Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.

Earnest money forfeiture in liquidation schemes fails where the proponent withdraws after its proposal is not accepted.

Money-laundering bail conditions prevailed where prima facie betting-account evidence, flight risk and progressing charges outweighed prolonged custod...

Third-party property attachment requires proof of a money trail or equivalent-value liability, not alleged control alone.

Interim release of frozen funds permitted for verified salaries and statutory dues, subject to safeguards protecting attached assets.

Interest on refundable revenue deposits runs from deposit date, while blanket enhanced interest awards require case-specific justification.

NDPS bail safeguards for foreign nationals require statutory compliance, verified sureties and proportionate measures to prevent absconding.

Disciplinary inquiry delay requires demonstrable prejudice; charge memorandum survives where competent authority validly considered the disciplinary p...

Foreign asset disclosure valuation rules set eligibility, electronic payment procedures, and conditional immunity for qualifying small taxpayers.

Customs tariff values for edible oils, metals and areca nuts are revised with effect from 15 August 2026.

GST recovery pending appeal: bank attachment lifted and coercive action restrained, while input tax credit merits await determination.

Supplier registration cancellation alone does not defeat input tax credit or justify custodial interrogation without evidence of purchaser collusion.

Penalty notice jurisdiction under UPGST turns on delegated authority and election of statutory appellate remedy.

Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.

Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.

Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).

GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering ...

GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.

Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.

Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.