Recall for denial of a hearing presupposes an adverse order affecting the applicant. Non-impleadment of an enforcement authority does not justify recall where an order merely directs reconsideration of a resolution-plan proposal, leaves provisional attachment intact and does not adjudicate the authority's rights. Recall cannot be used to rehear or review the merits, replace an available but unavailed statutory appeal, or obtain a fresh declaration excluding attached property from a resolution plan. An unappealed plan-approval order that has attained finality binds stakeholders, including government authorities.

A genuine pre-existing dispute requires rejection of an operational creditor's application under Section 9 of the Insolvency and Bankruptcy Code where it raises a plausible contention requiring further investigation; the defence need not be shown likely to succeed. Contemporaneous correspondence concerning unresolved credit-note adjustments, detention and demurrage claims, and account reconciliation can establish such a dispute. Failure to reply to a demand notice within ten days does not prevent the corporate debtor from producing evidence of a pre-existing dispute. A without-prejudice holding response denying the debt may also constitute notice of dispute, even without specific details.

Money-laundering proceedings founded solely on a scheduled-offence FIR cannot survive when that FIR is quashed. Proceeds of crime must derive from criminal activity relating to a scheduled offence; property linked to a quashed offence cannot independently sustain proceedings based on that offence. An ECIR and consequential proceedings cannot continue on allegations arising solely from proceedings that no longer exist in law. Liberty to revive the ECIR proceedings may be granted if the predicate FIR proceedings are revived.

Review of a criminal writ order directing registration of an FIR is available under Rule 29 of the Madras High Court Writ Rules on the grounds in Order XLVII Rule 1 CPC; the criminal procedure bars on review do not curtail constitutional writ jurisdiction. Recall for denial of hearing depends on entitlement to a hearing and is not limited to orders that leave the merits undecided. A preliminary direction to register an FIR and investigate determines no guilt and need not await every proposed accused's version. Section 175(4) BNSS applies to a Magistrate directing investigation on a complaint and does not create a general right to a hearing before a writ court acting on statutory agency information that prima facie discloses a cognizable off.....

Before 1 July 2012, a residential complex required more than twelve residential units, common areas, specified facilities and an approved layout. Other independently owned houses in the same colony did not, by themselves, establish that individual construction contracts concerned a residential complex. From 1 July 2012, independently constructed single residential units outside residential complexes qualified for exemption. Separate ownership and construction agreements supported their independent character; a shared layout, boundary or amenities did not alone establish inclusion in a complex. For flats sold with an undivided land interest for consolidated consideration, the absence of a separate land valuation or precise breakdown of corne.....

Service tax exemptions cover construction or repair of dams and irrigation works, public roads and qualifying repairs to governmental civil structures, including office renovation. A construction sub-contractor remains independently liable after withdrawal of an applicable exemption, notwithstanding tax payment by the main contractor. Goods transport agency reverse charge applies to actual freight payments, not loading and unloading expenses or amounts in suppliers' goods invoices; the advocates' legal-services entry does not cover other professionals. Ledger descriptions alone do not establish receipt of taxable manpower supply or works contract services, and a royalty deduction alone does not establish a government grant of natural-resour.....

Service-tax notices issued without the prescribed Document Identification Number are invalid, and departmental officers must treat them as never issued under binding instructions, although they do not become void unless set aside by a competent court or authority. Construction-service tax arises on the earlier of invoicing or receipt of payment, rather than accounting revenue recognition; reconciliation must account for amounts already taxed, current invoices and advances, and applicable abatements and exemptions. Construction-service abatement permits input-service credit but requires land value to be included in the amount charged; the department must prove a breach to deny it. Extended limitation requires deliberate suppression, not mere.....

Amounts paid under protest during investigation, before duty liability is determined and without self-assessment, statutory obligation or an adjudicated demand, retain their character as revenue deposits. Sections 11B and 11BB of the Central Excise Act do not govern their refund or interest, and using the statutory refund procedure does not convert them into duty. Article 265 prohibits retention of money without authority of law; compensatory interest may be awarded without an express interest provision. Interest accrues when the deposits are credited to the government account, without the three-month waiting period under Section 11BB. In the absence of a prescribed rate, judicial precedent supplies a measure of 6% per annum until actual refund.

Substituted service of an adjudication order through the prescribed notice-board procedure starts the appeal limitation period when postal delivery fails. Section 37C of the Central Excise Act, 1944 governs service, while Section 85 of the Finance Act, 1994 governs the appeal period. Placement on the notice board may be recorded in a panchnama after an order sent to the recipient's communication address is returned with a remark that the recipient has left. An appeal filed beyond the applicable limitation period following valid substituted service is time-barred.

Under the Prevention of Money Laundering Act, 2002, a Special Court may take direct cognizance of a money-laundering complaint without hearing the accused beforehand; the special procedure prevails over inconsistent general criminal procedure. The savings provision of the Bharatiya Nagarik Suraksha Sanhita, 2023, preserves the earlier procedural regime where the investigation began before the new law commenced. A coal-block allocation letter is not itself proceeds of crime, but gains obtained by using the allocation, including through preferential share issues, may qualify. An assessment at the summoning stage does not determine charges or final liability.

The proviso to Section 223(1) of the BNSS requires an opportunity of hearing, which may be given through the appellant's authorised representative. For the hearing before the Special Court, the authorised representative must appear so that the opportunity can be provided. No further notice will be issued to the appellant.

Complainants with a genuine legal grievance may appeal a final disciplinary order imposing punishment, including on the ground of inadequate punishment, under section 220 of the Insolvency and Bankruptcy Code, 2016. Closure of a complaint for lack of a prima facie case is subject to review under the 2017 complaint-handling regulations, not statutory appeal, which does not extend to procedural or interlocutory decisions. A complainant whose complaint initiated the disciplinary proceedings may seek impleadment as a proper party in the service provider's appeal, but need not be impleaded automatically. A stakeholder with an unrelated complaint lacks the direct interest required for impleadment.

Section 263 of the Income-tax Act, 1961 requires an assessment to be both erroneous and prejudicial to the interests of revenue before revisional jurisdiction can be exercised. Revision requires findings identifying the relevant error and resulting prejudice; merely reproducing a show-cause notice does not supply those findings. A taxpayer's failure to respond to the notice, by itself, cannot justify revision or substitute for the required findings.

Section 68 places the primary burden on the assessee to establish investors' identity and creditworthiness and the genuineness of share application transactions. For one investor, an unverified loan source and material indicating a non-genuine loan were relevant. Depreciation was to be computed using invoices and bills already on record, despite a Rule 46A objection concerning the assessing officer's opportunity to examine them. Royalty differences were addressed through reconciliation, examination of ledger folios and account-payee cheque payments. Section 35D permits amortisation of qualifying preliminary expenses, with one-fifth deductible.

Section 272A provides for penalties for non-compliance with specified statutory notices, subject to reasonable-cause protection under section 273B. Lack of qualified personnel or knowledge of tax obligations is insufficient where there is no evidence of bona fide efforts to comply or communicate difficulties. Multiple assessment and penalty notices received no response, including after service on the society's secretary. Despite a claimed lack of opportunity, the penalty was sustained.

An addition for unexplained cash credits in an unabated assessment under section 153C must be supported by specific seized material relevant to that addition. The date on which satisfaction is recorded is treated as the date of search for determining the assessment's status. Where the assessment was unabated on that date, the absence of identified seized material indicating unexplained cash credits leaves the addition unsupported.

Section 115BBE of the Income-tax Act, 1961, applies only to transactions on or after 1 April 2017. The remaining addition for unexplained cash deposits is assessed under the normal provisions. Documented cash withdrawals and cash availability are relevant to relief from an addition under Sections 68 or 69, even where the explanation has shortcomings. Relief may reduce the addition without removing it entirely.

Technical failure of the official provident fund payment portal precludes disallowance of employees' contributions deposited after the prescribed deadline where timely payment was attempted but prevented by circumstances beyond the taxpayer's control, and payment was made once the portal resumed functioning. The doctrine of impossibility applies to the resulting delay despite the deposit deadline under the Income-tax Act. Acceptance of the payment without interest or penalty supported the evidence of a technical glitch.

Taxation of a private discretionary trust at the maximum marginal rate does not automatically require surcharge at the highest rate. The applicable Finance Act prescribes surcharge slabs separately from the income tax rate, and surcharge is computed by reference to those slabs. This distinguishes the income tax rate used to calculate the trust's tax from the surcharge applied to that tax.

Penalty for furnishing inaccurate particulars under section 271(1)(c) of the Income-tax Act, 1961 cannot survive when the underlying quantum addition is deleted in the assessment proceedings. Where the penalty is based on an addition under section 43CA, deletion of that addition removes the basis for the penalty, making it unsustainable.