Delay in pronouncement resulting from heavy pendency does not, by itself, invalidate a Tribunal order; the High Court therefore declined to interfere on that ground. Rectification cannot be used to reappreciate evidence concerning transit declaration forms or movement of seized goods, because such review falls outside rectification jurisdiction; rejection of the application was sustained. Rule 26 permits penalties against persons dealing with excisable goods when they know or have reason to believe the goods are confiscable. Finding no lack of authority to exercise that discretion, the High Court rejected the penalty challenge and dismissed the appeals.

Cognizance of offences under the Securities Contracts (Regulation) Act, 1956 requires a written complaint by the specified authorities or any person, applying the Criminal Procedure Code meaning of "complaint". Although the relevant offences are cognizable and police may investigate, that power does not override the statutory restriction against taking cognizance on a police report or charge-sheet. Material gathered during investigation may support a written complaint filed by the competent authority. Cognizance based on the police report was impermissible, resulting in quashing of the FIR and consequential proceedings against the applicants.

Article 226 permits writ relief for contractual refunds where a public authority acts arbitrarily, the material facts are documentary, and asserted defences lack contemporaneous support. A security deposit may be adjusted only against an established, identified and quantified financial default; unsupported lien, set-off or fraud allegations do not justify retention. Unconsumed advance premium cannot be withheld without a demonstrated appropriation towards liability. An interest exclusion confined to the security deposit does not extend to an unadjusted cash deposit balance, which attracts simple interest at 7% per annum.

Issuance of a cheque towards a time-barred debt is not prohibited and may constitute an acknowledgment of liability that revives the debt. Where the transaction, cheque execution, dishonour, statutory demand notice, and non-payment are established, the underlying debt is not rendered unenforceable solely because it was previously barred by limitation. Treating the time-barred nature of the original debt as an absolute bar to cheque dishonour prosecution is therefore incorrect.

Section 9 interim protection may secure a monetary claim pending arbitration where objective material shows a strong possibility that assets available for execution will diminish or prove insufficient. A prima facie case arose from accepted supplies, outstanding-balance correspondence, balance confirmation and payment assurances, notwithstanding reconciliation, credit-note, rebate, interest and dishonoured-cheque disputes reserved for arbitration. Substantial losses, negative reserves, borrowings, trade payables, limited cash and encumbered immovable assets supported the risk assessment. Section 9 is preventive and does not require proof of dishonest intent. Security of the disputed amount by court deposit or bank guarantee preserves the claim without constituting pre-award recovery.

Projected-revenue taxation for Blocks 12 and 13 cannot rest solely on planning approval where construction has not commenced; levy on that basis is improper. Assessment proceedings must afford sufficient time to submit a detailed reply and require objections and supporting material to be considered after a personal hearing, consistent with natural justice. Fresh adjudication is required following the stipulated deposit, submission of objections and hearing, and bank-account attachments must be lifted upon proof of deposit.

Railway container contractors that lease railway parcel space for carriage of goods are deemed dealers under the Uttar Pradesh VAT framework. Where that status has already been conclusively determined between the parties, it cannot be reopened before a coordinate Bench. Contractors must maintain and produce prescribed consignment, consignor and consignee records; non-production despite opportunity permits an adverse inference. In a regular assessment, the dealer bears the burden of substantiating non-liability through those records. Rule 54 does not displace deemed-dealer status or excuse statutory record-maintenance obligations.

Investments in plant and machinery of industrial units at different locations under common ownership are not to be clubbed when determining micro or small enterprise status for concessional Central sales tax. The clarification that investments of different enterprises under the same ownership shall not be clubbed operates as clarificatory of classification eligibility. Common ownership, without mutuality of business interest, common funding, or financial flow-back, does not establish grounds for clubbing. Once prescribed eligibility conditions are met, the exemption notification applies liberally, allowing each separately situated unit to claim the concessional-tax benefit as a separate enterprise.

Under the Bihar VAT framework, mobile chargers supplied with cellular phones in a single-MRP composite pack are separately identifiable accessories taxable under the residual entry. Toner and cartridges are consumable goods, rather than computer peripherals or qualifying parts and accessories, and are likewise subject to residual taxation; the express exclusion from printing ink supports that treatment. Entry-tax set-off depends on actual VAT liability from sale or manufacture and sale, while closing stock does not generate set-off for that year. D-IX discrepancies require proof of actual suppression or misuse. Interest must be recomputed after fresh determination of remanded factual claims, and procedural objections require proof of actual prejudice.

Refund limitation for duty paid on stolen goods runs from the judicial release order returning the recovered goods, rather than from the date of duty payment. Where stolen goods could not be used in manufacture and were subsequently recovered, the release order created the cause of action for seeking a refund. A claim filed within one year from that order falls within the statutory limitation period and is allowable.

Rule 8(3A) had been declared ultra vires, so a manufacturer could not be compelled to pay excise duty exclusively in cash or be prevented from using CENVAT credit during a default period. Where defaulted duty was subsequently paid with interest, denial of CENVAT-credit utilisation and a demand based on that restriction were impermissible. CENVAT credit therefore remained available for duty payments despite the payment default.

Transportation of potato qualified for the service-tax exemption available to agricultural produce. Vehicle-hire services supplied to other goods transport agencies also fell within the relevant exemption. For goods transport agency services provided to specified recipients, including body corporates, reverse charge placed the tax liability on the recipient rather than the service provider. Residual transport receipts remained eligible for the small-service-provider threshold exemption and the applicable GTA abatement. Tax liability was therefore confined to the taxable residual receipts, subject to verification, and service-tax penalties were set aside.

On-site catering at premises supplied by the service recipient falls within Outdoor Catering Service; continuous use does not make those premises the caterer's own place of business. Gross receipts under a composite catering contract may be taxed as service receipts rather than treated exclusively as food sales. The RBI-specific exemption applies only where tax liability shifts to RBI under the prescribed reverse-charge framework. A bona fide interpretative dispute, absent proven suppression or intent to evade tax, prevents extended limitation and penalties. Tax remains confined to the normal period, with statutory interest and cum-tax valuation requiring recalculation.

Specified construction and installation services for pollution control, water treatment or sewage treatment plants are exempt from service tax under Sl. Nos. 12 and 13 of Notification No. 25/2012-Service Tax when supplied to the Government, local authorities or governmental authorities and the plants do not form part of a factory. Composite turnkey works for water and effluent treatment plants supplied to municipal corporations and a public health engineering department fall within this exemption where the nature of the works and recipient status are undisputed. Service-tax demands on such exempt works cannot be sustained.

Extended limitation cannot be invoked merely because differential tax liability was identified through audit scrutiny of books and invoices or because payment was delayed. Invocation requires material establishing deliberate suppression of facts and intent to evade tax. Where prior departmental communication had quantified the liability and no such evidence existed, the extended period was unavailable. A show-cause notice issued beyond the normal limitation period was therefore time-barred and could not sustain the consequential demand.

Attachment under the Prevention of Money Laundering Act, 2002 may extend to property connected with proceeds of crime even where its holder is not accused of the predicate offence. Financial statements, banking records, cash deposits, seized assets and unexplained currency may establish the required nexus and support reason to believe. Claimed lawful sources, including sale proceeds, inheritance, disclosed income and housing loans, must substantiate acquisition; loans cannot validate tainted funds merely by giving them an apparent legitimate form. Property representing equivalent value may be attached where tainted property is unavailable or unidentifiable.

Territorial jurisdiction under Article 226(2) may arise where material elements of the cause of action, including property attachment, bank-account attachment, residence, or custody, have a sufficient territorial nexus with the court. Under the Prevention of Money Laundering Act, where cognizance of the scheduled offence and money-laundering complaint is taken by different courts, the statutory committal mechanism enables the scheduled-offence matter to be placed before the Special Court. The resulting proceedings remain separate trials. The authorised authority's discretion to invoke committal must conform to the statutory scheme and cannot be exercised arbitrarily, particularly without a cogent change in facts or law after earlier recognising the connection between proceedings.

Resolution-plan approval requires the plan to identify the cause of default and set out how it will address that cause; recording losses, lack of turnover and liabilities, or offering an undefined future business proposal, is insufficient. Committee of Creditors approval cannot cure this mandatory compliance failure. A plan valued below liquidation value does not alone prejudice a dissenting financial creditor if its minimum liquidation entitlement is paid in cash and in priority. Investigation by a liquidator, including potential avoidance proceedings, may be warranted by the debtor's circumstances. An assignee's distributable share cannot be capped before that investigation. Rectification or restoration of CIRP before liquidation remains discretionary, not mandatory. Material non-compliance and circumstances requiring investigation can support plan rejection and liquidation.

Interim protection for a proposed acquisition depends on fulfilled contractual conditions, performance of independently due obligations, and a present risk to the subject matter before preservative or mandatory relief is granted. A binding term sheet may create enforceable obligations while leaving completion conditional on due diligence, approvals, escrow, pre-conditions and definitive agreements. Loan advances do not become share-purchase consideration merely because transaction documents are read together; their character depends on the governing loan terms and contemporaneous records. An unpaid staged instalment may undermine readiness and willingness to perform. Control-oriented restraints over management or assets exceed limited preservative protection where immediate risk is not established.

Tariff classification requires separately imported components to be assessed under their specific headings and the Section XVI notes. The Motherboard falls under Tariff Item 8473 30 20, while the model-specific Chassis, being solely or principally suitable for an automatic data processing machine and lacking independent coverage, falls under Tariff Item 8473 30 99. The Power Supply Unit, as a static converter independently described under Heading 8504, falls under Tariff Item 8504 40 29 rather than as a machine part. Its classification brings it within applicable BIS certification requirements at import. It may also qualify for basic customs duty exemption as a static converter for an automatic data processing machine, subject to prescribed conditions and import-time verification.