Statutory appeal bars writ interference where no exceptional circumstances, jurisdictional defect, or prima facie vires issue is shown.

Statutory appellate remedy bars writ interference where notice and hearing were given in a GST refund dispute.

GST payment occurs only on appropriation to the Government; delayed debit attracts interest and composite period orders fail.

Statutory university functions and GST: affiliation and no-objection certificate fees were treated as non-taxable receipts.

Non-speaking refund rejection and fresh grounds in corrigendum led to quashing and de novo reconsideration after hearing.

Interest demand representations to be considered on merits after hearing; writ petition disposed without deciding liability.

Reassessment based on already-disclosed share transaction records cannot rest on mere suspicion or change of opinion.

Reassessment notice limitation under section 148 and substituted section 149 was challenged, but the Supreme Court dismissed the petition for delay and merits.

Limitation and reassessment jurisdiction: bona fide delay was condoned, and Section 151 approval had to be examined first.

Inclusive definition of Joint Commissioner upheld for prior approval in penalty proceedings under the Income-tax Act.

Assessment reopening requires prima facie material of escaped income; third-party allegations alone cannot justify a fishing inquiry.

Reassessment limitation under the new regime bars notice once the six-year period from the relevant assessment year has expired.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami law and retrospective penal provisions: SC declined review over attachment, confiscation, and Article 20(1) concerns.

Transfer of goods classification dispute ended with delay condoned and no interference found under Article 136.

Condonation of delay failed for insufficient cause, leaving the civil appeal time barred.

Customs exemption for imported platinum powder upheld; appeal dismissed after no error was found in the tribunal's order.

Wet Metric Tonne basis governs Fe content assessment for pre-amendment iron ore exports; retrospective DMT treatment is impermissible.

Eo nomine customs classification governs Bluetooth audio devices, and bona fide disputes do not justify extended limitation or penalty.

Food grade classification for imported STPP defeated anti-dumping duty, confiscation and penalties where Revenue failed to prove non-food grade status.

Former director prosecution needs specific allegations; vague complaints and a derivative look out circular cannot stand after quashing.

Auditor's advisory remark and mechanical cognizance cannot sustain prosecution under the Companies Act

SFIO investigation requires a lawful inspection report; persistent repayment default alone does not establish fraud or justify summons.

Condonation of short delay in company petitions may rest on uncontroverted medical cause and preserved limitation principles.

Condonation of short delay upheld where medical evidence supported the explanation and no perversity was shown.

Continuing possession by a Liquidator upheld where premises remained relevant to an unfinished liquidation and prior identical relief failed.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Limitation for insolvency claims runs from default date, and claim admission by the resolution professional is not acknowledgment.

EPFO claim during CIRP moratorium rejected where demand was not crystallised under Section 7A and report came later.

Approved resolution plan bars refund claims based on later tariff revisions and accounting adjustments

Pre-existing dispute defeats Section 9 insolvency admission where invoice, work quality, and default records are genuinely contested.

CIRP surplus cash remains distributable under the insolvency waterfall when the resolution plan is silent on that surplus.

Limitation in personal guarantor insolvency must track default and acknowledgments; Form B notice does not itself invoke the guarantee.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Foreign exchange contravention upheld as unauthorised dealing was proved, but the penalty was reduced in partial relief.

False ODI declarations and lack of bona fide business use can justify FEMA seizure under Section 37A.

Foreign summary judgment and enforcement limits under Indian law when real adjudication and regulatory permission are absent

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

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

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

Inherent criminal jurisdiction cannot replace revision, especially for belated omnibus challenges to distinct procedural orders.

Restitution from attached assets: court orders audit-cost allocation, website data transfer, and further asset seizure steps.

CBI report to be kept on record and circulated as Calcutta HC lists the matter for the next date

Provisional attachment under PMLA upheld as equivalent-value assets and prima facie laundering nexus were established.

Money-laundering proceedings may survive later inclusion of scheduled offences, and attachment stands without proof of lawful source of funds.

Provisional attachment of bank accounts may be relaxed against an equivalent fixed deposit, with automatic revival on default.

Reverse charge service tax dispute left open as the Supreme Court disposed of the appeals on revenue-neutral grounds.

Taxable value, cargo space trading, and extended limitation failed where reimbursable and absence of suppression defeated the demand.

Bareboat charter with possession and effective control transferred to the charterer is not taxable supply of tangible goods service.

SEZ service exclusions and input service credit: Rule 6(3) inapplicable, cab and insurance credits allowed, penalties fall away.

Government-controlled citizen-service functions qualify for exemption, while an interpretational dispute cannot justify extended limitation or penalties.

Sale of advertisement space with ancillary services remains in the negative list; extended limitation fails without suppression.

Cross-examination and Section 9D compliance are mandatory before relying on investigation statements in excise adjudication.

Cross-examination of material witnesses is essential when their statements support the demand; denial led to remand.

Involuntary manufacturing waste is not excisable merely because it is marketable or sold for consideration.

Broad Input Service Coverage and Limitation Rules allowed Cenvat credit on business-linked services, with demand time-barred

Depot valuation and limitation in central excise: valuation objection failed, but an unexplained delay made the demand time-barred.

CENVAT credit on concessional CVD for imported coal remains admissible where the customs notification imposes no credit bar.

Deemed rectification and delayed refund interest cannot be defeated by later void proceedings under sales tax law.

Works contract tax in joint development applies only to goods element for flat purchasers, not to land transfer value.

Tax recovery cannot proceed before service of demand orders; appeal time starts only after valid service.

Delayed VAT refund must carry statutory interest where excess tax is due and administrative excuses do not justify non-payment.

Entry tax on H.R. sheets and penalty issues remained undisturbed as delay was condoned and special leave dismissed.

Defective show cause notice defeats input tax credit reversal and penalty where the core factual basis was never addressed.

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

Reasonable time in tax assessments: prolonged unexplained delay after notice can invalidate assessments for unfair and arbitrary adjudication.

Recusal and apparent bias: connected rulings, interim observations, and remote allegations were held insufficient to show reasonable apprehension.

SARFAESI procedural non-compliance led to setting aside possession action, while contempt was closed for lack of tribunal jurisdiction.

Unilateral arbitrator appointment and estoppel in public tender contracts raised, with the Special Leave Petition dismissed.

No valid arbitration agreement means no jurisdiction; participation in proceedings does not cure the foundational defect.

Confirmed trades and agency liability: client and broker remained liable despite lack of prior written authorisation.