storage units while preserving end-use duty relief for qualifying manufacturing inputs.

Separate corporate personality prevents personal liability of non-executive directors for company deposits without an independent legal basis.

Civil jurisdiction over inherited company-held assets survives where statutory bars and benami objections require evidentiary determination.

Review jurisdiction excludes unclaimed capital-reduction refunds from Investor Education and Protection Fund transfer rules in this context.

Co-operative bank winding-up requires statutory inspection, reasons and a meaningful hearing; Reserve Bank requisition alone is insufficient.

Fair valuation-based buy-out directions were stayed pending appeal amid disputed valuations and minority shareholder exclusion concerns.

Representative stakeholder remedies cannot be pursued individually to reopen concluded oppression and mismanagement proceedings or challenge class-wide final relief.

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

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

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Recall for alleged affidavit fraud fails without material deception; indirect liquidation stakeholders cannot join disciplinary proceedings.

Clean slate protection extinguishes excluded water-charge claims after resolution-plan approval, preventing recovery from the corporate debtor.

CIRP restoration discretion requires record-based reasons before liquidation can override a unanimous creditor decision on value maximisation.

Agreement-Based Security Interests Exclude Statutory Tax Charges from Secured-Creditor Priority in Corporate Insolvency Resolution Processes

Interim Stay of Insolvency Professional Suspension Refused Where Disciplinary Findings Showed Prima Facie Regulatory Breaches

Resolution-plan clean slate permits surviving debtor claims while limiting extinguished operational creditor claims to defensive set-off in arbitration.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

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.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

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.

Temporary protection from coercive action enabled statement recording while preserving the investigation and leaving the underlying allegations unresolved.

Proceeds of crime analysis confirmed property attachment where a cumulative money trail linked escrow funds to its acquisition.

Freezing orders under anti-money-laundering law need not state reasons where statutory adjudication and appellate remedies remain available.

Money-laundering attachment for unauthorised Tramadol exports survives where destination concealment and quantified proceeds of crime are established.

Likelihood of concealment limits attachment of seized or mortgaged assets, while equivalent-value property may secure dissipated proceeds.

Money-laundering bail restrictions leave regular bail refusal undisturbed when special leave review declines intervention.

Bank guarantee encashment for cargo shortfall is penal recovery, not consideration for taxable tolerance of non-performance.

Export of services and CENVAT credit remain available despite domestic certificate use and verified invoice typing errors.

Service-tax clarification powers: jurisdictional authorities cannot issue binding liability clarifications outside statutory adjudication or the advance-ruling framework.

Service tax timing depends on when commission-agent services were performed, not later commission receipt, preserving the applicable exemption.

Railway original works exemption protects composite infrastructure contracts, while shared tax data cannot alone establish suppression.

Works contract valuation and verified taxable receipts restrict differential service-tax demands involving ready-mix concrete production activities.

Extended Excise Limitation Requires Proven Wilful Suppression and Intent; Procedural Lapses Alone Cannot Support Recovery or Penalty

Exclusive appellate jurisdiction routes intermediary-service classification and export taxability disputes through the statutory rate-and-valuation appeal mechanism.

Transitional KKC refunds: timely original filings and show-cause notice limits support cash refunds with interest.

CENVAT Credit on Steel Fabrications Extends to Machinery Spares, Accessories and Necessary Supporting Structures for Eligible Sugar Manufacturing Equipment

Job-Work Permission Does Not Override Duty Conditions for Electricity Generated from Duty-Free Inputs Supplied to Domestic Tariff Area Units

CENVAT credit reversal on inputs removed as such prevents their treatment as trading or exempted service.

Prior sanction for specified fiscal offences does not shield independent forgery charges involving disputed tax-evasion transactions.

CERSAI-registered security interests take priority over unregistered GST charges, invalidating restraints on NOCs for secured assets.

Self-assessed VAT refunds remain payable when no assessment, audit, or void arrangement proceedings justify withholding them.

Non-interference with a VAT order left the challenged ruling intact and ended the special leave petition.

Physical Form at Sale Governs Fiscal Classification, Leaving Powder and Biscuit Drink Preparations Under Residuary Treatment

Statutory Preconditions for Tax Scrutiny Bar Proceedings Without Notice, Timely Action, and Gazette-Notified Delegated Authority

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

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

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

Third-party possession objections require adjudication before coercive recovery can displace a claimant from auctioned property.

Quashing limits in cheque dishonour disputes require trial where cheque identity and evidentiary effect remain factually contested.

Disciplinary misconduct proceedings continue despite complaint withdrawal, while review requires demonstrable grounds and Article 226 intervention remains limited.

Additional evidence under Section 311 CrPC may be admitted after closure when necessary to explain disputed payment records.

Limited public-policy review preserves maritime arbitral awards where untimely bias challenges and unjustified termination fail.

Section 37 bail conditions can be met where prolonged custody and weak contraband linkage support regular bail.