GST notice service and natural justice: impugned assessment set aside and remanded subject to 25% deposit

Input tax credit time-limit under CGST/APGST and effect of amendment and CBIC circular requires fresh adjudication of appeals.

Erroneous bank transfer to wrong beneficiary account results in bank being directed to re-credit remitter after verification and consent.

Adjustment of tax liability against input tax credit requires admitted liability; recovery set aside and interest refunded.

Levy of GST on electricity regulatory commission fees ruled not leviable; show cause notice set aside.

Input tax credit limitation under CGST Act quashed as time-bar issue; refund application permitted and accounts to be de-frozen

TDS credit where third-party deductor failed to deposit intimation disallowed and refund with interest directed to assessees.

Validity of order passed under Section 144C in faceless assessments: objections ignored by DRP led to demand being raised

Tax deduction certificate and residence/PE of a foreign company officers duty and improper withholding direction quashed

Revision under Section 263 for non-compliance with Section 144C draft assessment procedure leads to de novo reassessment direction

Validity of reopening of assessment limitation: computation of six- and ten-year periods clarified; reopening beyond ten years barred.

Business transfer between domestic associated enterprises and applicability of transfer pricing deeming under section 92B(2) rejected, appeal allowed

Benami transaction and provisional attachment contested; failure to prove beneficial ownership led to denial of attachment and dismissal of appeals.

Benami property and corporate debtor assets during insolvency protected; NCLT-approved resolution plan and new management insulated from actions

Benami transfers of loan and shares: payor control, sham repayments found; transactions held benami and appeals dismissed

Provisional attachment: validity of show cause notice upheld where reasons to believe were recorded and ownership burden unmet.

Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal

Benami transactions and vicarious liability in partnership finances: managing partner implicated while dormant partner discharged for lack of averments

Provisional release of imported goods: onerous conditions modified to allow bonds, duty payments and seven-day release upon compliance

Liability to pay customs duty under Special Advance Authorization remanded for fresh consideration with personal hearing and four-week deadline.

Cancellation of anticipatory bail quashed and matter remanded for fresh bail hearing allowing objections and submissions

Minimum Import Price for agricultural imports upheld despite non-compliance with laying requirement; notifications remain valid, Parliament to be informed.

Transaction value between related persons requires importer proof that relationship did not influence price; declared value rejected

Provisional release of imported coriander seeds challenged for actual user breach; tribunal reduces excessive bank guarantee requirement.

Oppression and mismanagement exit option review requires NCLT to pass a reasoned order; remand justified and interim revival denied

Transfer of registry funds to Settlement Account under Scheme of Arrangement permitted to facilitate settlement of creditor and investor claims.

Violation of principles of natural justice in hearing regulated oral time and requirement to file written note upheld; appeal disposed

Rectification of register of members and limitation: discoverability of fraud governs commencement and can render claims time-barred.

Company petition under Section 213 dismissed where allegations concern debt recovery and regulatory lapses, no prima facie fraud.

AGM agenda restriction and Chairperson appointment in corporate meetings; tribunal urged to decide deferred agendas and ensure statutory compliance promptly.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Interest on investor refund amounts-whether payable and how computed-clarification allowed before SAT; appeals dismissed with liberty.

Insider trading show-cause notice challenged for being issued by an unauthorised officer and based on pre-judged allegations; quashed.

Condonation of delay in CIRP appeals: time-barred filings dismissed and absent IRP/RP on record fatal to maintainability.

Declaration of trademark title and residuary jurisdiction under Section 60(5)(c) limited; approval of resolution plan upheld

Financial debt classification and genuineness of loan transactions in insolvency: claim rejected for diversion and sham transaction

Permission to travel abroad during insolvency proceedings: Rs40 crore security struck down, two Rs50 crore surety bonds upheld

Related party eligibility in insolvency when a non-binding term sheet failed and no share allotment occurred, appeal dismissed after plan approval

Pre-existing dispute in insolvency petition upheld; petition rejected where debtors substantiated reply demonstrated a bona fide dispute.

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Foreign exchange contravention involving under-invoicing and unauthorized remittances; penalties reduced for company and three directors.

Third-party receipts for export proceeds unlawful pre-08.11.2013; RBI circulars not retrospective; directors fined Rs3L each.

Ex-post-facto approval of foreign share transfer regularises prior approval failure, but source-of-funds breach upholds penalty.

10% pre-deposit u/s19(1) challenged as rendering appeal illusory when going-concern at stake; appeals allowed, threshold modified

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Money-laundering prosecution for continuing proceeds not barred by Article 20(2); twin-condition s.45 bail denied

Money Laundering: second limb permits attachment of pre-acquisition property as proceeds when original proceeds are untraceable; appeals dismissed

Cash deposits, sham-firm transfers and concealed property purchases found proceeds of crime; provisional attachments largely confirmed, two account freezes lifted

Money Laundering bail modification permits residence outside trial jurisdiction while requiring cooperation and appearances as directed

Bail under PMLA in alleged loan diversion money laundering allowed with bond and sureties; higher review declined to disturb it

Money laundering property attachment and third-party encumbrance: Appellate forum versus special court jurisdiction limits clarified

Service tax on penal interest, notice pay, CSR sponsorship and extended limitation: liability sustained for undisclosed sponsorship payments

Business Support Services characterization for infrastructure provided to cement companies; tribunal precedent leads to service tax demand set aside

Co-owners' service tax liability on rental income: individual assessment with separate slab exemptions permitted, not collective pooling

Levy of service tax on cash calls in joint ventures characterised as non-taxable contributions; appeal allowed quashing levy

Service tax show cause notices challenged for defective service and CBIC verification failure; impugned demand set aside on voluntary payment.

Refund claim under service tax adjustment and requirement to seek refund under Section 11B; adjustment denied and appeal dismissed

Condonation of delay in extended limitation for manufacturing under Rule 16(2) dismissed as no substantial question of law

Refund of central excise duty and discovery of mistake of law: limitation under Section 11B bars late refund claims

Refund under area-based exemption scheme requires remand for de novo consideration and issuance of a speaking order after hearing submissions

Applicability of CENVAT Rule 6 to bagasse as by-product and non-excisable waste; impugned order set aside

Cenvat Credit entitlement where service tax paid by recipient: GAR-7 challan accepted if contains invoice particulars; denial set aside.

Entitlement to exemption by self-credit under refund mechanism sustained despite failure to give pre-clearance intimation

Withdrawal of special leave petitions to invoke statutory remedy under Amendment Act, 2025; relief must be sought from competent authority

Levy of penalty under Assam Value Added Tax Act for missing audit report held time-barred; penalties and assessments quashed

Time limitation under APGST Act for reassessment confined by non obstante clause to three years, resulting in orders set aside.

Validity of assessment proceedings vitiated by unauthorized audit; proceedings remitted to audit stage and petition allowed

Qualification for sales-tax concessions for "unit in pipeline" u/r 28C - denied where preconditions and IEM registration absent

Supply of dolomite without Form C prompts reassessment; court orders fresh decision after buyer produces Form C

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

Directors' liability for cheque dishonour during CIRP moratorium and IRP appointment-held not in charge; summons quashed

Liability of interest under Section 12, 12A and 12B challenged due to circular ambiguity, leading to waiver of penal interest for specified assessment years.

Execution against non-party company directors in consumer decrees cannot impose personal liability absent guarantees or adjudication of individual culpability.

Dishonour of cheque: proceedings quashed where no prima facie case and vicarious liability not established

Entitlement to regular bail in economic offence probe where arrest lacked necessity and custodial interrogation; bail granted on conditions

Validity of contract and arbitral procedure defects resulted in award being set aside for procedural irregularities and lack of evidence