GST demand confirmation cannot exceed the tax, interest or penalty amounts proposed in the show-cause notice.

Personal hearing in tax adjudication requires a further opportunity before an ex parte determination where the notified hearing remains inconclusive.

Input tax credit limitation and effective notice service govern invalid disallowance and remand of ex parte GST assessments.

Retrospective input tax credit relief overrides limitation-based reversals and requires recovery release, adjustment or refund for eligible claims.

Condonation of appellate delay permits restoration of tax appeal subject to completing the prescribed disputed-tax deposit.

Effective GST Notice Service Requires Alternative Delivery and Personal Hearing Following Registration Cancellation Before Ex Parte Assessment

Replacement Machinery Components and Captive Power Profits Support Tax Deductions, While Temporary Structures Receive Limited Depreciation

Royalty treatment of live-feed broadcast rights depends on whether the licence permits enduring recording, re-telecast, or commercial exploitation.

Erroneous batch tagging invalidated application of Income-tax Act provisions to a Central Tax writ petition, requiring fresh roster consideration.

Change of opinion bars reassessment where scrutiny had already examined and accepted the mutual fund capital loss.

Resolution plan finality extinguishes unprovided pre-approval tax claims and prevents reassessment proceedings for earlier assessment years.

Section 270A penalty orders and consequential demand notices were quashed where an undisputed coordinate-bench ruling governed the matter.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Unchallenged settlement deeds confer absolute title, enabling valid testamentary disposition and defeating partition claims based on unproven benami allegations.

Benami cash deposits through another's bank account remain benami despite prompt banking-channel return, while attachment is limited.

Pleading-stage scrutiny remains confined to plaint averments, leaving will validity and benami character for trial.

Statutory appellate remedy restored when procedural barriers denied customs appellants any merits hearing before an appellate forum.

FOB value re-determination under binding remand directions cannot reopen settled misdeclaration findings and requires compliance with valuation procedure.

Telecommunications switch parts classification treats integrated chassis-backplane assemblies as apparatus parts eligible for basic customs-duty relief.

Packaged software valuation requires RSP assessment where retail-package declarations are absent, defeating customized-software exemption and supporting extended duty consequences.

Customs transaction value cannot be enhanced using undisclosed benchmark data without comparable-import evidence and sequential valuation methods.

Transferable DFIA exemptions cannot be curtailed by public-notice-only CIF caps or actual user restrictions, preserving qualifying walnut imports.

Liquidation asset-disclosure powers support summons of former directors and require renewed e-bidding after technical failures.

Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar.

Company Court jurisdiction over liquidation assets permits title determination and expert-assisted sale of paintings within the liquidation estate.

Prima facie cognizance scrutiny excludes defence evidence and mini-trials when complaints disclose alleged investigation non-cooperation.

SFIO investigation assignment requires recorded public-interest reasons and relevant material; unreasoned investigations and prosecutions cannot stand.

Proprietary security in pledged shares prevails over unspecified negative liens, personal guarantees, and unrecorded oral undertakings.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Related-party exclusion bars creditors from CoC rights where contractual control permits policy-making participation despite a non-bona-fide assignment.

Pleading amendments based on a compromise preserve limitation where they arise from the original transaction, unlike belated damages claims.

Parallel investigation requests cannot bypass an existing judicial stay on an FIR already under judicial consideration.

Resolution professional claim admission does not acknowledge debt or extend limitation for personal-guarantor insolvency proceedings.

Binding approved resolution plans prevent Committee withdrawal merely because the corporate debtor's financial position improves.

IBC moratorium permits arbitration on a corporate debtor's counterclaim where pre-insolvency contractual termination lacks CIRP nexus.

Corroborated retracted statements support foreign-exchange liability, while unquantified contraventions require proportionate monetary penalties based on proved circumstances.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group.

Reasoned adjudicatory orders require disclosed evidence and reasons, requiring fresh adjudication where a penalty finding lacks support.

Foreign-exchange contraventions require proven seizure, admissible records, and corroborated voluntary statements before statutory presumptions or burden shifting can operate.

Exclusive supply and customer incentive arrangements require evidence of actual foreclosure, denied access, or competitive harm before infringing competition law.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima facie abuse of dominance requires material showing likely competitive harm; co-location allegations did not justify investigation.

Locus of Non-Impleaded Persons: potential accused may challenge judicially directed FIR registration, investigation, and final-report directions.

Anticipatory bail under money-laundering law remains undecided after dismissal of a delayed petition without merits review.

FIR registration in corruption matters requires neither a pre-registration hearing nor mandatory preliminary inquiry when cognizable offences are disclosed.

Section 66(2) information disclosing corruption offences requires FIR registration without a duplicative preliminary inquiry or unauthorised special team.

Post-activation debit freezes lack KYC basis where due diligence is complete and suspicious-transaction reporting cannot restrict account operations.

ECIR validity depends on a subsisting scheduled offence; quashing the sole predicate FIR ends related money-laundering proceedings.

Service by affixture validates notice and triggers the limited statutory appeal period; delayed first appeals remain barred.

Prospective builder service tax treatment excludes pre-amendment construction but taxes covered services from the effective date.

Works contract valuation: composite maintenance agreements became taxable only after introduction, using percentage valuation where goods value is indeterminable.

Transitional cash refund for service tax on unrendered services is not limited by Section 11B.

Extended Limitation Requires Wilful Suppression: audited records cannot support time-barred service-tax demands, despite taxable employee secondment.

Extended limitation for declared service tax fails where departmental knowledge makes the demand time-barred and penalties unsustainable.

Extended limitation fails where disclosed clearances, correspondence and audits establish Revenue knowledge, barring duty demand and penalty.

Excise penalty requires dealing in confiscation-liable goods or ineligible-benefit documents; absent both statutory ingredients, penalty cannot stand.

Job-work fabric processing does not constitute manufacture for textile cess when fabrics are returned to handloom or powerloom suppliers.

Sufficient cause for appeal delay requires diligent action; internal failures and COVID-19 disruptions were insufficient.

CENVAT credit for taxed job-work services remains available where the service supports manufacture despite an available exemption.

Captive electricity generation supports CENVAT credit where power serves connected manufacturing units and is neither sold nor diverted externally.

Statutory limitation bars reopening deemed VAT assessments; requests for assessment records cannot revive reassessment jurisdiction.

Enhanced Additional Court Fee Applies Prospectively Only When Tax Litigation Commences After the Effective Date

Tax reimbursement arbitration permits contractual allocation while import and inter-State sales remain outside DVAT under an integral contractual nexus.

Retrospective evidentiary standards for input tax credit require a fresh opportunity to prove genuine goods transactions.

Legal-metrology declarations apply to packaged telecom devices supplied for subscriber use, despite retained ownership and prior-adjudication objections.

Original assessment limitation under substituted Section 42 did not govern completion periods outside fresh reassessments ordered on review.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Territorial appellate jurisdiction invalidates orders by an unauthorised authority, requiring de novo merits adjudication before the competent appellate forum.

Agricultural land under legal construction restrictions is not 'urban land' for wealth-tax purposes under Section 2(ea)(v).

Scheme of demerger asset vesting prevents attachment for demerged company's tax; attachment allowed only for resulting company's own liability

Independent fiscal offences permit prosecution for delayed returns or knowingly false tax statements without prior assessment or quantified evasion.

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

State legislative competence over betting on skill games sustained challenged online-gambling amendments against arbitrariness and disproportionality challenges.

Equitable full and final debt settlement preserves a running concern while disputed NPA classification and assignment issues remain unresolved.

Rebuttable cheque presumptions require complainants to prove enforceable debt once a probable defence shifts the evidentiary burden.

Witness summons under Order XVI may issue despite delayed listing when necessary evidence addresses the real controversy.

Severability of arbitral awards permits removal of unclaimed interest while preserving bonus and conditional GST reimbursement.

Plaint Amendment Limits: criminal compensation and criminal-litigation expenses cannot be introduced into a pending civil recovery suit.