Rule 86-A of CGST Rules cannot block future or non-existent Input Tax Credit; blocking notice quashed

Section 93 CGST does not authorize determination or recovery from a deceased person or heirs without notice to legal representative

Section 79(1)(a) CGST permits recovery from taxpayer electronic credit ledger after assessed demand and nonpayment

Adjudication order quashed for natural justice breach; noticee's reply ignored, hearings not fixed; conditional reinstatement on Rs.8,17,000 deposit

Claimants entitled to 6% statutory interest on delayed refund after 60 days; 9% applies only in limited post-appeal scenarios

Order sets aside GST registration cancellation and dismissal for delay; petitioner to add bank details under Rule 10A for revocation

Special leave petition dismissed: penalty proceedings cannot be sustained when original assessment order has been set aside

Freight and logistics receipts not taxable as FTS or FIS under domestic law or India-USA DTAA; tax addition deleted

Competent Authority's recorded satisfaction upheld as meeting Section 151A for reopening assessment; ITAT order set aside, appeal dismissed

Transfer pricing adjustments under CBDT-approved APA bind parties; ALP income qualifies for Section 10AA exemption; Section 14A disallowance set aside

Assessment upheld under s.143(3) read with s.144C(13); s.92CA(1) reference valid; s.9 and Article 7 applied, CUP rejected

Disallowance of commission payments and section 40(1)(ia) TDS additions deleted after payer proved payments and TDS records

Benami finding upheld, provisional attachment of land confirmed; nominee purchase and Rs.15,10,000 payment show true beneficial ownership

Statements recorded under s.19(1) on oath at seizure admissible; benami finding under s.2(9)(c) upheld, appeal dismissed

Appeal dismissed and attachment under s.24(4)(a)(i) upheld for unexplained funds, large cash deposits, and benami use

PBPTA attachment upheld; transactions held benami under s.2(9A), appeal dismissed for lack of evidence amid demonetisation-era suspicions

Provisional attachment under Section 24(4)(b) of Benami Transactions Act upheld; transaction held under Section 2(9)(d); appeal dismissed

Tribunal overturns benami finding: insufficient evidence; allotment and transfers bona fide; stamp duty not consideration

Ex parte adjudication set aside; appeal remanded for de novo hearing after denial of cross-examination and unreliable electronic records

Admissibility of s.108 statement rejected for non-compliance with s.138B; r.5 valuation redetermination overturned and appeal allowed

Appeal dismissed for default under Rule 20 after repeated non-appearance and failure to show sufficient cause

Rs.1,00,000 penalty under s.117 upheld for courier mis-declaration; matter remanded for s.114 and Regulation 13 adjudication

Section 47 clearance upheld; sixth respondent violated procedures and natural justice in treating Pakistani-origin imported dry dates as prohibited

Sections 3 and 5, FTP paras 1.02 and 2.01 uphold government's power to reclassify roasted areca nuts, impose import prohibition

Winding-up petitions transferred under Section 434(1)(c) of Companies Act, 2013 for consolidated adjudication; parties allowed to seek transfer

Appeal allows setting aside waiver of s.244(b) membership threshold; applicants lacked membership to invoke proviso to s.244

Section 454 is continuing offence, prosecution failed to prove wilful default or records under Section 106; accused acquitted

Winding-up petitions against company transferred to NCLT under Section 434(1)(c) to consolidate creditor claims and ensure effective adjudication

Restoration petition dismissed where appellants had withdrawn, accepted settlement, and revival would be futile and raise new issues

Revival of insolvency proceedings ordered and transferred for CIRP under Section 434(1)(c) to protect creditors' interests

Revision dismissed; regulatory findings don't bar prosecution absent clear innocence; prima facie evidence supports trial under Section 27(1) SEBI Act

Jurisdiction to supervise Special Committee; embargo on ex-management payments remains; prioritize individual investors, transfer unclaimed funds to Investor Protection Fund

Appeal dismissed; disclosure of ongoing SEBI investigation withheld under Section 8(1)(h) to protect evidence and markets

Penalty set aside as SECC Regulations 2012 and 2018 held inapplicable where subsidiaries, not the exchange, made investments

Appeal dismissed challenging liability for accepting deposits and issuing debentures without filing offer documents; director joined after relevant period

Cancellation of portfolio manager registration for failing annual certificates and NIL reports; Regulation 33 and Schedule II invoked

Appellants have locus; remittal nullified prior approval; CoC must reassess SRA changes, RA eligibility under Section 27

Admission of Section 9 petition set aside where pre-existing civil suit and plausible defense exist under Sections 8-9 and Mobilox

Refusal to transfer leasehold factory units upheld where outstanding property tax is statutory charge; purchaser takes subject to encumbrances

Bank cannot retain corporate debtor's fixed deposit for unrelated group's debts; release Rs 27.60 crore with interest

Appeal dismissed for repeated non-appearance; lack of due diligence under NCLT Rule 48(2) bars restoration and condonation

IRP's request to monetize units refused due to unvalidated building plan; I.A.4215/2025 denied; I.A.7682/2024 disposed with IRP statement no cancellations

Department failed to prove Section 3(a) FEMA 1999 contravention for foreign exchange remittance; penalties set aside, appeals allowed

Full waiver of pre-deposit denied; appellant must deposit 25% of penalty after evidence of Rs.12.9 crore receipt

Violations of Section 9(1)(b) and 9(1)(d) upheld; voluntary confession relied on, penalty cut to Rs5L, Rs21.8L confiscated

Additional eight-week chance to pay pre-deposit granted due to age and health; no further extensions; stay conditional

Penalty under Section 50 not applicable; exporters allowed to write off unrealised export bills under Section 18(1)(a), 18(2), 18(3)

Appeal partly allowed: s.6(3) omission effective 15.10.2019; FEMA penalty reduced to Rs.7,50,000; s.13(2) confiscation set aside

Challenge to CCI order under Section 26(1) dismissed; Section 26(2-A) doesn't bar investigations into distinct complaints

Appeal dismissed as plea to impose penalties on two companies deemed unsustainable and inconsistent, lacking any merit

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Refusal to quash PMLA cognizance; transactions through bank not automatically "proceeds of crime" under s.2(1)(u)

Prima facie bail refused; Section 66(2) PMLA mandates sharing materials, parallel FIRs and charge sheets may proceed independently

Appeal allowed; bail granted under Sections 3 and 4 PMLA after over four years' incarceration, anticipatory bail cancellation set aside

Special leave petition dismissed against refusal to hear Article 226 writ challenging PMLA provisional attachment; appellate remedy allowed

Alleged money-laundering purchaser granted bail after prolonged detention; bail set at Rs.10,000 plus two sureties

Regular bail granted under Section 45 PMLA to septuagenarian accused in alleged illegal sand mining money-laundering case

Petition remanded to Adjudicating Authority to decide whether electricity charges are liable to service tax within three months

Service tax demand dropped for 2012-2015 on group cross-charges; debit entries treated as internal chargebacks, not manpower supply

Reimbursements for forms, stamps, xerox and customs exam not taxable; Rule 5(1) struck down, Rule 5(2) ineffective

Service tax cannot apply to tenancy-related deposit or security refunds; demand, extended limitation and penalties set aside

Appellants entitled to CENVAT credit for excess reverse charge service tax under Rule 3(1) CCR 2004 despite invoice name issues

Forfeited sums are penal, not taxable consideration under s.66E(e); prior guidance and agreement flow must be shown

Appeal allowed: Cenvat credit payments predated Section 73(4A) proceedings, 1% penalty indicated settlement, Rule 9(1)(bb) disallowance unsustainable, interest recovery dropped

Refund claim for differential duty and interest denied where CENVAT Credit Rules, 2004 applied and liability not appealed

Appeal dismissed: negligible SKO intermixed during continuous pipeline transport does not defeat central excise exemption for PDS goods

Appeal allowed: duty, interest and penalties vacated; exports under Duty Drawback/DEPB and Notification No.30/2004 not require CENVAT reversal

Duty demand, interest and penalty set aside as show-cause notice held time-barred due to department delay

Audit notice invoking extended five-year limitation held time-barred; Cenvat credit demand, interest and penalty set aside

Prior orders set aside for gross breach of procedural fairness; second appeal and misc application to be reheard together afresh

Section 26(6A)-(6C) struck down; no 10% pre-deposit required, appeal to proceed on merits; interim relief extended six weeks

Appellant held liable to pay tax under Section 3F(1)(b) on inks and processing and packing materials used in printing

Statutory university's primary object is education; printing and selling prospectuses incidental, not taxable business under KVAT Act

Writs allowed: Rule 4(2) read with Section 31 notices quashed as time-barred; Sections 6 and 22 invalidated

Challenge to Rs1 crore part-payment condition for stay of Rs35 crore tax demand dismissed as reasonable and justified

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

Land loses wealth tax exemption during construction period under Section 2(ea) - exemption only applies after completion

Rental income from land plots cannot be denied based on later verification findings from different assessment year

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Instrument held mortgage under Article 40, not security bond under Article 57; stamp duty recovery upheld under section 33(4)

Tender wrongly treated quoted prices as GST-inclusive despite clause requiring prices be exclusive of GST and invoice proof

Bank's fraud classification of corporate account upheld; promoter held liable, non-executive directors exonerated under 2024 Master Directions

Pending revision against conviction under Section 138 NI Act to be decided within four months; interim protection continues

Section 138 prosecution can continue against company and directors; insolvency moratorium doesn't bar personal liability under Section 141

After acquittal in NI Act s.138 case, victim must first appeal under proviso to s.372 CrPC before invoking s.378 CrPC