Pre-deposit compliance permits appeal while the challenge to Section 16(2) validity remains open for proper forum review.

Illegal arrest and detention for non-disclosure of arrest details and missing CBIC-DIN on arrest documents.

Recorded reasons to believe are mandatory before blocking input tax credit under Rule 86-A.

Writ jurisdiction cannot bypass GST appellate limitation absent patent illegality or natural justice breach.

Bail in CGST prosecution granted where custody was prolonged, investigation was complete, and no risk of absconding was shown.

Input tax credit under Section 16(5) prevails over Section 16(4) when returns are filed within the prescribed cut-off date.

Reassessment limitation and section 148 notice jurisdiction remain tied to exclusion of reply time under section 148A(b)

Section 153C notice upheld after prior section 148 quashing with liberty to proceed in accordance with law

Equalization levy, corporate veil and survey statements: Madras HC held reimbursement-based liability cannot be fastened without clear statutory basis.

TDS refund cannot be withheld against a separately contestable demand; immediate release was directed.

Reassessment amendment challenge remitted for fresh consideration, with liberty preserved to contest the new provision.

Taxability of interest on NPAs for co-operative banks follows earlier precedent, subject to the Supreme Court's final ruling.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

BIS certification and customs valuation disputes: Tribunal view on non-prohibited goods, no misdeclaration, and self-assessment upheld.

Customs confiscation and Section 124 compliance: waiver of notice and hearing rejected, seized goods released subject to duty and charges

Provisional release of imported secondhand machinery granted under Customs law, subject to conditions and final adjudication.

Interpretational customs classification dispute defeats broker penalty where no mala fide intent or abetment is established.

Exemption notification for edible-grade imports cannot be narrowed by adding an unstated end-use condition.

EPCG export obligation failure leaves duty recoverable, but impossibility from auction defeats interest, confiscation and penalty.

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Late procedural objection without shown prejudice was insufficient to warrant interference under Article 136.

Conditional directions on SEBI fund-raising stand subject to dismissal of petitions and liberty to proceed in law

Recall under NCLT Rule 11 is confined to procedural defects, not merits review, and dismissal was upheld.

Section 7 insolvency admission upheld despite settlement talks, partial payments, and restructuring proposals not negating default.

Section 7 insolvency can proceed on continuing default after loan recall, despite pending award challenge and execution.

Personal guarantor proceedings fail when guarantee documents and invocation are absent and jurisdictional facts are misrepresented.

CIRP control over corporate debtor premises defeats occupation claims based on unregistered arrangements and undisclosed awards

Purposive interpretation of court fee refund provisions supports full refund where settlement ends the dispute outside court.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

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.

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

PMLA bail and speedy trial concerns sustained where delayed ECIR proceedings and prolonged custody supported High Court relief.

Prolonged custody under PMLA can justify bail where trial delay looms and evidence is largely documentary, despite Section 45.

Strict appellate limitation under PMLA bars condonation of unexplained re-filing delay, while tribunal directions on seized material were upheld.

Execution of tribunal release order through local civil court was directed for properties within its jurisdiction.

Provisional attachment under money-laundering law sustained where buyers failed to prove lawful source of property acquisition.

Money-laundering and equivalent-value attachment upheld where compensation was projected as lawful and confiscation risk was shown

Rectification of mistake and taxability of bank subvention income: Supreme Court found no substantial question of law and dismissed appeals.

Independent GTA liability and extended limitation fail where transport is arranged by a contractor and tax is already discharged.

User-fee collection rights assigned for fixed consideration were taxable as a franchise-like service, with negative-list relief denied.

CENVAT credit on common input services upheld where abatement claim did not bar credit under the notification.

Charitable exemption for religious premises denied for commercial shop rentals; demand confined to normal period and penalty removed.

Corporate guarantee without consideration is outside service tax, and valuation cannot create taxability where none exists.

CENVAT reversal computation excludes export clearances and double-counted job-work turnover for common input service credit.

Extended limitation and unproposed penalty under excise law cannot stand without proven suppression or notice-based proposal.

CENVAT credit remains available for input services used in manufacture; procedural invoice defects cannot defeat substantive entitlement.

Input service CENVAT credit and limitation: business nexus and disclosed returns defeated demand, interest, and penalty.

Limitation for Cenvat credit refunds runs from the quarter-end, and delayed refund attracts statutory interest after three months.

Excisability and manufacture under central excise law: High Court lacked jurisdiction, and panel processing was not manufacture.

Consignment versus inter-State sale turns on the governing agreement and contemporaneous evidence for the relevant period.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Validity of dealer registration and Form C required fresh Tribunal reconsideration for the disputed transactions.

Commercial sense test excludes amusement rides from sport goods classification under the tax notification.

Stock transfer under CST law prevails where depot-level sales follow a framework arrangement and Form F defects are only procedural.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

Rebuttable presumption of legally enforceable debt under the Negotiable Instruments Act, with settlement ending the review proceedings.

Quashing of criminal prosecution after full banking settlement: Supreme Court applied abuse-of-process principles to end the case.

Privity of contract and necessary party test: a forwarding agent was properly deleted where liability lay against the principal buyer.

Criminal appeal must be decided on merits; one-line dismissal without amicus curiae was set aside and revived.

Betting on games of skill falls within State power, and online gaming laws were upheld as valid.

Section 138 cheque dishonour proceedings and IBC moratorium scope referred for reconsideration by a three-Judge Bench.