Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint

Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.

Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.

Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.

Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance

Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit

Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.

Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.

Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.

Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.

AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.

Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.

Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.

Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date

Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...

Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.

Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.

Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.

Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open

Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.