Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.

Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.

Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.

Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.

Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.

Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.

Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.

GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.

Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.

Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.

Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.

Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief...

E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.

Excess input tax credit beyond reflected supplier data attracts extended-period assessment, interest and penalty; turnover mismatch requires documenta...

Arrest authorisation under GST law is required before anticipatory bail can be considered, with limited interim protection available.

Condonation beyond the statutory appeal-delay cap under GST awaits consideration after analogous appeals are placed before the Tribunal.

Effective hearing in faceless reassessment requires notices to reach the assessee, prompting remand for fresh assessment proceedings.

Wilful tax-payment evasion requires evidence beyond delayed payment; financial constraints and later payment negate prosecution.

Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...

Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.