GST portal-only notice service is invalid unless statutorily notified, preserving responses and appellate remedies for affected assessees.

Personal hearing and valid notice requirements protect GST registration, preventing retrospective cure of defective cancellation and revocation actions.

Personal hearing compliance is satisfied by final submissions; a later determination order does not require another hearing.

Tax-period-wise adjudication requires separate proceedings, effective cross-examination of relied-upon witnesses, and proof of corroborative documentary evidence.

GST registration restoration may follow return filing and full payment of tax, interest and late fees under statutory procedure.

Jurisdictional notice to legal representatives is mandatory before determining GST liability after a sole proprietor's death.

Faceless assessment safeguards require notice-based additions and effective virtual hearing; apparent procedural non-compliance required further consideration.

Condonation of delayed Form 10B filing may follow where sufficient cause and genuine hardship are demonstrated.

Reassessment for undisclosed property funding remains valid despite wealth-tax disclosure when income-tax records do not reveal the source.

Co-operative credit facility deductions protect member-based interest income, while provisions and deposit evidence require verification before tax treatment.

Fair hearing in registration proceedings requires notice and opportunity before rejection; application restored for fresh adjudication.

Consistency in tax treatment preserves depreciation, deferred subscription revenue recognition, and interest deductions absent material factual or legal change.

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.

Interest on delayed investigation-deposit refunds is payable at 12% where no governing statutory rate applies.

Preferential tariff benefits require transaction-specific origin verification, preventing denial based solely on supplier non-cooperation and barring extended recovery.

Confiscation evidence standards require proof of smuggling, nexus and culpability; foreign markings or suspicion alone do not justify absolute confiscation.

Automatic data processing capability supports classification of interactive display assemblies as ADP machines rather than monitors for customs purposes.

Deliberate import undervaluation supports confiscation consequences and separate penalties where a managing partner directly participates in misdeclaration.

Investigation deposits recorded by customs remain refundable when unappropriated and the related duty demand is set aside on appeal.

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.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

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

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.

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.

Commercial wisdom in resolution-plan approval prevailed as challenges alleging CIRP irregularities and statutory non-compliance were dismissed by the Supreme Court.

Part-performance protection may fail where an unregistered transfer MoU cannot satisfy compulsory registration requirements.

Financial debt and default established: pending settlements, counterclaims and viability assertions do not defer insolvency admission.

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.

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.

Equivalent-value property attachment extends to pre-crime and ancestral assets when actual criminal proceeds remain unavailable or untraceable.

Provisional attachment challenges must use statutory adjudication, with all grounds considered through a reasoned final order.

SEZ service-tax exemption covers authorised operational services received outside the zone, while absent suppression defeats extended limitation.

Director remuneration under a genuine contract of service remains salary, excluding it from reverse-charge Service Tax.

Transfer of the right to use tinting machines creates a deemed sale, excluding lease rentals from service tax.

Despatch money under reciprocal laytime terms is not taxable service consideration without an independent service and direct payment nexus.

Business Auxiliary Service classification requires a specific statutory limb and evidence of the alleged taxable activity.

Evidence of actual non-monetary consideration is essential before service-tax demands can be sustained on notional valuation.

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

Revenue neutrality requires proof of admissible credit sufficient to offset excise duty; unsupported claims cannot defeat the demand.

Pre-notice tax payment bars corresponding penalties, while revenue neutrality may defeat evasion-based penalties but not timely tax demands.

Trading as exempted service requires proportionate reversal of common input credit using prescribed exempted-turnover valuation rules.

FOR destination contracts require inclusion of delivery-related costs in assessable value when title and transit risk remain with the supplier.

CENVAT credit on employee-related business services remains available where services support manufacturing and lack evidence of personal consumption.

Turnover enhancement requires supporting material; rejected books alone cannot justify increasing disclosed turnover after a clean survey.

Best judgment assessment requires cogent evidence; unexplained book non-production alone cannot justify taxable turnover enhancement.

Effective communication of revision proceedings required a merits hearing after delayed notice and disputed notification applicability.

Trading account stock verification supports additions and penalty where deficient records and unexplained discrepancies establish wilful turnover suppression.

Reasonable time limits for penalty proceedings apply where no express limitation period is prescribed, barring delayed notices.

Input tax credit survives post-invoice discounts when credit notes preserve original invoice tax components, requiring reassessment of credit denial.

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

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.

Vicarious liability for cheque dishonour requires specific allegations of responsibility; directorship and general management assertions are insufficient for prosecution.

Defective Section 251 accusations can vitiate cheque dishonour trials where they misidentify the instrument and underlying liability.