Electronic notice service through Common Portal raises limitation, deemed-service and revenue proof requirements for valid communication.

Extended GST limitation requires show-cause notices to disclose factual material supporting fraud, wilful misstatement, or suppression allegations.

Proper-officer assignment supports Joint Commissioner authority over high-value GST penalty proceedings despite an alleged jurisdictional defect.

Section 74 notices require factual grounds for wilful suppression; appealable GST orders ordinarily remain outside writ review.

Effective GST notice service requires alternative prescribed modes and a meaningful personal hearing before ex parte assessment.

Effective communication of GST orders governs limitation and preserves writ review where natural justice concerns are raised.

Tax subsidy treatment remained unexamined after insufficient cause barred the special leave petition on limitation.

Personal Hearing in Faceless Assessment Invalidates Orders Passed Despite Technical Failure in Requested Video Conferencing

Assessment of a dissolved company is void because reassessment jurisdiction cannot arise from notice to a non-existent entity.

Retrospective reassessment provision and faceless allocation requirement face constitutional scrutiny amid a continuing stay on further reassessment proceedings

Section 263 limitation runs from the original assessment for matters outside reassessment, barring delayed revision proceedings.

Taxation of concessional-loan perquisites remains constitutionally valid under the statutory framework and prescribed valuation mechanism for employee benefits.

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.

Interim protection against operational suspension granted where the suspension appeared unjustified and the regulatory inquiry timeline was not followed.

Prior notice before disposal of seized gold determines valuation at release, while confiscation appeals delay conditional payment.

Territorial jurisdiction under Article 226 requires a local cause of action; Delhi links cannot validate proceedings arising in Dadri.

Customs confiscation requires proven statutory breach; post-export foreign-exchange concerns alone cannot justify penalties for rice exports.

Revised customs prosecution threshold applies to pending complaints, while retained withdrawal provisions permit judicial consideration of discontinuance.

Customs valuation safeguards invalidate enhancement when transaction value is rejected without communicated reasonable doubt or corroborative evidence.

Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar.

Company Court jurisdiction over liquidation assets permits title determination and expert-assisted sale of paintings within the liquidation estate.

Prima facie cognizance scrutiny excludes defence evidence and mini-trials when complaints disclose alleged investigation non-cooperation.

SFIO investigation assignment requires recorded public-interest reasons and relevant material; unreasoned investigations and prosecutions cannot stand.

Proprietary security in pledged shares prevails over unspecified negative liens, personal guarantees, and unrecorded oral undertakings.

Share-purchase relief requires established oppression and mismanagement, statutory satisfaction, and a current scrutinised valuation before a buyout direction.

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.

Interim Possession of Secured Property Transferred to Auction Purchaser Pending Resolution of Bankruptcy Process and Payment Timeline

Former Resolution Professional loses standing to pursue personal insolvency process appeals after replacement by a new appointee.

Expired public works contracts cannot be revived through insolvency orders after participation in replacement tendering.

Share-purchase consideration requires independent proof of time value of money before it can qualify as financial debt.

Pre-existing quality dispute bars insolvency admission where contemporaneous material shows a plausible contested operational debt before demand notice.

Authorised representative duties require prior creditor instructions, complete consultation records, and proportionate disciplinary sanctions for compliance breaches.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

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.

Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

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.

Proceeds-of-crime attachment requires a demonstrated link between property and a scheduled offence, not merely legitimate banking transactions.

Foreign bank funds under confirmed provisional attachment cannot be transferred pending adjudication, preserving the attachment's effectiveness.

PMLA summons for suspected loan-proceeds layering remain effective despite pending predicate proceedings or proposed bank settlement.

Proceeds-of-crime nexus governs PMLA bail, while prolonged detention amid delayed trial may yield to conditional liberty.

Anticipatory bail in money-laundering investigations depends on statutory twin conditions, material involvement with proceeds of crime, and cooperation.

Redevelopment of an attached co-operative housing flat may proceed while preserving enforcement rights in replacement property and redevelopment benefits.

Limitation for Finance Act refund claims bars applications filed after the prescribed six-month filing period.

Extended service-tax limitation requires proven intentional suppression; tax non-payment, non-registration, and return defaults alone do not suffice.

Freight rebate taxation: liaisoning receipts remain taxable, but cum-duty valuation and normal limitation restrict Service Tax exposure.

Manufacturing job work: converting supplied plastic granules into PET containers falls outside service-tax liability under the negative-list regime.

Subsequently accrued CENVAT credit can discharge earlier service-tax liabilities when its admissibility remains undisputed in law.

Book-adjustment service-tax payments prevent repeat demands where government-account records establish valid payment for the relevant period.

Captive electricity generation supports CENVAT credit where power serves connected manufacturing units and is neither sold nor diverted externally.

Extended-period limitation requires factual adjudication of a time-bar objection before the demand can be sustained.

Extended limitation for interpretative CENVAT credit disputes fails, while normal-period credit requires proof of actual use.

SVLDR Scheme benefit extends to separately penalised persons when the principal party receives corresponding relief.

Corporate penalty limits prevent Rule 26(2) sanctions against private companies when alleged paper invoices lack reliable evidence.

Deemed manufacture demand failed after retrospective crane reclassification lacked statutory basis, leaving the original tariff classification undisturbed.

First-point taxation keeps petroleum sales within the cess base despite exclusion from the ordinary multi-stage VAT regime.

Revenue-prejudice requirement limits revision of appellate remand orders; without a recorded adverse revenue impact, revision cannot stand.

Retrospective removal of the new-unit condition requires merits-based assessment of expanded industrial units' VAT reimbursement eligibility.

Constitutional invalidity of composition-scheme restriction permits affected VAT dealers to opt out after the provision is struck down.

Complete restitution after failed auctions requires refund of tax components and compensatory interest for wrongful retention of deposits.

Limited withdrawal liberty and enumerated revisional jurisdiction bar renewed appellate challenges and revisions against rectification orders.

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

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

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

Severability of arbitral awards permits removal of unclaimed interest while preserving bonus and conditional GST reimbursement.

Plaint Amendment Limits: criminal compensation and criminal-litigation expenses cannot be introduced into a pending civil recovery suit.

Effective Representation in Conviction Appeals: Fair Hearing, Cross-Examination, and Proof of Debt Under Cheque Dishonour Law

Retrospective withdrawal of industrial tax incentives is impermissible without overriding public interest, while statutory deemed approvals remain effective.

Licensed surveyor assessments govern insurance loss claims unless insured parties provide cogent, reliable evidence of quantification errors.

Statutory cheque presumptions remain unrebutted where a lost-cheque defence lacks independent corroboration and the drawer admits signature.