GST arrest and summons powers remain valid as ancillary to constitutional authority over levy, collection and evasion control.

Statutory appellate remedy requires factual review of input tax credit and circular-based demand disputes before writ intervention.

Common adjudicating authority selection through administrative circulars remains valid where notified officers already possess pan-India jurisdiction.

Notice of a rescheduled tax hearing is essential; its absence invalidates an ex parte assessment.

Authentication of GST notices determines validity: unsigned portal documents cannot support adjudication, recovery, or bank-account attachment.

Three-month GST notice limitation counts calendar months after issue, while ex parte demand requires taxpayer response and fresh adjudication.

Section 153C seized-document nexus remains undisturbed after the petition challenging the underlying ruling was dismissed.

Principal-officer liability for TDS default fails where prosecution rests on an individual's incorrect designation as company director.

Reassessment after amalgamation cannot target a dissolved predecessor when identical income is assessed in the successor's hands.

Exchange of information and treaty scope shape limitation extensions for assessments based on foreign tax information.

Reassessment notice cannot survive after proceedings against purchasing company are dropped while action against seller remains reserved.

Reasoned Tribunal adjudication: unreasoned common disposal of separately heard appeals requires fresh independent consideration by another Bench.

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

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

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

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.

Alternative statutory remedy does not bar writ review where alleged prohibition lacks an identified legal or notification basis.

Statutory limits on provisional bank-account freezing prevent attachment from continuing after expiry despite pending customs adjudication proceedings.

Transitional protection for pre-notification gold imports extends to bona fide commitments secured by substantial advance payments.

Provisional release of seized betel nuts was unwarranted where origin remained uncertain and food-safety testing showed unsafe contamination.

Physical incorporation of imported inputs preserves Advance Authorisation compliance despite duty-free packaging used for exported IMFL.

Reasonable belief under customs law limits burden shifting before gold confiscation and penalties for alleged smuggling.

Section 230 compromise period may be extended where changed creditor circumstances support value maximisation and corporate revival.

Partnership dissolution requires liquidation or market-value settlement, preserving an outgoing partner's asset share beyond dissolution-date valuation.

Director disqualification cannot deactivate a DIN without Rule 11 compliance and a prior hearing under natural justice.

Company investigation safeguards require recorded statutory satisfaction and prior hearing before external agencies receive tracking-information directions.

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

Limitation for dividend-transfer offences barred delayed prosecution, while prolonged inactivity made continued criminal proceedings unwarranted.

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.

Forensic audit evidence supports fraudulent transaction findings when management cannot rebut reliable records, sustaining creditor-protection contribution liability.

Prospective liquidation amendments cannot disrupt a going-concern sale process commenced under earlier governing regulations and liquidation order.

Independent liquidation assessment is required before liquidation; viable settlements may justify restoring CIRP for withdrawal consideration.

Expired Way Leave Permissions cannot be retrospectively renewed without jurisdiction, safety assessment, and a hearing for affected rights holders.

Interim moratorium protects civil debt recovery only, leaving cheque-dishonour prosecution and personal accountability unaffected.

IBC appeal limitation remains absolute: certified-copy delays cannot extend the non-extendable outer period for filing appeals.

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.

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

Proof of actual software receipt is required for foreign-exchange remittances; authorised company officers remain liable without due diligence.

Foreign-exchange compliance breaches in share transfers and escrow security arrangements sustained, while chairman's residential-status charge failed.

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.

Money-laundering charges focus on criminal proceeds, statutory statements, prosecution sanction, and proof of a financial link.

Prima facie material for money laundering defeats discharge where records and statements indicate knowing transfer of criminal proceeds.

Rectification of clerical error remains pending after applicant's non-appearance; prosecutor must notify the applicant's office before relisting.

PMLA special leave challenge dismissed, leaving prior order undisturbed while trial proceedings are encouraged to conclude promptly.

Recorded reasons to believe validate PMLA searches and arrests involving disputed government land compensation transactions.

Surety solvency certificates are not required for restored property; bond execution and a refund undertaking remain mandatory.

Mandatory verification under the Sabka Vishwas Scheme requires reconsideration of conflicting payable amounts based on complete documentary evidence.

Service-tax treatment of trading and hostel rentals excludes sales and residential-dwelling rent from taxable services.

Service tax reconciliation requires verification of corrected challans and customer advances before fresh adjudication of receipt-reporting differences.

Dealer incentives: Trade discounts and price adjustments lack taxable service consideration without a specific contractual obligation.

Limitation from order receipt prevents dismissal where dispatch alone fails to prove valid service and communication.

Reverse-charge service tax on CIF ocean freight cannot be imposed on Indian importers who are not service recipients.

Tribunal remand directions require fresh classification, valuation and extended-period adjudication with technical evidence and approved classifications considered.

Proof of Service for Personal-Hearing Notices Is Essential Before Determining Central Excise Interest Disputes on Appeal

Processed milk as an intermediate product does not trigger CENVAT credit reversal when used to make dutiable confectionery.

Clandestine clearance allegations require corroborated proof of manufacture, inputs, transport, buyers and consideration; estimates and unverified records fail.

Interest on refunded investigation deposits runs from deposit to refund outside the statutory delayed-duty-refund regime.

Extended limitation for CENVAT credit recovery fails without evidence of suppression, fraud, or intent to evade duty.

Fiscal interest liability requires payment default under prescribed return dates, preventing authorities from altering lawful filing periodicity.

Priority of secured creditors under SARFAESI remains unresolved after a delayed challenge was dismissed without examining the legal issues.

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

Composition-scheme eligibility survives belated revised returns when finally determined taxable turnover remains below the prescribed threshold.

Commodity classification requires distinct tariff treatment where Furnace Oil and Light Diesel Oil differ materially in identity and use.

Secured creditor priority under SARFAESI defeats a subsequently recorded State VAT charge on auctioned mortgaged property.

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.

Debts Recovery Tribunal remedy remains available where a diligent writ challenge was redirected despite ordinary limitation expiry.

SEZ Fiscal Exemption Extends to Pre-Ordinance Lease Deeds Under an Existing State Investment Policy

GST reimbursement for pre-GST contracts survives tax-inclusive tender clauses where later tax burdens are verified and comparable contractors receive relief.

Stamp valuation enquiries may not require fraudulent intent, but binding precedent on wilful undervaluation awaits larger-Bench review.

RBI supersession of multi-State co-operative bank boards may continue beyond elected tenure, subject to statutory aggregate limits.

Repayment of released appeal deposits remains mandatory upon acquittal despite procedural irregularity in the refund direction.