Statutory appellate remedy bars writ jurisdiction; limitation protection granted to enable tribunal adjudication on filing within specified period.

Writ jurisdiction under Article 226 requires utmost expedition; unexplained delay and alternate remedy bar discretionary relief.

Effective communication and right to personal hearing: ex parte GST demand quashed and remitted for fresh adjudication.

Stay of recovery through prescribed undertaking and pre-deposit permitted upon timely compliance with appeal timelines.

Payment of Admitted Contractual Dues: authority to issue speaking order within stipulated period; pay dues with interest if entitled.

Repeal Without Saving Clause extinguishes non final proceedings, permitting IGST refund claims and quashing pending notices.

Limitation principles: delay in filing SLP without satisfactory explanation resulted in dismissal despite issues on proceedings against non residents.

Writ Jurisdiction declined where identical substantial question of law is pending in another appellate proceeding; petition dismissed.

Condonation of delay in filing audit report: 31 day delay condoned where preponement and pandemic caused bona fide lapse.

Block assessment under the search-linked regime subsumes prior completed assessments, producing a single determination of total income.

Section 311 powers permit late reception of documentary evidence if essential to a just decision and no serious prejudice follows.

Right to Inspection affirmed: originals of foreign documents placed on record; accused may inspect and contest admissibility.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

Provisional release of seized imported goods allowed subject to deposit of enhanced duty, 10% bank guarantee and compliance conditions.

Exemption scope limited to express description: paddy reapers without binder excluded, but confiscation and penalties quashed for bona fide mistake.

Customs Valuation principles require corroborated, contemporaneous comparables; absent these, value enhancement and penalties set aside.

Customs valuation based on expert certificates is unsustainable; declared transaction value accepted and fines moderated accordingly.

Erroneous exemption claims can attract differential customs duty with interest, but confiscation and penalties may be unsustainable where description and procedures were correct.

Classification of technical-grade pesticides as insecticidal preparations, resulting in their classification under Heading 38.08 and an adverse ruling.

Rights Issue compliance affirmed; allotments and capital increase not oppression and interim restraint refused as premature.

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Transmission of shares to legal heirs may be ordered interim on prima facie entitlement while reserving full title adjudication.

Interim preservation of property: status quo to be maintained and no new third party interests until the Company Petition is decided.

Reduction of Share Capital affirmed; court upheld tribunal findings rejecting procedural bias and perverse valuation.

Undertaking as going concern: isolated asset sale not requiring special resolution; SARFAESI sale upheld and purchaser deemed bona fide.

Evidentiary Power: regulator and appellate forum may take and conduct evidence, but external enquiry reports not on record are inadmissible.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

Pre-existing dispute: a genuine operational dispute raised before a demand notice bars admission of a Section 9 insolvency petition.

Fraudulent Invocation of CIRP permits termination and imposition of penal and compensatory costs, including RP fees, when justified.

Procedural fairness requires a specific opportunity to explain; failure to do so upheld adverse observations against the IRP.

De facto control and connected person analysis sustain Section 29A ineligibility; CIRP to continue with fresh Form G.

Presumption of service at furnished address negates non-service defence; concealment warrants dismissal and costs imposed.

Audi Alteram Partem: accepting a non party mention without notice breaches procedural fairness and mandates fresh hearing.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Civil penalty liability without mens rea affirmed, with proportionality reduction and pre-deposit adjustment in sanction.

Unauthorized online forex derivatives trading triggers liability under FEMA, but mitigating factors can reduce the civil penalty imposed.

Reasoned finding requirement for penalties in foreign exchange enforcement: absence of evidence-linked findings overturns penalty.

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.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Service of relied-upon documents: Adjudicating Authority must decide completeness and order supply with opportunity to reply.

Provisional attachment and frozen funds: Adjudicating Authority is the forum for determination; limited salary payments may be permitted.

Freezing of suspected proceeds: retention upheld where investigative material provides reason to believe; encumbrance not a bar.

Provisional attachment under Prevention of Money Laundering Act upheld where documentary records and unexplained bank transfers establish proceeds of crime.

Proceeds of Crime: property acquired before offences may be provisionally attached as equivalent value when statutory tests are met.

Service of relied upon documents: electronic transmission is valid, and authority must supply additional relied documents and allow supplementary replies.

Right to fair hearing requires fresh adjudication where territorial nexus, exemption, limitation and double taxation defences were not considered.

Export-of-services exemption and registration allocation determined to require fresh adjudication after cancellation of redundant registration.

Export of services: supplies to foreign educational institutions treated as exports, and payments during probe can deem proceedings concluded.

Service Tax Valuation: where VAT paid on a deemed portion under VAT rules, service tax limited to the remaining contract value.

Cenvat credit on telecom towers and shelters confirmed; dismantlable goods and related input services qualify when used for taxable services.

Cenvat credit on telecom towers and associated input services allowed; transfer of valid unutilized credit permitted on centralized registration shift.

Export entitlement to duty exemption contingent on proven export; denial follows where export is unproven.

Pre-show consultation requirement is mandatory and failure to issue it vitiates the subsequent show cause notice; notice quashed.

Concurrent findings of fact upheld: no interference with limitation, timing of service tax, and historic statutory application.

Proportionate CENVAT credit reversal satisfies Rule 6 obligations and precludes alternate percentage recovery; time bar defeats related demands.

Input service: Transporting mine rejects to dumping yards qualifies as input service, enabling cenvat credit entitlement.

Franchise Service not attracted where contracts and invoices show manufacture-for-sale, not representational franchise; finding upheld.

Condonation of delay granted; petition dismissed after reliance on an identical prior order and settled settlement computation.

Monetary thresholds for tax appeals: a CBIC circular bars continuation of pending appeals where tax in dispute falls below the limit.

Interest on tax refunds accrues from refund application date where Rule 42 approval delays payment, producing entitlement.

Year-wise settlement scheme prevents cross-year refund adjustments; refund restored and subsequent year settlement must proceed without adjustment.

Burden of Proof in Input Tax Credit requiring specified transaction particulars; remand directed to reassess under Supreme Court guidance.

Admission of fresh evidence with alleged natural justice breach requires remand to the original authority for fresh evaluation and opportunity.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Natural justice breach: removal order invalidated for introducing fresh charges without notice; matter remitted for fresh hearing.

Arbitrator appointment under a special statute excludes general appointment powers, so the specified central appointing scheme prevails.

Supervisory jurisdiction: limited remand of valuation to DRT upheld while confirmed auction sale remains intact.

Supervisory power does not permit cancellation of registered deeds; civil courts must decide validity except where fraud is apparent.

Interim Relief: High Courts cannot grant standalone stays or status quo when an efficacious alternative remedy is available.

Presumption of signature and consideration upheld, failure to rebut statutory presumptions led to conviction being restored.