SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.

Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.

Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.

Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...

Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.

Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts

Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.

Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.

Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff

Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed

Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.

IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.

Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders

Interest on delayed refund runs from the original application date after illegal refusal is set aside

Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.

GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.

Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.

Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.

Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.

Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.