Natural justice in fraudulent GST registration disputes requires meaningful hearing before adjudication is sustained or reconsidered.

Wrong-head IGST payment may be adjusted against CGST and SGST where the full tax liability was timely discharged.

Separate assessment orders remain valid when separately noticed and issued simultaneously, with merits challenges routed through statutory appeals.

Electronic GST notice service remains valid, while unavailed statutory remedies generally restrict writ challenges to demands and registration cancellation.

Retrospective input tax credit eligibility can displace delayed-filing demands, while payment mismatches and consequential penalties require fresh verification.

GST Appellate Tribunal remedy becomes available after constitution, with protected filing period, deposit credit and opportunity to cure defects.

Termination compensation as capital receipt escaped capital gains where no cost-of-acquisition machinery applied to extinguished intangible rights.

Insurance business profit computation covers investment gains, MAT, expenditure disallowance, withholding obligations, UPS depreciation and assessment consistency principles.

Reason to believe requires tangible material and disclosure; reassessment fails where allegations remain unsupported suspicion.

Block assessment validity requires statutory scrutiny notice and search-derived material; post-search evidence cannot sustain undisclosed-income assessment.

Trust registration scrutiny excludes exemption restrictions and focuses on objects, genuine activities, and relevant legal compliance requirements.

Genuine exchange-traded share gains cannot be taxed as unexplained cash credit on general penny-stock allegations alone.

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

Benami share transfer found where nominal payment, deferred consideration, and continued transferor control showed effective ownership remained unchanged.

Civil contempt requires clear proof of wilful breach of a specific operative court direction, not unsupported assertions.

Late filing fee on supplementary Bills of Entry cannot be imposed mechanically where natural bulk cargo variations establish sufficient cause.

Specific tariff classification for specialised ophthalmic equipment prevails, defeating reclassification-based duty, confiscation and penalty proceedings.

EOU input destruction after due intimation avoids duty where no diversion or misuse occurs under harmonised policy rules.

Rectification jurisdiction cannot reopen debatable classification issues when acceptance of declared classification eliminates the basis for extended limitation.

Duty drawback jurisdiction lies with the Revisionary Authority, excluding Tribunal appeals against Commissioner (Appeals) orders.

Cheating requires dishonest intent at inception; subsequent commercial default and settled insolvency dues cannot sustain criminal prosecution.

Stamp duty on amalgamation orders requires relevant approval-stage valuation material, not reliance solely on an earlier valuation report.

Borrower interest liabilities survive NPA classification, while listed-entity auditors require evidence, mandatory quality review and appropriate modified opinions.

Discretionary transfer of winding-up proceedings depends on timely, bona fide grounds and may be refused once liquidation has substantially progressed.

Special Companies Act procedure excludes BNSS pre-cognizance hearing in SFIO prosecutions before the Special Court.

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

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

Mandatory mutual-fund compliance requires maturity redemption, proper rollover consent, disclosure, and due diligence despite investor gains or no loss

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Integrated real estate project land cannot be isolated through delayed termination after statutory approvals and homebuyer rights crystallise.

Section 7 CIRP admission follows established debt and default unless a realisable adjudicated claim justifies refusal.

Assignment deed registration and proof of filing authority cured procedural defects in the Section 7 insolvency application.

Interest on inter-corporate deposits may form part of financial debt where oral arrangements and acknowledgments establish the obligation.

Interim moratorium under insolvency law bars fresh debt suits, including composite plaints, and can trigger rejection of the plaint.

Extinguishment of pre-CIRP claims under an approved resolution plan bars survival of an arbitral award.

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.

Sub judice protection under FEMA barred fresh notice and complaint based on the same cause of action, leading to quashing.

Delayed import payments as trade credit under FEMA, with RBI permission unable to cure the contravention and directors held liable.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

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.

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

Proceeds-of-crime nexus is essential: equivalent-value attachment cannot enforce a pre-existing civil debt absent receipt or diversion.

Proceeds of crime attachment can rest on probable fund tracing, and prior property purchase does not automatically defeat attachment.

PMLA bail granted where predicate offences were not shown to subsist and no proceeds of crime were identified.

PMLA attachment survives death of accused; Special Court is the proper forum for confiscation or release orders.

Unlawful assault claims during PMLA examination failed for lack of contemporaneous evidence and immediate complaint.

Provisional attachment under PMLA: High Court follows earlier precedent and declines interference with tribunal relief

Contractual recovery claims require civil remedies when deductions are disputed and separate causes of action are time-barred.

Reverse charge on insurance-agent commission places Service Tax liability on insurers; tax-return data alone cannot sustain demands.

Refundable property advances escape service tax where not consideration, while own-flat sales are not agent services.

Cenvat credit restoration falls outside duty-refund rules, while total-credit reversal demands cannot exceed the applicable statutory scheme.

Intermediate liquor job work qualifies for service tax exemption, while return-filing late fees and separate interest remain payable.

Service tax valuation excludes reimbursed exchange transaction charges where they are not consideration for the taxable brokerage service.

Reliable weighment and corroborative evidence are essential to sustain a demand based on alleged clandestine stock shortages.

Cess credit cross-utilisation for excise duty remained impermissible, while sufficient regular credit defeated interest and interpretational dispute removed penalty.

Limitation pleas must be decided before merits remand where a time-bar finding could make further adjudication unnecessary

Exemption covers un-machined castings solely used to manufacture wind-operated electricity generators and their components

Pre-deposit under Section 35F includes earlier appellate deposit, reviving appeals rejected solely for alleged non-compliance.

Concessional CVD credit entitlement remains available, while extended limitation and major penalties fail absent supporting grounds.

Retrospective withdrawal of sugar exemption permits principal tax recovery, but bars pre-amendment penalties and limits interest to lawful demand.

Review jurisdiction cannot reopen decided tax issues, while failure to produce records leaves a substantially identical assessment challenge unsuccessful

Revised return requirements limit later claims for a lower VAT rate first raised during reassessment proceedings

Declared goods reimbursement limits State input tax credit denial, requiring notifications to be read down for inter-State resale transactions.

Secured creditor priority over State tax dues supports sale certificate registration free from later attachment and revenue encumbrance.

Retrospective interest liability rejected where Section 10(2) could not apply before its commencement.

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

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Recovery certificates could not support insolvency notices before the later deeming provision, which had no retrospective operation.

Royalty computation through inclusive sale value remains a valid regulatory measure against mineral pricing manipulation and evasion.

Reduced cheque demand after disclosed part payments may remain valid; disputed debt and Section 56 issues generally require trial.

Settlement preserving cheque dishonour complaints keeps prosecution alive, while civil detention remains distinct from criminal punishment and double jeopardy.

Motor accident compensation income assessment should use prior returns flexibly, with a three-year average for self-employed earners.

Specific averments under Negotiable Instruments law are required to prosecute a director for cheque dishonour.