Margin-based GST taxation of second-hand goods required record verification, prompting reconsideration of an ex parte assessment without pre-deposit.

GST Electronic Cash Ledger refunds require physical applications and supporting documents for recovery of inadvertent deposits with interest.

Mandatory personal hearing in GST adjudication cannot be bypassed where no fresh hearing date is communicated before assessment.

GST registration restoration follows payment of outstanding penalty and interest, together with filing of all defaulted returns timely.

Reasoned GST appellate orders require merits adjudication; non-prosecution alone cannot justify dismissal without addressing appeal grounds.

GST commencement limits tax recovery to post-commencement periods, barring demands for earlier periods under the regime.

Condonation of filing delay followed an earlier approach, resulting in dismissal of the Special Leave Petition.

Permanent establishment taxation retains foreign-company rates, requires TDS on head-office interest, and treats ATMs as computers for depreciation.

Gross-profit estimation for documented bullion purchases remains factual where no perversity or evidentiary defect is established.

Bogus purchase additions fail where books, invoices and bank payments support accepted sales and suppliers' non-response is uncontrollable.

Bona fide Form 10B filing delay condoned to preserve statutory exemption despite a pending alternate statutory remedy.

Stay of Tax Recovery Granted Where Incomplete Import Data Prevented Reconciliation and a Fair Assessment

Benami property claims cannot enforce ownership or possession through post-commencement suits, even where the underlying sale predates the prohibition.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Prior approval for benami property attachment requires statutory notice and recorded reasons before the approval process begins.

Benami property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Release of seized goods remains for customs determination under narcotics clarification, with merits left undecided.

Duty-Free Shop Goods Remain Subject to Import Licensing and Domestic Non-Fiscal Regulation Despite Warehousing or Intended Re-Export.

Reverse burden for seized gold requires tangible evidence of smuggling; credible domestic purchase invoices defeat confiscation and penalty.

Vehicle component classification requires material-specific tariff entries, excluding unavailable preferences and supporting extended recovery for intentional misdeclaration.

Customs classification of an archery crossbow places mechanically propelled bolts within sports or outdoor-game equipment tariff coverage.

End-use customs concessions fail for scrapped battery cells, requiring full differential duty recovery with interest on assessed import value.

Restoration costs must reflect actual regulatory expense, so an unsupported penalty for prolonged filing defaults was reduced.

Exhaustion of alternative remedies makes direct challenges to interim status quo orders premature before winding-up adjudication.

Existing prosecution sanction defects require trial-stage examination, while prior Companies Act investigations survive repeal and limitation needs evidence.

Quasi-partnership shareholder exclusion can justify supervised Swiss Challenge bidding to secure a fair share-purchase exit after confidence irretrievably fails.

Territorial jurisdiction arises when a company's registered office forms the investigative fulcrum, permitting a writ challenge.

Binding Judicial Directions Remain Enforceable Despite Pending Review, Requiring Immediate Implementation of Vacant Possession Orders.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Main objects clause limits virtual digital asset investments, rendering pre-amendment preferential issue deployment ultra vires and void.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Personal-guarantee liability remains uncapped by mortgaged-property value, while repayment plans require the statutory creditor voting majority.

Concluded liquidation auctions resist speculative challenges by non-participants, while deterrent litigation costs must remain proportionate.

Pre-admission interim moratorium ends for qualifying pending personal-guarantor insolvency applications, preventing restraint of creditor enforcement measures.

Post-admission insolvency settlements require Section 12A withdrawal and cannot directly overturn admission orders through Rule 11.

Fraudulent trading through removal of hypothecated machinery supports unreduced contribution to restore the corporate debtor's depleted assets.

Interim injunction restraint preserves disputed trust entitlement and alleged defalcation issues for final adjudication without prejudice.

Director liability for unrealised export proceeds survives company liquidation when reasonable recovery steps remain unproven.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

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.

Individualised money-laundering attribution determines monetary-threshold bail eligibility, while cancellation requires showing a perverse, fallacious, or investigation-prejudicial exercise of discretion.

PMLA regular bail threshold requires prima facie satisfaction of innocence despite prolonged custody and parity claims.

Prolonged pre-trial detention under PMLA supports regular bail where trial is unlikely to conclude promptly.

Bona fide purchase permits release of attached property when identifiable sale proceeds remain available for substituted attachment.

Humanitarian parole for critically ill spouses may be warranted despite other family caregivers being available.

Corresponding scheduled offences under anti-money-laundering law preserve enforcement jurisdiction for equivalent corruption offences under the J&K statute.

Pass-Through Insurance Premiums Stay Outside Service-Tax Value Where Fully Remitted Without Retention or Service Consideration

Self-borne TDS under reverse charge is excluded from taxable value, while service receipt date fixes the tax rate.

Construction service tax exemptions distinguish charitable education, SEZ units and public community halls across relevant periods.

Manufacturer delivery charges within VAT-paid sale price fall outside cargo handling service tax treatment for own goods.

Investor-procurement commission attracts service tax, subject to verified turnover, threshold exemption eligibility, and cum-tax valuation where applicable.

Composite works contracts using materials cannot be taxed as commercial construction services; GTA liability remains but penalty is waived.

Customer-Supplied Drawings Require Proven Production Nexus and Ascertainable Value Before Inclusion in Excise Transaction Value

Captive consumption valuation uses CAS-4 production cost, excluding general transfer valuation for sister-unit manufacturing transfers.

Delayed Monthly Duty Payments Attract Interest, Not Higher-Duty Computation, When Sealed Machines Were Not Operated

CENVAT credit on debonding remains available for former EOUs converted into DTA units after payment of eligible duties.

Cenvat refund correlation rules protect export credits despite repaid drawback, defeating recovery and consequential interest demands.

CENVAT input-service credit covers sales and manufacturing nexus services but excludes employee welfare facilities for manufacturers.

Clean-slate resolution plans extinguish excluded pre-resolution MVAT dues, barring recovery and requiring refund of statutory appeal pre-deposits.

Compensatory taxation requires measurable equivalent benefits and scrutiny of entry-tax validity under constitutional non-discrimination standards.

Rubber classification includes synthetic SBR Latex, placing it under the specified VAT entry rather than the residuary category.

Form-F declarations: final determinations for subsequent years preclude revision of an assessment accepting declarations under Central Sales Tax law.

Statutory interest on assessed VAT refunds applies where payment remains unpaid despite a refund determination.

Inter-State sales turn on contractual linkage to goods movement, while branch transfers require proof under the CST Act.

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

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Limitation-barred recovery plaints cannot be rejected where balance confirmations and tax deposits create triable acknowledgment issues

Employment contracts remain outside commercial-court jurisdiction, requiring return of a wrongly filed plaint to the competent civil forum.

Post-conviction settlement cannot reopen a final cheque-dishonour conviction through inherent jurisdiction after merits-based revision has concluded.

Cheque validity after bank merger prevents Section 138 liability when legacy instruments are presented after their prescribed deadline.

Fair vehicle repossession requires prior notice, cure opportunity, peaceful recovery, and transparent sale; forceful seizure can trigger restitution.

GST reimbursement disputes remain arbitrable where they concern contractual allocation rather than sovereign tax liability.