Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.

Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.

Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.

Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.

Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.

SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.

Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.

Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...

Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.

Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...

GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.

Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...

Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...

Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.

Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.

Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...

Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.

Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...

Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.

Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.