Reasoned GST registration revocation orders are mandatory; unexplained rejection requires fresh determination under law.

Post-cancellation GST notice service requires an alternative mode; portal-only communication invalidates the assessment for denial of natural justice.

Rectification time limit remains directory, preserving merits review after the prescribed period for timely filed applications.

GST registration restoration follows payment of statutory dues despite expired revocation and return-filing periods limits.

Post-cancellation GST notice service requires physical delivery; portal-only service cannot sustain ex parte adjudication.

E-KYC completion enables refund claim processing and supports administrative guidance for similarly situated claimants.

Reassessment notice limitation: time exclusions and deemed reply dates within the Section 148A procedural framework.

Penalty limb specification remains undecided as delayed challenge fails without satisfactory grounds for condonation.

Tax withholding on non-resident payments does not arise where no Indian tax chargeability or permanent establishment exists.

Third-party search material must be assessed under the search assessment framework, barring general reassessment proceedings against non-searched persons.

Limitation for consequential assessments requires acceptance of returned income when the statutory period to give effect has expired.

Transfer-pricing comparability requires functional alignment, while adjustments remain confined to relevant associated-enterprise international transactions only.

Benami property attachment sustained where alleged loan consideration lacked credible proof, traceable lenders, and explained funding sources.

Benami property transactions arise where beneficial ownership funds acquisitions and ostensible owners cannot prove independent means or genuine loans.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

Benami property exceptions protect a father's purchase in minor children's names from statutory bar and plaint rejection.

Benami transaction definition requires owner's lack of knowledge; acknowledged share allotment and buy-back consideration defeated the statutory claim.

Prohibited-goods classification for restricted gold imports triggers confiscation and the applicable Customs Act penalty regime.

Product-group broad nexus permits Target Plus imports, while ambiguous policy language cannot alone trigger extended duty recovery.

Post-import exemption breaches trigger confiscation-based duty recovery, while valuation must use actual transport and insurance costs.

Penalty ceiling under Cargo Handling Regulations restricts sanctions to the prescribed statutory maximum despite reliance on earlier orders.

Pre-amendment newsprint import policy treated RNI registration as a clearance requirement, not an import condition for warehoused goods.

Social Welfare Surcharge is not payable when MEIS scrip debit exempts basic customs duty on imported goods.

Partnership dissolution requires liquidation or market-value settlement, preserving an outgoing partner's asset share beyond dissolution-date valuation.

Director disqualification cannot deactivate a DIN without Rule 11 compliance and a prior hearing under natural justice.

Company investigation safeguards require recorded statutory satisfaction and prior hearing before external agencies receive tracking-information directions.

Permanent winding-up stays require a bona fide revival plan advancing public interest, commercial morality, creditor settlement and worker protections.

Clear court undertakings support contempt, while asset-dissipation risk can justify security for enforcement of foreign money decrees.

Forensic audit in foreign-award enforcement can trace alleged asset dissipation without deciding ultimate civil, contempt, or restitutionary liability.

Competing open-offer timelines run from the first detailed public statement, preventing revival after the offer process closes.

Buyback escrow release does not immunise issuers from independently proven fraud proceedings under market-abuse rules.

Disgorgement and co-location access issues remain legally open after settlement-based disposal of securities market appeals.

Summons before arrest warrants: transferred complaints require accused already on bail to receive an initial opportunity to appear.

Leave against acquittal requires arguable grounds for deeper scrutiny, while certified-copy time is excluded from limitation.

Clearing member liability for trading member client defaults requires a statutory duty and authorised monetary remedy.

Without-prejudice deposits cannot replace determination of maintainability, financial debt and default in Section 7 insolvency proceedings.

Resolution applicant death does not justify liquidation; plan viability and pending CIRP withdrawal require consideration first.

Section 32A immunity protects going-concern liquidation purchasers from pre-sale liabilities, subject to statutory conditions and separate authority approvals.

Impleadment of Suspended Directors Preserves Forensic Audit Challenges When Resolution Professionals Decline to Continue Writ Proceedings

Personal guarantor insolvency forum follows the corporate debtor's CIRP, with inter-Bench transfers available to enforce mandatory consolidation.

Pre-existing operational debt disputes bar CIRP where transaction genuineness requires detailed adjudication outside summary insolvency proceedings.

Continuing foreign-asset holdings permit prospective seizure of equivalent domestic assets where statutory suspicion and Indian residence are established.

Proportionate penalty under foreign exchange law requires reasoned discretion; an unexplained unchanged quantum was reduced.

Equivalent-value property seizure under FEMA may proceed on prima facie evidence of unauthorised overseas fund transfers.

Proof of actual software receipt is required for foreign-exchange remittances; authorised company officers remain liable without due diligence.

Foreign-exchange compliance breaches in share transfers and escrow security arrangements sustained, while chairman's residential-status charge failed.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

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.

PMLA Bail Restrictions May Yield to Prolonged Custody and Serious Chronic Medical Conditions in Appropriate Cases

Prior procedural reversal of freezing does not bar subsequent attachment of alleged crime proceeds pending money-laundering trial.

Provisional attachment for layered share transactions remains justified where alleged bribe proceeds were projected as legitimate capital gains.

Prolonged custody can justify bail despite PMLA twin conditions, with safeguards protecting trial and witnesses.

Proceeds-of-crime nexus fails when the individual's predicate prosecution is wholly quashed for lack of investigative jurisdiction.

Equivalent-value attachment permits property acquired before criminal activity to secure untraceable or overseas proceeds of crime.

Pre-2011 input-service coverage permits group insurance refunds, while club services require proven business use and period-specific accumulated credit.

Interest on genuine EMI loans remains outside service tax, defeating extended demands and penalties for interpretational disputes.

CENVAT credit invoice defects require reasoned consideration of relevant Tribunal precedents before denial can be sustained.

Recovery-agent services as input services support CENVAT credit, while interpretational disputes bar extended limitation and related penalties.

Residential complex construction before July 2010 remained outside service tax where builders developed property under agreements to sell.

Reimbursable expenses and turnover mismatches cannot independently sustain service-tax demands, while CENVAT credit requires proper reconciliation and verification.

Clean Environment Cess taxability disputes belong before the Supreme Court, not the High Court, under the excise appellate framework.

Reliable evidence for clandestine clearances was absent, leaving turnover within the small scale industry exemption limit.

Mutatis mutandis customs conditions preserve excise exemption where import procedures cannot govern compliant domestic competitive-bidding supplies.

CENVAT credit on imported capital goods remains with the importing entity and cannot shift through corporate integration or captive use.

Delayed excise refund interest follows valid electronic claims, with protest payments preventing postponement until later physical filing.

Mistake-of-law tax refunds attract interest from original claims, while implementation directions remain outside appellate review.

Delay condonation requires a satisfactory explanation for prolonged inaction; inadequate medical grounds left the revision time-barred.

Tax refund limitation does not bar assessment-stage correction of underclaimed deductions or exemptions, requiring refund of amounts lawfully due.

CST, VAT and sales tax disputes invoke special leave petition review of prior tax determinations.

Clean-slate resolution plans extinguish unresolved pre-resolution tax claims and require refund of related appellate pre-deposits.

Prescribed refund applications govern delayed-refund interest, while redesignation of the competent officer does not defeat refund claims.

Fresh assessment remand bars Tribunal appeal when the predominant tax issue is reopened despite findings on ancillary matters.

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

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Territorial appellate jurisdiction invalidates orders issued by an appellate authority not assigned the assessee's regional charge.

SEZ Fiscal Exemption Extends to Pre-Ordinance Lease Deeds Under an Existing State Investment Policy

GST reimbursement for pre-GST contracts survives tax-inclusive tender clauses where later tax burdens are verified and comparable contractors receive relief.

Stamp valuation enquiries may not require fraudulent intent, but binding precedent on wilful undervaluation awaits larger-Bench review.

RBI supersession of multi-State co-operative bank boards may continue beyond elected tenure, subject to statutory aggregate limits.

Repayment of released appeal deposits remains mandatory upon acquittal despite procedural irregularity in the refund direction.

Rebuttable cheque-debt presumptions require proof of lending capacity and underlying liability once a probable defence arises.