GST registration restoration requires outstanding returns and payments, while input tax credit use remains subject to restrictions.

Personal hearing particulars in show-cause notices are essential where hearing fields are provided, or the resulting assessment cannot stand.

Medical grounds for a delayed GST appeal supported condonation beyond the statutory extension, preserving consideration of the dispute on merits.

Show-cause reply deadlines must precede personal hearings; fixing both on the same day makes the hearing schedule irregular.

GST registration cancellation for missing bank details was set aside because the notice omitted that ground.

GST assessments without a hearing may require fresh adjudication, while interest applies automatically when liability is finally determined.

Revenue litigation limits exclude interest and penalties from tax effect, even where reassessment is annulled on jurisdictional grounds.

Personal attendance at every hearing need not be mechanically required for retired departmental complainants represented by officials and counsel.

Exempt-income disallowance computed under tax rules cannot be added to book profits under the separate book-profit provision.

Concessional employee loan valuation uses a uniform lending-rate benchmark without breaching equality or exceeding delegated rule-making powers.

Reassessment under a second PAN involves deposit verification where judicial review does not assess the sufficiency of reasons.

Capital gains reinvestment exemption remains available when claimed in a reassessment return, provided the prescribed investment conditions are satisfied.

Benami law amendments apply retrospectively to confiscation machinery, while new offences and enhanced punishments apply only prospectively.

Review jurisdiction and delay condonation: whether court-granted liberty permits relief without considering the statutory bar on review.

Benami property attachment for earlier transactions was set aside alongside related Tribunal orders following an accepted prior decision.

Cross-examination in benami proceedings is not automatic when parties have a fair opportunity to rebut relied-upon material.

Benami property tests: corroborated ownership evidence supports attachment despite later retraction and unverified funding claims.

Benami transaction proof requires a demonstrated funding nexus and beneficial interest; otherwise provisional attachment cannot be confirmed.

Third-party remittances through banking channels do not alone establish sale proceeds for export drawback entitlement.

Special additional duty refunds for post-amendment imports require timely filing within the prescribed period after duty payment.

Customs penalties for import abetment require a link to the consignment; financing alone does not establish an offence.

Gold seizure requires reasonable belief to shift the burden, while investigation statements must satisfy statutory safeguards in adjudication.

Coal classification depends on prescribed testing methods, while the steam coal customs exemption excludes bituminous coal used for steam.

Imported sheet classification depends on condition at import, rather than intended use alone, when seat-cover manufacturing remains.

Dissolved companies cannot maintain declaratory and injunctive suits outside preserved statutory purposes unless their legal status is restored.

Corporate suit authorization and later board resolutions: production does not prejudge ratification, admissibility or the suit's maintainability.

Interim property restraints protect creditors where alleged corporate fraud raises potential personal liability despite no proven receipt of company assets.

Contempt appeals cannot challenge dismissal of a complaint concerning company bank account directions; punishment requires proven deliberate disobedience.

Public-interest company investigations may proceed despite FIR quashing on settlement where wider allegations remain subject to investigation.

Finalised valuation challenges remain barred by res judicata when prior objections were conclusively determined and implementation liberty is limited.

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.

Suspected cross-segment price manipulation supports interim market restraints and joint and several impounding of gains pending investigation.

Financial debt default supports insolvency admission, while unfulfilled settlement commitments do not displace statutory withdrawal requirements.

Recall for fraud in insolvency proceedings requires proof that material misrepresentation or concealment caused the dismissal.

Pre-existing disputes over testing charges and payment milestones bar operational creditor insolvency applications without a merits assessment.

Creditor intervention cannot bypass the insolvency threshold where settlement leaves independent claims unaffected and available for separate civil proceedings.

Certified copy requirements for insolvency appeals make filings incompetent when the copy is sought late without valid exemption.

Recall of final orders cannot replace review or an unexercised appeal without a recognised ground for reopening.

Non-resident rights shares depend on compliant existing holdings, with inquiry procedures and penalty proportionality also relevant to foreign-exchange enforcement.

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

Saved FERA penal proceedings remain subject to criminal appellate jurisdiction despite FEMA's separate appellate framework.

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.

Written arrest grounds and bail cancellation: existing bail remains in force for earlier arrests absent alleged misuse or other grounds.

Proceeds of crime attachment can reach holders not accused of scheduled offences when independently formed belief rests on material.

Bank balance attachment as proceeds of crime rested on a recorded statement and an admitted debt to an accused-controlled entity.

Direct appeals against provisional attachment orders are unavailable where money laundering law confines appellate jurisdiction to specified orders.

Money-laundering proceedings based solely on a predicate criminal case cannot survive its quashing but may be revived.

Prior hearing before criminal investigation is not ordinarily required when writ proceedings direct registration and investigation of a cognizable offence.

Ocean freight taxation under delegated legislation cannot stand when the relevant notifications exceed the charging provision and precedent remains unstayed.

Reimbursed freight paid to independent transporters falls outside clearing and forwarding service value when transport is outside the agent's obligations.

Works-contract service tax valuation accepts supported goods invoices, while investigation payments do not reduce penalties for intentional evasion.

Reimbursable service expenses fall outside pre-amendment taxable value even when a corporate provider qualifies as a consulting engineer.

Composite works contract valuation excludes identifiable goods sold from service tax, while pre-levy contracts and specified services were not taxable.

Residential hostel rentals for student accommodation fall outside service tax, while Cenvat credit depends on meeting eligibility requirements.

Job workers bear excise duty as manufacturers, while confiscation requires evidence and repacking may be revenue neutral.

Imported warranty replacement components lose duty exemption without factory use, while eligible Cenvat credit remains available.

Prescription lens fitting is assembly, not manufacture, for central excise purposes even when incidental refining and adjustments are required.

Duty valuation for export-oriented unit clearances cannot shift to a rule not invoked as the show-cause notice's basis.

Cenvat credit reversal is not required when non-excisable bagasse is cleared without payment of duty.

Duty-free input exemptions depend on export of finished goods, with bond enforcement outside normal limitation and penalties not automatic.

Sales tax surcharge retains its character as a tax on sales despite being calculated on the tax itself

Electricity infrastructure charges can attract VAT as consideration for the right to use goods despite retained licensee control.

Quasi-judicial immunity does not bar disciplinary scrutiny of alleged misconduct in rectifying orders that reduced confirmed demands.

Silver-palladium alloy taxation follows silver bullion classification under the notification, rather than classification with inferior alloys.

Revisional jurisdiction expires with statutory limitation and cannot be revived by audit objections or officer changes.

VAT input tax credit set-off remains available despite excess transitional credit claims, which must be addressed under GST.

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.

Anticipatory bail in commercial disputes protects against arrest while limiting tax reporting directions in the absence of compelling circumstances.

Stamp duty on multi-state loan agreements turns on completed execution, with contractual facility schedules relevant to stated monetary values.

Cheque dishonour liability requires an enforceable debt when cheques are issued against a subsequently set-aside tax assessment.

Defence evidence in cheque dishonour proceedings may remain closed when proposed bank testimony cannot assist on material facts.

Assigned assets and cheques acquired for consideration allow asset reconstruction companies to continue dishonour prosecutions as holders in due course.

Unlicensed money lending can leave promissory-note loans unenforceable and affect cheque dishonour proceedings, depending on the statutory bar.