Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.

Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.

Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...

Penalty discretion under FEMA remains intact where a reasoned order is supported by evidence and inadequacy is unproven.

Pre-cognizance hearing under BNSS applies to PMLA complaints, requiring proposed accused to be heard before cognizance is taken.

Proceeds of crime are foundational to money-laundering proceedings, which cannot continue after final discharge in the scheduled offence.

Licensing pre-existing know-how is not consulting engineer service, and pre-section 66A reverse-charge demands fail without statutory authority.

Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...

Director liability for company tax dues requires statutory inquiry, with the Director proving absence of negligence or misconduct.

SEZ bifurcation and partial de-notification restructure the Manikonda technology zone into two separately delineated IT-enabled services areas.

Anti-dumping duty on Low Ash Metallurgical Coke applies to specified imports, with conditional exemptions for defined industrial uses.

Specified income exemption for the real estate regulatory authority depends on non-commercial activity, return filing, and unchanged income sources.

Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...

Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...

Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.

Condonation of delay in GST appeals restored access to merits review where timely filing was beyond control.

Temporary GST portal access must enable electronic statutory appeals; authority expected to decide the ID application within 30 days.

Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...

Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.

Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.