Seizure under Section 67 invalid without recorded reason to believe; seized items must be returned if no six-month notice issued.

Statutory Pre-Deposit cannot be waived in writ jurisdiction; appeals require mandatory deposit absent extraordinary circumstances.

Parity in bail entitlement: petitioner granted regular bail on same terms as co-accused due to equal position and prolonged custody.

Right to fair hearing: denial of timely disclosure and cross-examination requires remand for fresh inquiry.

Refund claim review required where authority failed to address contractual, intermediary and IGST Act applicability; remand for fresh adjudication ordered.

Procedural fairness and fresh evidence require remand for reconsideration of TRAN credit rejections, permitting Authority to reassess supporting records.

Disallowance under Section 14A: deletion upheld where AO failed to record dissatisfaction and interest free funds covered investments.

Substantial question of law controls appeals; concurrent factual findings supported by evidence cannot be reappreciated on appeal.

Amalgamation effect: Notices or assessments issued in the name of a dissolved transferor, after intimation, are jurisdictionally void.

Procedural Non Compliance should not extinguish substantive tax exemption; entitlement must be considered and remitted for fresh merit assessment.

Transfer Pricing remand under 92CA(3) is governed by Section 153(3), so fresh orders are time barred after the statutory period.

Reassessment jurisdiction requires new tangible material; reopening on same examined facts invalidated and quashed in favour of the assessee.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

Withdrawal with liberty to appeal: file within eight weeks; appeal to be decided on merits without limitation objection.

Provisional release of goods and demurrage waiver issued; petition disposed after compliance while preserving challenge to the original order.

Abatement on death of party: appeal abates where no timely continuance application by legal representative is filed.

Retrospective anti dumping levy cannot be applied for the gap between provisional expiry and final notification; recovery is unsustainable.

Scope of Show Cause Notice: adjudication cannot rely on post-notice tests not referenced; contemporaneous reports prevail.

Misdeclaration of export particulars permits confiscation of misdeclared goods, but duty-paid liberalised import gold avoids automatic confiscation.

Interim preservation of property: status quo to be maintained and no new third party interests until the Company Petition is decided.

Reduction of Share Capital affirmed; court upheld tribunal findings rejecting procedural bias and perverse valuation.

Undertaking as going concern: isolated asset sale not requiring special resolution; SARFAESI sale upheld and purchaser deemed bona fide.

Look Out Circulars: quashed where necessity and proportionality fail, subject to cooperation and conditional safeguards.

Shifting Registered Office permitted where approved resolution plan stands and no stay exists; conditional approval upheld.

Interference with criminal investigation denied as no exceptional circumstances; interim protection and recall of warrants refused.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Pre-existing dispute on existence or quantum of operational debt bars admission of an insolvency petition; genuine contest must be decided outside insolvency.

Existence of Financial Debt and Default: CIRP admission upheld despite viability, res judicata and lender-conduct objections.

Liquidator Fee Rates: third-bucket rates apply where realisations occur after one year; excess withdrawals refundable with GST and interest.

Security interest realisation: liquidator may notify higher willing-buyer price; secured creditor must sell to that buyer or comply with deposit rules.

Appeals Against Resolution Plan rendered infructuous where liquidation begins and claimants pursue claims before the liquidator, leading to dismissal.

Finality of claim verification prevents collateral challenge to Resolution Plan approval; plan upheld with priority for employee dues.

Round-tripping: Offshore SPVs lacking bona fide activity used to raise funds and reinvest in India are treated as circumvention of FEMA norms.

Liability of struck-off companies persists; legal representatives face estate-limited FEMA penalties, with courts able to reduce penalties for proportionality.

Section 6(4) FEMA protects only legitimately substantiated foreign funds; breach of foreign exchange rules found, penalty reduced.

Contravention under FEMA sustained on documentary nexus, penalties reduced and confiscation of un-surrendered foreign currency upheld.

Abetment liability: corroborated retracted statements and statutory presumption can shift burden, leading to conviction and reduced penalty.

Continuing corporate liability remains enforceable after striking off; directors remain liable but penalties may be mitigated.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Reason to believe standard upheld; arrest and remand under PMLA sustained where tangible investigative material existed.

Proceeds of crime linkage: complaint alleging property derived from scheduled offences meets prima facie threshold and warrants trial.

Attachment under PMLA: tribunal refused interim return of funds to avoid dissipation and preserve appeal outcome.

Provisional attachment under PMLA sustained where property derived from commissions in an illicit scheme; attachments confirmed.

Proceeds of crime limited to profit element; provisional attachment confirmed only to quantified illicit profit after assessment.

Right to Speedy Trial: bail granted where investigation complete, evidence documentary and trial unlikely to conclude soon.

Appellate remedy under Section 86 affirmed; Tribunal may condone delay and coercive action stayed pending appeal disposal.

Supply of electricity to tenants treated as sale of goods, not a taxable service, so service tax demands set aside.

Transitional Credit of unsubsumed cesses denied because statutory transition and refund mechanisms do not cover those cesses.

Refund of Cenvat Credit: VCES payment does not bar refund of legitimately admissible input credit to exporters.

Taxability of Retention: a contractual 15% ledger retention from statutory port dues is not taxable as commission and cannot be double taxed.

Natural Justice failure in service led to order being set aside and remanded for fresh adjudication, subject to a deposit and hearing.

Capacity based Excise Levy upheld as intra vires; rules permit machine based capacity determination and verification without interim relief.

Cenvat credit denial overturned where circumstantial evidence failed and contemporaneous records upheld the credit entitlement.

Evidentiary weight of on-site records upheld; clandestine removals sustained while third-party records excluded and director penalty set aside.

Manufacturer liability determined by identity of manufacturer; supplier of inputs not liable where independent contractor manufactures and supplies RMC.

Transaction Value upheld where related-party status lacks evidence of influence on invoice price, so alternate valuation methods not applied.

Protection under Section 73(3) prevents notice for pre notice tax paid unless Section 73(4) circumstances are specifically pleaded and proved.

Burden of Proof in Input Tax Credit requiring specified transaction particulars; remand directed to reassess under Supreme Court guidance.

Admission of fresh evidence with alleged natural justice breach requires remand to the original authority for fresh evaluation and opportunity.

Condonation of Delay requires specific satisfactory explanation; routine file movements or officer changes are insufficient, so petition dismissed.

Condonation of Delay: unexplained inordinate delay barred review; no arguable error or miscarriage of justice found on merits.

Reference of question of law: court may decline to answer when the referring party and others show no interest.

Judicial intervention in pending disciplinary proceedings permitted where prima facie evidence shows non connection and irreparable prejudice; suspension revoked and inquiry expedited.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Evidence Corroboration: conviction under Prevention of Corruption Act sustained on pre trap procedures and marked note recovery despite absence of certified recordings.

Abuse of process in successive criminal registrations justified bail and protective restraint on coercive action pending investigation.

Clarity of judicial directions: contempt cannot enforce vague orders; parties may challenge executive orders by writ for clear compliance directions.

Exhaustion of trademark rights: lawful acquisition and resale escape infringement unless refurbishing materially impairs quality or goodwill.

Parity in bail is permissible only with identical roles; non-speaking bail orders require interference or remand.

Arbitration agreement survives contract termination and resolution plan; referral court limited to prima facie existence, tribunal decides extinguishment.