Notification compliance dispute remitted for fresh consideration after the court found supporting documents needed reappraisal.

Mandatory personal hearing under GST law cannot be waived by a form choice; adverse order quashed for natural justice breach.

Documentary GST allegations and no need for custodial interrogation justified regular bail in a prosecution.

Personal hearing waiver under GST defeated natural justice challenge and preserved the statutory appellate remedy.

Writ jurisdiction and gross delay barred challenge to GST assessment after ignored notices and belated document production.

Pre-arrest bail under the CGST Act was refused, with surrender and conditional bail directed instead.

Reopening of assessment requires information suggesting escapement of income, not a mere change of opinion; challenge upheld.

Writ interference in reassessment matters is limited to jurisdictional defects; factual disputes over material or figures are insufficient.

Condonation of delay in Form 10B filing accepted on a genuine explanation of unawareness of the new online process.

Condonation of delay in tax appeal refused as an absolute bar, with Tribunal directed to decide the merits.

Section 263 revision requires an erroneous and prejudicial assessment; accepted project completion accounting blocked taxation of disputed on-money.

Agricultural land classification controls capital gains treatment when revenue records and evidence establish agricultural character.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Amendment of shipping bills under Section 149 cannot be blocked by circular-based delay limits or correction of inadvertent coding errors.

Interim release of imported areca nuts tied to revenue security, prompt notice, and expedited adjudication.

Substantial compliance for SAD refund under Notification 102/2007-Cus defeats denial based on invoice-format discrepancies.

Customs exemption for power generation projects denied where imported goods fell outside the entry and related captive plant exclusion applied.

Minimum Import Price for areca nut upheld as a lawful import restriction under foreign trade law and trade frameworks.

Use-based tariff classification governs motor vehicle compressor parts, while long-accepted classification cannot by itself trigger extended penalty proceedings.

Liquidation dividend distribution requires notice before recovery of excess payments and only proportionate reserves for pending claims.

Delay condoned, but no ground found to interfere with the High Court order; special leave petition dismissed.

Share transfer rights, meeting notice validity and non-compete obligations can bind a transferee under the joint venture framework.

Foreign company status under Companies Act depends on Indian business presence; jurisdiction issue remanded for fresh factual determination.

Restoration of struck-off company name turned on business continuity evidence and misappreciation of records; refusal was set aside.

Recorded satisfaction and locus standi are essential before ordering company investigation under Section 213(b).

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Pre-existing dispute barred insolvency admission where reconciliation, part-payments and arbitration showed a live contractual controversy.

Section 7 insolvency admission upheld where the debtor's recovery claim was far below admitted liabilities and business viability was absent.

Pre-existing dispute bars insolvency admission where account reconciliation and liability were genuinely contested before the demand notice.

Bye-laws control the "same line of business" test for co-operative society investments under insolvency law.

Belated insolvency claim rejected for lack of proof and unverifiable dues under the CIRP claims process.

Strict insolvency limitation bars exclusion of belated writ-petition time, even where writ relief is declined for alternate remedy.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

Electronic records and corroborated retracted statements can support foreign exchange contraventions; penalty was reduced on appeal.

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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

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

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

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.

Proceeds of crime and provisional attachment: pre-existing commercial deals were excluded, but a delayed dairy payment was upheld.

Single-member PMLA Bench, limitation exclusion, and prima facie proceeds-of-crime link upheld for attachment confirmation.

PMLA burden of proof and disclosure of lawful source upheld for frozen bank accounts and seized digital records.

Personal share attachment under money-laundering law fails without material linking individuals to proceeds of crime.

Money-laundering special court jurisdiction requires transfer of the scheduled offence when statutory committal under PMLA applies.

Foreign direct investment and proceeds of crime: bank-account freezing was unjustified absent a proven laundering trail.

Limitation in tax appeals bars condonation once the statutory extension is exhausted and delay remains unexplained.

Alternative statutory remedy and natural justice objections were insufficient to justify writ interference; parties were relegated to appeal.

Service tax on venture capital trust rejected where fund was treated as a pass-through and mutuality applied.

Statutory limitation under Section 85(3A) barred further condonation once the appeal was filed beyond the extended period.

Reverse charge on foreign-agent services fails where services are rendered and received abroad, and specific classification prevails.

Retrospective service tax exemption rejected for residential housing construction; refund claim for the pre-exemption period failed.

Manufacture, CENVAT credit reversal and limitation: processed stainless steel goods were held to be commercially distinct, with Revenue's appeal failing.

Small-package exemption defeats MRP-based duty demand where the department cannot prove clear, quantifiable non-exempt clearances.

Rule 26 penalty cannot stand against a mere broker without possession or dealings in excisable goods.

Rule 26 penalty requires knowledge of confiscable goods and compliant reliance on statements under section 9D.

FOR destination contracts include freight and insurance in assessable value when sale concludes at buyer's premises.

Statutory interest on pre-deposit refunds ends at the refund date; no further compensatory interest is payable.

Input tax credit requires proof of genuine purchases and physical movement of goods; remand ordered for fresh verification.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

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

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Bank amalgamation under Section 45 upheld: depositor classification, staggered repayment and interest treatment found lawful.

Cheque presentation period and stale-instrument dishonour under the Negotiable Instruments Act: liability and vicarious liability were not made out.

Company arraignment is mandatory before prosecuting directors for cheque dishonour under the Negotiable Instruments Act.

Security cheques can attract Section 138 when a legally enforceable loan debt exists on presentation and remains unpaid.

Section 139 presumption in cheque dishonour complaints cannot be rebutted at the process stage; liability must be tried on evidence.