Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.

Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...

Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.

Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.

Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percent...

Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.

Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.

Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.

Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.

Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.

Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...

Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.

Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.

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.