Writ relief restoring cancelled GST registration for non-filing under Section 39, considering medical issues and CA dispute

Bail Granted in ?40 Crore GST Evasion Case Citing Documentary Evidence, Low Tampering Risk and Trial Delay

SCN under s.73 CGST Act quashed for denying real personal hearing, delay in appeal expressly condoned

ITC Cess Credit Denial, Late GSTR-9 Filing Under Sections 44(2) and 47 Held Revenue Neutral, Remanded

Negative ITC Blocking Under Rule 86A Limited To Available Ledger Balance; Order Creating Negative Credit Partly Quashed

University fees not 'supply'; GST demands under Section 73(9) read with Rule 142(5) quashed entirely

Tax fine for illegal building deviations not deductible as business expense under Explanation to Section 37(1) continues

Powers under s.131 upheld; ss.68, 56(2)(viib) additions deleted; directions on ss.40A(2), 36(1)(iii), 36(1)(va) refined on existing record

Revenue directed to reconsider Section 35(2AB) approval for past years, apply Maruti Suzuki ratio, issue reasoned decision

Reassessment under Section 147 quashed as mere change of opinion without new material or nondisclosure by assessee

Deduction under Section 80P(2)(d) upheld for co-operative society investing in co-operative bank; reassessment notice quashed

Deduction u/s 10A Restored as Revenue's Reallocation of Royalty and Expenses to 10A Units Held Unjustified

Immovable property declared benami under Section 2(9)(A) PBPT Act; shell company loans, time-barred debts ignored

Section 24 Benami Act notice and attachment upheld; only basic material needed for 'reason to believe' benami role

Benami cash deposits in dummy accounts upheld; ignorance plea rejected; later income-tax surrender under s.148 no defence

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Detained gold bangles dispute sent to Commissioner Appeals; writ rejected due to factual issues, delayed appeal allowed

Customs told to allow re-export of seized gold jewellery for spouse's treatment, apply warehousing charges as on detention date

Provisional release of seized goods ordered under Section 110A Customs Act where full bank guarantee and bonds furnished

Acrylonitrile imports for synthetic rubber held exempt under Insecticides Act Sections 3(e)(i) and 38; notice quashed

CESTAT rules gold pendants are jewellery under CTH 7113 1910; later DGFT, Notification 22/2021 not retrospective

Uniform classification of knitted garments under CTH 6102 with 6% interest on delayed drawback, Sl. No. 2704 upheld

Deed of Assignment Void Under Section 536(2); Ostensible Ownership Plea Under Section 41 TPA Rejected

Criminal proceedings under Section 148(8) Companies Act quashed due to timely filing, clerical error and limitation bar

Appeal on oppression and mismanagement under Sections 241-242 fails; no relief granted and earlier findings limited

Strict enforcement of NCLT Rules 28 and 63 ordered after 612-day delay in rectifying filing defects

Appeal partly allowed, coercive-action restraints deleted; club's disciplinary powers restored, subject to existing Articles of Association directive

Company restored under Section 252 so buyers can receive sale deeds and interests of public are protected

Arbitration Tribunal Confirms Section 29A Award Deadline, Law Firm Tenure Ends 2025, SEBI Reply Due July 2025

Unregistered research analyst told to refund investors via newspaper notice; SEBI deposit condition set aside, practice allowed

Appeals fail against three-year market and director bans for company benefiting from sham GDR subscription arrangement

Penalty under Section 15C quashed as appellant proved not a company director; appeal allowed, order set aside

Appeal succeeds against SEBI insider trading penalty under PIT Regulation 4(1) proviso (ii) for block deal

Appeal against SEBI show cause notice under Section 12A and PFUTP Regulations dismissed as meritless

Termination of redevelopment agreements upheld; Section 14, 60(5)(c) IBC inapplicable, limited licence no asset, writ directions sustained

Appeal Against Liquidator Change Fails; Resolution Professional Has No Right to Continue Against CoC Majority Choice

Section 9 IBC claim rejected due to pre-existing dispute; Mobilox applied, creditor directed to pursue contractual remedies

CoC Alone Can Choose Liquidator Under IBC Sections 34(1), 34(4)(c) and 27, Adjudicator Only Confirms

953-day delayed claim not condoned under Section 60(5) IBC; appeal against liquidator's rejection dismissed as time-barred

Appeal Succeeds as Contempt Over 20% Cheque Payment Dropped, Future Legal Action Rights Kept Open

Penalty for hawala remittances under Sections 3(d) and 13(1) FEMA upheld, digital evidence and retracted statements accepted

Appeal partly allowed in FEMA Section 6(3)(b) contravention; liability upheld under Sections 42(1), 13(1), penalty reduced

Firm Penalised Under Section 10(6) FEMA for Lapses in Remittance Due Diligence; Penalty Reduced, Deceased Appellant Exonerated

Penalty pre-deposit partly waived, 50% bank guarantee ordered, recovery stayed citing Ketan V Parekh hardship guidelines

Interlocutory appeals on cross-examination denial held not maintainable; natural justice objections kept open for final appeal

Section 63 FERA confiscation is discretionary, requires independent reasoning; automatic seizure of NRE/SB balances invalid

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

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

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

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)

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)

SLP dismissed; no anticipatory bail in money laundering case as Section 45(1) PMLA conditions not met.

Non-speaking discharge order under PMLA Section 24 set aside; granite quarrying charges upheld at prima facie stage

Properties Upheld as Proceeds of Crime Despite Pre-Offence Purchase; Appellant Fails Section 8(1) PMLA Burden

Pre-arrest bail under PMLA denied as Section 45(1) twin conditions not met for Section 438/482 relief

SAFEMA allows pre-trial auction of mortgaged property under SARFAESI, with surplus kept in FDR for Enforcement Directorate

Provisional attachment under PMLA Section 5 upheld for forged forex scheme; properties as Section 2(1)(u) proceeds

Service tax demand on sub-contractor quashed as extended limitation fails for lack of suppression and bona fide belief

Service tax demand on reimbursed electricity charges quashed; Rule 5 invalid, extended limitation period inapplicable absent suppression

Revenue sharing with diagnostic partners not taxable as Business Support Services; issue res judicata, service tax demand quashed

No reverse charge liability under s.66A; procedural delay can't deny Notification 18/2009-ST exemption, demand time-barred

Service tax demand quashed for transport by individual truck owners, no consignment notes, covered by Section 66D(p)(i)

Student recruitment services to foreign universities held export of services; intermediary place-of-supply under Section 13(2) IGST Act

Appeal Restored as Tribunal Skipped Key Grounds; Matter Remanded Under Order 41 Rule 23 CPC

Captive cement in 50 kg bags not retail packs; valuation under section 4(1)(b) and rule 8, not 4A.

Sabka Vishwas discharge wipes out Rule 25 confiscation, redemption fine and penalties linked to same excise demand

Sabka Vishwas dispute treated as 'Litigation' category under Section 124(1)(a), not 'Arrears' category under Section 124(1)(c)

Storage and warehouse tax credit allowed as input service under Rule 2(l), officers cannot dictate assessee's logistics choices

CENVAT credit on capital goods upheld once final products become dutiable, revenue appeal dismissed on earlier decision basis

Nil CST on branch transfers allowed with certified Form F; balance taxable turnover payable after verification under Section 6A

KVAT Section 8(f)(iv) cancellation time-barred; Section 25AA(5) retroactive, limits action to suppressed turnover only for compounders

Penalty under s. 48(5) UP VAT Act quashed; suspicion alone cannot prove unrecorded sales or tax evasion

Strict Section 19(11) TN VAT time limit bars delayed input tax credit, buyer can't blame late invoices

Petitioners allowed to withdraw tax challenges, pursue relief under amended West Bengal Sales Tax Dispute Settlement Act 1999

Tax upheld on ink and processing material used in works contract printing under Section 3F(1)(b) 1948 Act

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

Cognizance Restored Under IPC 498A, 406, 420 and SC/ST Act 3(1)(g); No Detailed Reasons Needed

No novation under S.62; security cheques enforceable, S.138 complaints survive; non-executive director spared vicarious liability under S.141

Revisional challenge under Sections 397/401 and 482 CrPC fails in cheque dishonour conviction under NI Act

Disciplinary report under s.21 and Reg.16 set aside as non-speaking; matter remitted for fresh consideration

Petition under Section 34 fails; arbitral award on uncrystallized service tax and customs duty liabilities upheld as valid.

Revisional court upholds S.138 NI Act conviction; accused fails to rebut presumptions under Ss.118(a) and 139