GST registration restoration may follow return filing and full payment of tax, interest and late fees under statutory procedure.

Jurisdictional notice to legal representatives is mandatory before determining GST liability after a sole proprietor's death.

Bail in GST prosecutions favours liberty where evidence is documentary, investigation is complete, and no trial-process risk exists.

Effective notice and personal hearing requirements invalidate ex parte tax adjudication conducted without meaningful taxpayer communication.

Advance-ruling mechanism governs pending GST classification, exemption and liability questions, leaving merits for specialised statutory determination.

Proceedings against dissolved amalgamating companies are void; pre-amalgamation liabilities must be pursued against the successor transferee entity.

Income Declaration Scheme tax credit and income characterisation remained undisturbed after no basis for interference was found.

Assessment reopening based on survey material upheld where permanent establishment and attributable business income issues were raised

Specific penalty charges in show-cause notices remain essential where concealment and inaccurate particulars are distinct statutory grounds.

Judicial allowances excluded from salary computation may be disclosed as non-income receipts pending further consideration of the challenge.

Virtual hearing rights in faceless income-tax appeals require an effective oral opportunity; written submissions alone are insufficient.

Draft assessment protection for non-resident taxpayers invalidates direct final orders and unsupported best-judgment assessments entirely.

Fictitious-name benami transactions permit attachment of routed funds when cumulative evidence remains unrebutted by the benefiting participant.

Benami money trail and prejudice test shape why attachment survived and the cross-examination challenge did not succeed.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Doctrine of election prevents a will beneficiary from asserting inconsistent ownership, while permissive office occupation creates no life interest.

Retail-ready pet food classification covers labelled, fully formulated 20 kg dog and cat feed despite absence of MRP declaration.

Persuasive value of advance rulings supported raisin classification where statutory certificates outweighed unsupported contrary investigation findings.

Airport security interception does not invalidate a later customs seizure when competent officers follow prescribed search safeguards.

Network connectivity through an interface supports tariff exemption where Revenue cannot prove reclassification or suppression of material facts.

Indispensable supplier-provided software must be valued with imported hardware, triggering customs duty recovery and penalty for omission.

Transferable DFIA licence validity protects bona fide transferee-importers where exporter allegations remain unproved and licences are not cancelled.

Tender eligibility may assess promoter-director creditworthiness, with de facto corporate control prevailing over formal director reclassification.

Civil jurisdiction over guarantees, mortgages and pledges survives despite NCLT debenture redemption remedies; secured assets receive limited interim protection.

Amendment of company petitions can cover consequential rectification and subsequent resolutions while limitation objections remain for final determination.

Director liability for unrecovered GST dues extends to connected entities where corporate structures may shield tax recovery.

Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders.

Discretionary restoration costs require reasoned, case-specific justification and may not apply to statutory authorities performing assessment functions.

Public duty in stock exchange governance may bring senior officers within anti-corruption law, subject to factual determination.

Mandatory mutual-fund compliance requires maturity redemption, proper rollover consent, disclosure, and due diligence despite investor gains or no loss

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Pre-cognizance hearing rights apply before SEBI Special Courts take cognizance of complaints under the procedural framework.

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Supervisory jurisdiction cannot replace IBC appellate remedies for NCLT ex parte orders absent jurisdictional error or grave injustice.

Alternative statutory remedies limit writ relief, while interim asset orders affecting unheard third parties cannot survive.

Pre-existing dispute must be bona fide; admitted running-account liability supports admission of an operational creditor's insolvency application.

Commercial wisdom in resolution-plan approval prevailed as challenges alleging CIRP irregularities and statutory non-compliance were dismissed by the Supreme Court.

Part-performance protection may fail where an unregistered transfer MoU cannot satisfy compulsory registration requirements.

Financial debt and default established: pending settlements, counterclaims and viability assertions do not defer insolvency admission.

Director liability under FEMA requires proof of control or culpable involvement; mere designation alone does not justify penalty.

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

Sub judice protection under FEMA barred fresh notice and complaint based on the same cause of action, leading to quashing.

Delayed import payments as trade credit under FEMA, with RBI permission unable to cure the contravention and directors held liable.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

Discretionary confiscation under FEMA permits penalties without forfeiting securities where adjudicatory discretion is properly exercised.

Exclusive supply and customer incentive arrangements require proof of actual foreclosure or denied market access to breach 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 Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Provisional attachment challenges must use statutory adjudication, with all grounds considered through a reasoned final order.

Corporate representation under money-laundering investigation summons permits authorised signatory attendance, subject to directors' continuing duty to cooperate personally.

Unsoundness of mind inquiry required court-based video appearance; no further orders followed the trial court's declaration.

Double jeopardy protection does not prevent money-laundering prosecution where its elements differ from the predicate offence.

Reasoned adjudication of attachment objections required; non-speaking confirmation order set aside for fresh consideration of proceeds-of-crime nexus.

Reasoned findings on ownership, control and proceeds-of-crime nexus are essential before retaining frozen crypto and bank assets.

Cenvat credit on technical consultancy remained available where contractual supervision established use in developing exported technology.

Reverse-charge Cenvat credit remains valid on tax-payment challans, while export refund must follow quarterly eligible-credit formula.

Notice-period recovery from departing employees is not consideration for tolerating an act and does not create a taxable service.

Vocational training exemption protected construction skills courses before amendment, while bona fide disclosure barred extended limitation and penalties.

Input-service credit requires output-service nexus after 2011, while bona fide disputes restrict recovery and preclude penalties.

Reverse-charge treatment for PWD works contracts limits provider tax liability, while non-disclosure supports extended limitation and consequential penalties.

Conditional end-use duty-free clearances remain dutiable goods, excluding Cenvat credit reversal obligations under the Rule 6 mechanism.

Fruit juice based drink classification applies where lime or lemon beverages meet prescribed fruit-content and soluble-solids criteria.

Valid CENVAT credit payment prevents a second cash duty demand, while delayed payment attracts interest and procedural penalty only.

Stock shortages based solely on eye estimation cannot justify CENVAT credit denial or penalties without corroborative evidence.

Transaction value excludes unaccepted supplementary price increases, allowing duty refund where the buyer neither paid nor claimed credit.

Manufacture through conversion of polythene rolls into marketable bags attracts excise duty and can trigger extended limitation.

Trading account stock verification supports additions and penalty where deficient records and unexplained discrepancies establish wilful turnover suppression.

Reasonable time limits for penalty proceedings apply where no express limitation period is prescribed, barring delayed notices.

Input tax credit survives post-invoice discounts when credit notes preserve original invoice tax components, requiring reassessment of credit denial.

Single-point taxation of declared goods prevents a further levy on steel wire ropes made from previously taxed iron wire rods.

C Form compliance remains mandatory for concessional inter-State sales taxation, with unsupported transactions denied the reduced rate.

Secured creditor priority over State VAT dues protects auction purchasers where the bank's security interest and sale came first.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

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

Vicarious liability for cheque dishonour requires specific allegations of responsibility; directorship and general management assertions are insufficient for prosecution.

Defective Section 251 accusations can vitiate cheque dishonour trials where they misidentify the instrument and underlying liability.

Corporate separateness cannot shield auction disqualification where a company and director substantively operate the defaulting enterprise together.

Cheque presumptions survive cash-loan restrictions, while rebuttal requires cogent evidence and overlooked lending-capacity evidence warrants fresh consideration.

Corporate restructuring disputes requiring statutory adjudication are non-arbitrable, permitting exceptional supervisory review of an arbitral jurisdictional order.

Cheque dishonour presumptions applied where execution, consideration and enforceable debt were proved despite signature mismatch and blank-cheque defence.