Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.

Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.

Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...

Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.

Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.

Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.

Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.

Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.

SCMTR-only manifest filing replaces supplementary IGM and EGM processes at New Mangalore and Karwar Ports.

Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.

Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.

Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.

Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.

Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.

Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.

Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.

Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.

Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...

Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.

TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.