Omission of Rule 96(10) without a saving clause leaves refund-recovery orders undisturbed on constitutional validity.

GST registration restoration despite expiry of revocation time limits remains conditional on payment of statutory liabilities.

Alternative remedy in GST disputes channels contested service and adjudication-record objections to statutory appellate review.

Portal-only show-cause notice uploads can breach natural justice, requiring merits review despite a limitation-based appellate rejection.

Procedural fairness in GST adjudication led to fresh proceedings after lack of separate intimation and a post-reply hearing.

Portal-only service of statutory notices can breach natural justice, requiring fresh notice, hearing, and reasoned adjudication.

Refund of partnership payments for a partner's tax demand fails where deposits and cheque were voluntarily tendered.

Assessment reopening requires year-specific material; loans received in an earlier year cannot support reopening for a later year.

Cryptocurrency disclosure in income-tax returns defeats reassessment where sales, stock and income were fully reported.

Reassessment after scrutiny requires fresh tangible material; reopening a disclosed capital loss on identical facts is invalid.

Wrongful PAN linkage invalidates tax assessment and penalties for company transactions wrongly attributed to an individual taxpayer.

Sufficient cause for delay requires a bona fide explanation, barring Revenue condonation for prolonged administrative inaction.

Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami confiscation takes precedence over a subsequent secured mortgage, leaving lenders to pursue alternate collateral and statutory claims.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Benami transaction indicators established beneficial ownership where the recorded purchaser lacked funds and acted on another's directions.

Error Apparent on Record Defines the Review Threshold in an Appeal-Maintainability Dispute Involving Monetary Limits.

Provisional release of imported nut pieces was confirmed where testing indicated cattle-feed use and no prima facie prohibition.

Reasonable-period limit on drawback recovery invalidates unexplained proceedings initiated years after payment where fraud or suppression is absent.

Pakistani-origin import and transit prohibition applies to transhipped consignments entering India, subject to customs origin verification and seizure.

Container release requires de-stuffing charges and importer notice where cargo remains inside and the importer is absent.

Customs revaluation requires corroborated valuation evidence and statutory confiscation procedure, preventing differential duty, fines, and extended-period recovery.

Civil jurisdiction over inherited company-held assets survives where statutory bars and benami objections require evidentiary determination.

Review jurisdiction excludes unclaimed capital-reduction refunds from Investor Education and Protection Fund transfer rules in this context.

Co-operative bank winding-up requires statutory inspection, reasons and a meaningful hearing; Reserve Bank requisition alone is insufficient.

Fair valuation-based buy-out directions were stayed pending appeal amid disputed valuations and minority shareholder exclusion concerns.

Representative stakeholder remedies cannot be pursued individually to reopen concluded oppression and mismanagement proceedings or challenge class-wide final relief.

Company-name rectification requires holistic comparison: TOPLAD too nearly resembles TOPLAND, without proving likely consumer confusion.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Clean slate protection extinguishes excluded water-charge claims after resolution-plan approval, preventing recovery from the corporate debtor.

CIRP restoration discretion requires record-based reasons before liquidation can override a unanimous creditor decision on value maximisation.

Agreement-Based Security Interests Exclude Statutory Tax Charges from Secured-Creditor Priority in Corporate Insolvency Resolution Processes

Interim Stay of Insolvency Professional Suspension Refused Where Disciplinary Findings Showed Prima Facie Regulatory Breaches

Resolution-plan clean slate permits surviving debtor claims while limiting extinguished operational creditor claims to defensive set-off in arbitration.

Creditor insolvency petitions require an actual statutory act of insolvency; non-payment or attempted transfers do not suffice.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

Prospective application of FEMA seizure powers permits scrutiny of post-commencement payments, while unreasoned NOC refusals require reconsideration.

Civil FEMA liability for non-compliant foreign investment does not require mens rea and may support property confiscation.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

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.

Freezing orders under anti-money-laundering law need not state reasons where statutory adjudication and appellate remedies remain available.

Money-laundering attachment for unauthorised Tramadol exports survives where destination concealment and quantified proceeds of crime are established.

Likelihood of concealment limits attachment of seized or mortgaged assets, while equivalent-value property may secure dissipated proceeds.

Money-laundering bail restrictions leave regular bail refusal undisturbed when special leave review declines intervention.

Corporate liability for alleged money laundering requires evidence linking the company, not merely directors' personal land transactions.

Premature PMLA challenge disposed of, with liberty to seek adjournment pending resolution of connected proceedings on the issue.

Service-tax clarification powers: jurisdictional authorities cannot issue binding liability clarifications outside statutory adjudication or the advance-ruling framework.

Service tax timing depends on when commission-agent services were performed, not later commission receipt, preserving the applicable exemption.

Railway original works exemption protects composite infrastructure contracts, while shared tax data cannot alone establish suppression.

Works contract valuation and verified taxable receipts restrict differential service-tax demands involving ready-mix concrete production activities.

CENVAT credit for motor vehicles remained available where wrongly paid service tax exceeded the disputed credit reversal.

Service tax valuation excludes recipient-borne TDS, while procedural lapse does not defeat adjustment of advance GTA tax.

Captive consumption exemption for inputs turned on whether by-products, waste or residue were marketable and excisable; appeals were dismissed.

CENVAT credit on moulds sent for job work remains available where the revenue-neutral arrangement creates no double credit.

Commission-agent services for depot sales qualify for CENVAT credit when distributed through an Input Service Distributor.

Capital-goods CENVAT credit survives works-contract installation when duty-paid components are received and used in the manufacturer's factory.

Retrospective exemption scope covers site-manufactured Ready Mix Concrete, defeating duty demand and extended limitation period.

CENVAT credit remains available for excise duty paid during default periods despite the Rule 8(3A) restriction.

Prior sanction for specified fiscal offences does not shield independent forgery charges involving disputed tax-evasion transactions.

CERSAI-registered security interests take priority over unregistered GST charges, invalidating restraints on NOCs for secured assets.

Self-assessed VAT refunds remain payable when no assessment, audit, or void arrangement proceedings justify withholding them.

Non-interference with a VAT order left the challenged ruling intact and ended the special leave petition.

Physical Form at Sale Governs Fiscal Classification, Leaving Powder and Biscuit Drink Preparations Under Residuary Treatment

Statutory Preconditions for Tax Scrutiny Bar Proceedings Without Notice, Timely Action, and Gazette-Notified Delegated Authority

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

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

Third-party possession objections require adjudication before coercive recovery can displace a claimant from auctioned property.

Quashing limits in cheque dishonour disputes require trial where cheque identity and evidentiary effect remain factually contested.

Disciplinary misconduct proceedings continue despite complaint withdrawal, while review requires demonstrable grounds and Article 226 intervention remains limited.

Additional evidence under Section 311 CrPC may be admitted after closure when necessary to explain disputed payment records.

Limited public-policy review preserves maritime arbitral awards where untimely bias challenges and unjustified termination fail.

Section 37 bail conditions can be met where prolonged custody and weak contraband linkage support regular bail.