Creditor insolvency petitions require proof that the debtor committed a statutory act of insolvency within the prescribed period; the conditions are conjunctive. An attempted or agreed transfer of property, without an actual transfer, does not fall within the statutory definition. Non-repayment of debt may support a money claim but does not independently constitute an act of insolvency. Because no qualifying statutory act was established, the High Court set aside the insolvency adjudication and all consequential directions, while preserving creditors' ability to pursue other remedies in law.

Going-concern liquidation sale commences from the liquidation order where that order incorporates the creditors' committee recommendation and directs the Liquidator to first pursue that sale mode. Auction notices and an Asset Sale Process Document are subsequent implementation measures, not events that initiate liquidation. A saving clause must be read within the statutory liquidation scheme, and amendments to liquidation regulations operate prospectively unless expressly made retrospective; they cannot displace rights and obligations crystallised under the prior regime. The period for endeavouring a going-concern sale is directory and may be extended, particularly where judicial restraint prevented issuance of an auction notice. Rejection of the Liquidator's request for extension and permission to complete the sale was set aside for further action according to law.

Form No. 161 is substituted as the prescribed application for waiver of penalty under section 440(2). It requires applicant and assessment-order particulars, details of assessed and under-reported income, tax and interest payable, additional income-tax payable in lieu of penalty, and payment challan details. The applicant must verify the information, declare that no appeal has been filed, and undertake not to file an appeal before expiry of the prescribed period. The total amount payable for waiver is to be paid by the demand-payment due date.

From the commencement of personal bankruptcy, money standing to the bankrupt's credit in a bank account constitutes property vested by law in the Bankruptcy Trustee. Post-commencement withdrawals are therefore unauthorised dealings and must be returned, irrespective of claimed lack of knowledge where prior notice and creditor-meeting participation exist. Statutory exclusion for unencumbered personal ornaments is limited by prescribed conditions and a value cap; it does not extend to sale proceeds deposited in a bank account, particularly where the claimed proceeds exceed that cap. Recall of an ex parte return order requires demonstrated prejudice, which was not established. Both appeals were dismissed.

RoDTEP rebate is unavailable for exports made under the Duty-Free Import Authorization Scheme, notwithstanding the extension of eligibility to certain Advance Authorization holders, Export Oriented Units and Special Economic Zone units. Exporters must not claim or avail RoDTEP benefits on DFIA exports. Inadmissible benefits already availed must be repaid or reversed with applicable interest, and payment particulars must be furnished to the Drawback section within 30 days. Non-compliance may trigger customs recovery proceedings.

Inter-CFS transfer of export cargo after grant of a Let Export Order may be permitted without Customs escort, subject to direct movement from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The seal must be verified at the receiving CFS before de-stuffing, re-stuffing, or further consolidation, as applicable.

Designation of the Designated Officer for blocking public access to information is made under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the Information Technology (Procedure and Safeguards for Blocking for Access of Information by Public) Rules, 2009. A Joint Secretary in the Ministry of Electronics and Information Technology is authorised to perform the functions assigned under those Rules. The designation supersedes an earlier designation and was subsequently superseded.

Central Government designated Shri Sushil Pal, Joint Secretary, as the Designated Officer for procedures concerning blocking public access to information under the Information Technology Act and the applicable blocking safeguards rules. The designation operated during the absence of Shri Sanket S. Bhondve, the existing Designated Officer, owing to leave, tour, or similar circumstances, and was subsequently superseded.

Settlement of administrative and civil securities-law proceedings may be sought before initiation, while pending before the Board, or during an appeal. Applicants must file prescribed forms, waivers, a proposed settlement computation and fees, and ordinarily must apply within the applicable time limit. Settlement terms may include a formula-based settlement amount, disgorgement with interest, disclosures and remedial or regulatory conditions. Eligibility is restricted for specified prior rejections, pending investigations, certain defaulting persons, and matters involving serious market or investor impact. Internal and advisory committees examine proposed terms, while the Panel of Whole Time Members decides acceptance, rejection or reconsideration.

Protected-system designation under section 70 of the Information Technology Act, 2000 applies to computer resources relating to the National Investigation Agency's Information and Office Management System, together with associated dependencies. Access is confined to persons authorised in writing, including designated employees, need-based managed-service-provider and vendor personnel, and consultants, regulators, government officials, auditors and stakeholders authorised case by case.

Computer resources comprising the Central Know Your Client Records Registry Application and Repository, the Security Interest Records Registry Application and Repository, and their associated dependencies are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to persons authorised in writing, including designated employees, authorised service-provider or vendor personnel requiring need-based access, and specified consultants, regulators, Government officials, auditors and stakeholders granted case-by-case access.

Officers are designated for the public-access information-blocking procedure under section 69A of the Information Technology Act, 2000 and rule 3 of the applicable blocking safeguards rules. Shri Amitesh Kumar Sinha, Additional Secretary, is appointed as the Designated Officer. Shri Sushil Pal, Joint Secretary, is designated to perform the role during the primary Designated Officer's absence owing to leave, tour, or similar circumstances. Earlier officer designations are superseded.

GST reverse charge mechanism liability on borrowing-related expenditure requires identification of the underlying supply and verification that reverse charge applies in the particular facts. Borrowing costs may comprise bank processing charges already subjected to GST, loan prepayment charges, and fees connected with deposit-of-title-deeds documentation. Tax-inclusive booking of expenses, including unclaimed eligible input tax credit, must be distinguished from a taxable reverse-charge transaction; the tax base and nature of each debit require verification.

Spouses governed by the Portuguese community of property system are assessed separately rather than as an association of persons or body of individuals. Income under heads other than Salaries is apportioned equally and included in each spouse's total income. Salary income is taxable only to the spouse who actually earns it. Individual returns are filed under the ordinarily applicable prescribed forms, with Schedule 5A in ITR-2 and ITR-3 recording relevant spouse information.

Composite appeal maintainability may arise when suits involving the same plaintiff are consolidated, tried on common evidence, and disposed of by a common judgment with separate decrees. The proviso to Order XLI Rule 1(1) permits dispensing with multiple copies of the common judgment. Where the memorandum challenges both decrees, attaches certified copies of each decree, and carries the requisite court fees, the absence of separate appeal memoranda is a curable procedural defect rather than a fatal bar to appellate consideration on merits.

GST arrest safeguards require credible and recorded reasons to believe, clear evidence of the relevant offence and mens rea, and consideration of investigative necessity, evidence tampering, witness influence, and absconding risk. Arrest must not be routine, mechanical, or based on technical infractions. The arrest memo must identify applicable provisions and provide written grounds of arrest with acknowledgement. Bail conditions must be communicated, proportionate to financial capacity, and not excessive; persons requiring production before a Magistrate must be produced within the prescribed period.

Unconditional withdrawal of a writ petition without express liberty to file afresh ordinarily abandons the Article 226 remedy for the same cause of action. Changes in drafting, additional legal grounds, or challenges to related proceedings do not create a fresh cause where the substantive target remains the same GST adjudication order. Later liberty cannot retrospectively cure an earlier unconditional withdrawal. Article 226 also cannot ordinarily replace a statutory appeal that has lapsed without satisfactory explanation. The procedural restriction concerns maintainability and does not determine the substantive validity of the underlying tax demand.

Section 138 complaints should not be quashed merely because the alleged settlement cheque appears improbable or a later police statement cites a different cheque number. A matter listed for evidence may have reached the evidence stage even if testimony has not commenced. Whether the cheque identified in the complaint was issued, and the significance of differing cheque numbers, are disputed factual and evidentiary matters requiring assessment of the parties and documents at trial rather than detailed evaluation in quashing proceedings.

Clandestine manufacture and clearance require cogent, affirmative and corroborated evidence; documented trading purchases cannot be recharacterised as manufactured goods on untested transporter statements, logos, turnover disparities, or inference alone. Separation of trading and manufacturing turnover determines small-scale industry exemption eligibility, with actual manufacturing clearances and duty payment requiring verification where necessary. Prior departmental knowledge and periodic disclosures negate suppression intended to evade duty, preventing reliance on the extended limitation period. Penalties for deliberate evasion and personal involvement require established clandestine manufacture and conscious participation, while an independent failure to maintain prescribed records remains separately enforceable.

Education cess, secondary and higher education cess, and statutory interest paid in full are liable to appropriation, satisfying the underlying payment liability. Penalties based on the restrictive default-payment regime under Rule 8(3A) of the Central Excise Rules, 2002 do not survive where that regime is ultra vires and the substantive liability and applicable interest have been discharged. Cess and interest obligations consequently stand satisfied, with no remaining penal liability.