Regular bail in alleged fraudulent input tax credit case granted where conscious involvement needed trial proof and custody was unnecessary.

Service tax demand based only on Form 26AS fails without findings supporting extended limitation and taxability

GST registration restoration permitted after filing pending returns and paying dues, interest and late fee under Rule 22(4).

GST appeal delay and recovery action cannot defeat merits hearing when pre-deposit is made and sufficient cause is shown

Input tax credit on QIP services allowed only for debt repayment, not for subsidiary investment, under business nexus test.

Extended limitation under GST Section 74 sustained on prima facie suppression of turnover and no procedural irregularity found.

Bad debt deduction requires substantive write-off, not a mere provision, and formal closure of every debtor account is unnecessary.

Reassessment beyond four years needs full disclosure failure; reopening on disclosed facts and flawed 80-IA ownership reasoning failed.

Net royalty taxation applies where excess payment is repaid under an Advance Pricing Agreement and only retained income is taxable.

Income Tax Practitioner registration requires one year's practice before tax authorities, and the application was lawfully returned.

Writ amendment to add a vires challenge allowed without original papers, as electronic filing and confined amendment justified relaxation.

Vivad Se Vishwas Form 5 must follow timely compliance; portal error cannot defeat an eligible declarant's scheme benefit.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Customs-controlled movement for gamma irradiation approved; treatment under safeguards did not amount to clearance under the Customs Act.

Cross-examination rights under Customs Brokers Regulations were treated as mandatory where witness statements were relied upon in inquiry.

Customs Broker compliance findings sustained; Tribunal's factual conclusions on alleged regulatory breach raised no substantial question of law.

Refundable customs deposit earns interest after provisional assessment finalisation, with interest running until actual refund.

Tariff classification of soy protein preparation favoured Heading 2106 over Heading 3504 for nutritional fortification use.

Customs classification of feed preparation prevails over separate chemical compound heading for animal nutrition product

Share-transfer dispute, remand of partnership reliefs, and extension of receivership over estate assets.

Consent referral to arbitration in a company dispute led to setting aside the tribunal orders and appointing a sole arbitrator.

Winding up transfer to NCLT can be ordered without a party application unless the case has reached an irreversible stage.

Coal beneficiation and cost audit compliance: court refused threshold quashing of complaint over alleged non-maintenance of cost records.

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Section 32A and MPID attachment law limit post-resolution recovery action against corporate debtor property and require final vesting order.

Interlocutory reconsideration of resolution professional approval does not warrant appellate interference where rights remain undecided.

Natural justice in bankruptcy proceedings requires a real chance to file objections before an order is made.

Section 95 insolvency filings: procedural particulars under the Code did not defeat admission where debt was already disclosed and acknowledged.

Additional objections and documents may be accepted with leave when needed for fair adjudication and no prejudice is shown.

Threshold scrutiny under insolvency law: maintainability and personal guarantor status must be established before Section 94 can proceed.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Prolonged pre-trial incarceration justified bail under PMLA despite Section 45's stringent twin conditions.

PMLA bail and Article 21 liberty: prolonged incarceration can outweigh section 45 rigours in appropriate cases.

Discharge at PMLA stage turns on prosecution material alone, with prima facie proceeds of crime enough to proceed.

Prolonged pre-trial incarceration can justify bail under special statutes despite stringent statutory restrictions and twin conditions.

PMLA regular bail under twin conditions failed where investigative material raised disputed facts and no satisfaction of innocence was reached.

Predicate offence required for money laundering; commercial investment allegations were insufficient, and the FIR and ECIR were quashed.

Service tax demand based only on Form 26AS failed where extended limitation was unsupported by jurisdictional facts and exemption was not examined.

Extended limitation for service tax demands requires recorded statutory grounds; Form 26AS alone could not sustain demand, interest, or penalties.

Composite turnkey contracts cannot be split into consultancy tax; extended limitation needs proof of suppression or intent to evade.

Territorial limits on service tax barred levy on tour operator services wholly performed within Jammu & Kashmir, with demand and penalties falling.

Outbound tour services fall outside service tax where the journey is wholly performed and consumed outside India.

Reverse charge on manpower supply and threshold exemption defeated a service tax demand based only on return mismatches.

Bagasse as non-excisable waste: Rule 6 Cenvat credit reversal not applicable, with interest and penalty unsustainable.

Exported sugar exempt from sugar cess; demand, interest and penalty could not be sustained.

CENVAT credit on furnace oil for captive electricity generation remains admissible where power supports manufacturing activity.

CENVAT credit for plant erection upheld on capital goods, inputs, ownership, and retrospective amendment objections.

FOR destination freight qualifies as input service for Cenvat credit when title and risk remain with the seller until delivery.

CENVAT reversal formula excludes input services used only for dutiable goods, and the balance demand, interest and penalty fell.

Instalment relief under entry tax law: tax and interest secured in stages while penalty recovery stayed pending appeal

Jurisdiction over statutory forms in tax arrear recovery proceedings remains with the Assessing Authority, not the recovery forum.

VAT assessment limitation: COVID-19 extension not available to the assessing authority, and time-barred months were set aside.

Director liability under VAT recovery law requires proof of unrecoverable company dues and factual basis for gross negligence before attachment.

Adjustment of VAT tax against CST demand required fresh consideration, with the demand notice stayed pending decision.

Improper service of notice to a co-operative society justified setting aside assessment and penalty orders and remand.

Agricultural land under legal construction restrictions is not 'urban land' for wealth-tax purposes under Section 2(ea)(v).

Scheme of demerger asset vesting prevents attachment for demerged company's tax; attachment allowed only for resulting company's own liability

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

Cheque dishonour prosecution may proceed despite pending civil appeal; Section 139 presumptions block pre-trial factual defences.

Cheque dishonour prosecution may continue despite pending civil appeal; quashing refused where Section 139 presumption and disputed facts remain.

Prima facie involvement in cheque dishonour complaints is essential before criminal process can be sustained.

Cheque dishonour compounding relief: limited time to seek compromise with interim protection from coercive action.

Section 148 deposit requirement in cheque dishonour appeals upheld, with waiver reserved for exceptional cases.

Section 138 cheque dishonour conviction sustained where statutory notice was unclaimed and the presumption remained unrebutted.