Challenge to Orders-in-Original proceeds as their operation remains stayed pending the next hearing before the Supreme Court.

Vested appellate rights protect pre-amendment GST penalty appeals from newly imposed pre-deposit conditions absent clear retrospective application.

GST registration restoration permits regularisation of return defaults when cancellation impedes business operations and tax recovery.

Regular bail for alleged fraudulent input tax credit transactions granted after investigation completion and reduced need for custody.

GST adjudication order rectification provides the statutory route to verify a taxpayer's claim of full invoice-tax payment.

GST registration restoration follows return filing and payment compliance where cancellation rests solely on continuous non-filing of returns.

Passenger carriage under Section 44B includes qualifying round-trip cruise operations despite ancillary on-board hospitality and entertainment services.

Software licence payment royalty characterisation remains undisturbed as the Special Leave Petition was dismissed solely for filing delay.

Condonation of delay requirements defeated a petition concerning fixed place PE, liaison office status, and income attribution issues.

Reasonable opportunity of hearing requires adequate response time and consideration of hearing requests before completing assessment.

Wilful tax-payment evasion requires conscious intent, so delayed payment without mens rea cannot sustain criminal prosecution.

Perversity in factual findings was not established where sales were accepted as genuine on possible evidence-based views.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

Benami money trail and prejudice test shape why attachment survived and the cross-examination challenge did not succeed.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Prior knowledge of import misdeclaration is essential before Customs Broker penalties for aiding duty evasion can be sustained.

Valid offence reports and proven Broker misconduct are required before licence revocation for alleged export overvaluation.

Derivative customs penalty for abetment fails when correctly declared components create no underlying importer contravention.

Conscious participation determines customs penalties; confiscation stood, but family relationship or employment alone could not establish abetment.

Monetary thresholds under the Government litigation policy bar departmental anti-dumping duty appeals below the prescribed limit.

Baggage confiscation jurisdiction is excluded from Tribunal appeals, requiring revision before the Government of India's Revisionary Authority.

Police-assisted eviction requires Company Court approval while a purchaser's vacant-possession application remains pending for consideration.

Statutory auditor criminal liability requires statutory duty, knowing falsehood or omission, and pleaded wilful default; negligence alone is insufficient.

Preference shareholders' class-rights variation and interim relief nexus upheld, with no interference in the High Court's decision.

Disclosure of SFIO investigation orders may be withheld at the preliminary stage to protect ongoing multi-entity investigations.

FIR quashing limits preserved investigation into alleged forged loan-security documents despite pending insolvency proceedings and indoor management claims.

Expiry of letters of credit does not end a continuing sale contract, while unregistered firms face contractual claim bars.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Alternative remedies for broker-share disputes precluded writ jurisdiction where arbitration and exchange grievance mechanisms remained uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences granted pending appeals where statutory penalties, repeat prosecution, fines, and directorship remained arguable.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Resolution plan finality can extinguish excluded claims and justify staying money-decree execution without mandatory deposit pending appeal.

Timely challenge to contingent claim classification is essential; implemented resolution plans cannot be reopened through delayed creditor claims.

TReDS reverse factoring preserves trade receivables as operational debt, preventing post-implementation reclassification from reopening a completed resolution process.

Liquidation asset access rights may be protected when post-insolvency obstruction directly impairs saleability and value realisation.

Clerical Rectification Does Not Reset Limitation, While Time-Barred and Genuinely Disputed Operational Debt Cannot Support Insolvency Proceedings

Personal guarantor insolvency process withdrawn after full settlement, with admission order set aside by consent.

Director liability under FEMA requires proof of control or culpable involvement; mere designation alone does not justify penalty.

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

Current account treatment for definite tournament services removes most foreign-exchange contraventions, but excess remittance and delayed repatriation remain liable.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

Mandatory opportunity notice and speedy trial protections can invalidate delayed foreign-exchange prosecutions despite available criminal revision.

Discretionary confiscation under FEMA permits penalties without forfeiting securities where adjudicatory discretion is properly exercised.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Pre-cognizance hearing under PMLA requires cognizance proceedings to restart, while custody and bail follow statutory procedure.

Anticipatory bail in money-laundering cases denied where money-trail investigation remained necessary and statutory twin conditions were unsatisfied.

Prolonged custody without commencement of pre-charge evidence warranted bail despite no finding of wilful procedural delay.

Review jurisdiction requires cured procedural defects and substantive grounds; reconsideration of the money-laundering proceedings order was refused.

Writ jurisdiction remains available despite alternate remedies, but interim protection fails without a prima facie case and balance of convenience.

Modification of bail conditions remains available where changed circumstances make a financial restraint unjust and recovery-oriented.

Reverse-charge tax on mining royalty requires lease-date verification before determining the applicable Government-services tax regime.

Supplementary invoice credit remains available where no adjudicated recoverable service-tax demand exists against the service provider.

Composite developmental works fall outside maintenance taxation, while exemption claims and extended limitation depend on evidence and statutory conditions.

Extended limitation requires deliberate evasion, so repeated audit-based service-tax demands on identical issues fail as time-barred.

Service-tax characterisation governs venture fund profits, copyright royalty, CENVAT credit, limitation, and penalties under the discussed principles.

SEZ service exemption survives Form A-2 non-production where authorised operational use is undisputed; delayed-return fees remain statutorily capped.

Captive-consumption exemption covers eligible factory shop-floor equipment used in manufacture when tariff classification is not excluded.

Input service credit for business-related C&F services beyond the factory gate remains available absent a specified exclusion.

Extended limitation requires suppression or equivalent conduct; an excise-duty demand based on audited records was time-barred.

CENVAT credit on pre-amendment structural supports remains available where materials enable installation and functioning of capital goods.

Unjust enrichment does not bar service-tax refunds when providers prove the tax burden was not passed to recipients.

Assessable value reconciliation defeats excise demand where consolidated accounts include sales and inter-unit transactions of another unit.

Review petition repeating previously considered grounds and identical relief is not maintainable and fails on merits.

Wilful suppression of turnover supports penalty when return omissions and unexplained delayed disclosures establish deliberate non-reporting.

Input tax credit requires independent proof of genuine purchases and physical goods movement, not merely self-generated transaction records.

Show-cause notice limits fiscal levies; format-based rejection of taxpayer records requires fresh assessment with meaningful hearing.

Timely rectification representations remain maintainable where administrative inaction caused delay, requiring fresh consideration under law.

Alternative remedy for recovery stay must be pursued before writ jurisdiction is invoked during a pending tax appeal.

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

Non-signatory spouse liability for cheque dishonour fails where proprietorship status, demand notice, and pre-summoning safeguards are defective.

Voluntary cheque execution must be proved before presumptions of consideration and liability can apply in a disputed civil claim.

Cheque dishonour defences requiring evidence cannot support quashing, and impleading a proprietorship concern does not invalidate the complaint.

Cheque dishonour complaints require payee or holder-in-due-course status; a deceased payee's spouse needs lawful entitlement.

Statutory composition of MSME Councils determines jurisdiction, making awards by overconstituted Councils void and open to writ challenge.

Independent criminal investigation may continue despite suspension of bank fraud classification, absent express restraint or demonstrated abuse of process.