Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.

Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.

Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...

Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.

Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classificatio...

Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.

Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.

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.