PMLA twin conditions bar regular bail where alleged undervalued asset sales generated unrecorded cash and investigation risks persist.

Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.

Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.

Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.

Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...

Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...

DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.

Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.

Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside

GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.

Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.

Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.

Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.

Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.

Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.

Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.

Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.

Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...

Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.

Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.