GST registration revocation remains available through a fresh application despite expiry of the appellate limitation period.

Effective opportunity of hearing is mandatory where a disclosed accident prevents responses to a show-cause notice and assessment proceedings.

Effective opportunity in reassessment requires disclosure of relied-upon material before the taxpayer submits meaningful objections to proposed liability.

GST registration revocation permitted after filing pending returns and paying outstanding tax, interest and penalty

GST registration cancellation cannot rest solely on NIL returns because the statutory cancellation grounds do not include them.

Bank guarantee substitution for seized conveyance release permitted with equivalent surety, preserving appellate determination of seizure issues.

Pecuniary jurisdiction for reassessment notices is mandatory; initiation by a non-jurisdictional Assessing Officer invalidates consequential assessment proceedings.

Reasonable opportunity of hearing is mandatory before income-tax jurisdiction transfers where such opportunity can be provided.

Redemption premium on convertible bonds remains revenue expenditure and may be amortised proportionately across the bonds' maturity period.

Consequential misreporting penalties cannot survive when appellate proceedings set aside the underlying assessment addition and adjustment.

Prior notice for assessment enhancement remains mandatory; general appellate scrutiny cannot replace a specific opportunity to show cause.

Concurrent factual findings on seized-document attribution remain binding unless perversity is established in a Section 260A appeal.

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.

Customs and integrated tax exemptions for orthopaedic implants raise substantial questions on interpretation, demand, limitation, confiscation and penalties.

Timely customs licence revocation proceedings required merits review after compliance with the binding completion deadline.

Non-adjudicatory sanction orders do not resolve pending interest claims, which require separate customs authority determination under law.

Fresh Customs Broker Licence applications require independent assessment when final appellate exoneration negates the allegations underlying prior revocation.

Show Cause Notice Scope and unreliable statements defeated customs penalties for alleged gold smuggling.

Confiscation requires a specified, established contravention and procedural safeguards; mobile phone re-export remained permissible without fine or penalty.

Fraud classification requires a definite forensic finding based on complete borrower records; inconclusive audit material cannot sustain notice.

Mandatory transfer formalities invalidate alleged share and immovable property transfers based solely on unilateral records and accounting entries.

Tender eligibility may assess promoter-director creditworthiness, with de facto corporate control prevailing over formal director reclassification.

Civil jurisdiction over guarantees, mortgages and pledges survives despite NCLT debenture redemption remedies; secured assets receive limited interim protection.

Amendment of company petitions can cover consequential rectification and subsequent resolutions while limitation objections remain for final determination.

Director liability for unrecovered GST dues extends to connected entities where corporate structures may shield tax recovery.

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.

Prior approval for liquidator arbitration is mandatory, but post facto approval makes an earlier invocation effective from approval.

Reasoned fraud classification requires independent consideration of defences; reproducing audit observations and show-cause allegations is insufficient.

Necessary-party requirement: Chapter 11 Trustee removed where no substantive relief or cause of action was pleaded against her.

Supervisory jurisdiction cannot replace IBC appellate remedies for NCLT ex parte orders absent jurisdictional error or grave injustice.

Alternative statutory remedies limit writ relief, while interim asset orders affecting unheard third parties cannot survive.

Pre-existing dispute must be bona fide; admitted running-account liability supports admission of an operational creditor's insolvency application.

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.

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.

Regular bail in money-laundering proceedings follows prolonged custody, prior incarceration, unframed charges, and unlikely early trial completion.

Mandatory bail conditions in money-laundering cases prevail where the original bail order disregards material evidence and statutory presumptions.

Anticipatory bail under money-laundering law remains available where overseas service defects undermine allegations of deliberate evasion.

Proceeds of crime require a proven link to a completed scheduled offence before money-laundering bail restrictions apply.

Money-laundering discharge requires prima facie links to predicate-offence proceeds, while factual defences and valuation objections await trial.

Equivalent-value attachment can extend to pre-existing assets where alleged proceeds are untraceable and cash deposits remain unexplained.

Recovery from legal heirs requires statutory machinery; deceased sole proprietor's service-tax garnishee demand could not be enforced.

Electricity transmission-related rentals, supervision charges and reimbursements qualified for exemption, leaving related service tax demands unsustainable.

Extended limitation requires proof of wilful suppression or evasion intent; third-party tax data alone cannot sustain service-tax demands.

Extended service-tax limitation requires proof of deliberate tax evasion, not merely third-party data discrepancies or return non-filing.

Toleration of contractual breach requires prior consideration-linked consent; public infrastructure services and road-work relief remained exempt.

Penalty waiver under the Sabka Vishwas Scheme extends to co-noticees after the principal noticee settles the service-tax demand.

Effective cross-examination and consideration of material submissions required fresh excise adjudication after natural justice breaches were identified.

Restoration of default-dismissed appeals requires Tribunal consideration where sufficient cause for non-appearance is established under procedural rules.

Contractual default deposits remain liquidated damages, excluded from transaction value and incapable of supporting extended recovery or penalties.

Finality of refund entitlement bars later recovery or rejection based on a renewed unjust enrichment objection.

Surplus bagasse-based electricity sold externally does not trigger the Rule 6(3) CENVAT payment requirement.

Settlement under the legacy dispute scheme waives Rule 26 penalties for co-noticees despite no separate declarations.

Natural justice requires tax appeals to address written grounds; dismissal solely for non-appearance is invalid for non-application of mind.

Recovery from pension benefits requires impleading affected officers and providing them a fair opportunity of hearing.

Entry tax reassessment must reflect actual invoice recoveries after arbitral awards affecting meter-tampering charges.

Final resolution of underlying VAT liability required quashing forgery proceedings against a similarly placed co-accused.

Statutory interest on tax refunds remains payable despite departmental revision withdrawal under the monetary-limit litigation policy.

Turnover enhancement requires cogent evidence of undisclosed transactions; non-production of books during survey alone is insufficient.

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

Interim protection for unsecured project loans may require borrowers to create the contractually mandated Debt Service Reserve.

Inherent criminal jurisdiction remains limited where complaint material shows no prima facie offence and the dispute is civil.

Anticipated royalty governs stamp-duty valuation of indeterminate Government mining leases, while dead rent remains only a minimum payment.

Contractual GST computation remains arbitrable, but awards cannot apply unincorporated EPC tax guidelines to item-rate contracts.

Cheque dishonour liability of responsible individuals continues despite insolvency moratorium, liquidation, and suspension of the company board.

Handwriting comparison of cheque entries remains available when authorship is specifically alleged and directly affects execution credibility.