Challenge to show cause notice under GST: court declines interference but preserves crossexamination and rebuttal rights.

Cancellation of GST registration for nonfiling of returns; restoration ordered upon payment after intimation of outstanding dues

Entitlement to input tax credit despite limitation -- quashing limitation-based assessments and restraining recovery, with directions on refunds

Quantification requirement in show cause notices for interest on shortpaid tax leads to quashing of unquantified adjudication, fresh notice permitted

Provisional attachment of bank accounts under the Act: expiry after one year renders attachment nonoperational, relief granted.

Benefit of Circular No.224/18/2024-GST pre-deposit undertaking treated as compliance; refund ordered after withholding pre-deposit amount

Management fee disallowance in tax assessment upheld; appeal dismissed and prior finding that assessee discharged onus sustained

Issuance and service of incometax notice under Section 143(2) -- lack of actual service vitiates assessment proceedings

Settlement Commission power to reopen concluded orders under Section 154 barred; rectification quashed and interest demand set aside

Reference to Transfer Pricing Officer held time barred; TPO order and draft assessment treated as without jurisdiction.

Attachment of immovable property and limitation under Rule 68B: proclamation held within limitation; writ petition dismissed.

Attachment and mortgage of attached property under Second Schedule: mortgage not void ab initio; TRO may sell and appropriate proceeds.

Benami property attachment and beneficial ownership inquiry: investment confiscable, prosecution deferred pending reinvestigation.

Benami property transaction involving disputed land: tribunal confirms money-trail based attachment and dismisses appeal against appellant

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

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

Misclassification of imported Natural Rubber Latex: GIR-based classification, burden on revenue, and time-bar result in demand set aside.

Time-barred show cause notice in provisional import assessment struck down; appeal allowed and consequential relief granted.

Smuggling of gold and customs adjudication: remanded for fresh proceedings allowing crossexamination and full defence rights

Remand of appeals under precedent leads to remittance to High Courts and detagging for fresh hearing

Showcause notice time bar and burden of proving service under the sixmonth rule remanded to adjudicating authority; possible return of goods

Concessional Basic Customs Duty on Ethernet switches: appeal dismissed as factual CESTAT findings uphold noncarrier classification and circular inapplicable

Director disqualification and interim restraint on creation of third-party interests in company assets - interim orders upheld, appeals disposed

Condonation of delay in filing a Special Leave Petition leads to dismissal after a 406-day unexplained delay, with merits not entertained.

Approval of Scheme of Arrangement challenged as evading MPID Act; overwhelming creditor approval upheld and minority appeal dismissed

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

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.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

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

Threshold for allottee claims in insolvency and delivery of possession in leasehold projects upheld where debt and default established

Admission of corporate insolvency petition upheld despite settlement proposals; interim period excluded and CIRP to resume.

Maintainability of Section 7 petition against former NBFC after registration cancellation; admission upheld, appeal dismissed

Provident Fund claims during insolvency moratorium ruled inadmissible; lower resolution plan payout upheld and appeal dismissed

Fraudulent trading and wrongful trading under IBC: tribunal affirms contribution where falsified accounts erased receivables and defrauded creditors

Section 7 debt recovery initiation based on admitted default; malafide challenge rejected; Section 12A settlement permitted.

Export of fish from Exclusive Economic Zone: FEMA and Customs obligations apply, Regulation 14C breach found but penalties reduced.

Contravention of foreign exchange rules for offshore import payments -- tribunal reduces penalty to proportionate amount after delay and predeposit

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.

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.

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

Transfer of trials between Special Courts under PMLA and BNSS upheld, allowing consolidation before a single judge.

Anticipatory bail under PMLA in complex moneylaundering with layered mule accounts denied to protect custodial interrogation and evidence recovery.

Scope of investigation under PMLA: ED limited from reinvestigating predicate offence; attachment upheld and appeals dismissed

Freezing of bank accounts under PMLA: email communication cannot substitute formal order, resulting in lifting of freezes.

Legality of arrests under PMLA: scope of judicial review limited; challenges to ECIR additions and alleged ignored material rejected.

Regular bail under PMLA where proceeds are prima facie unproven and tripletest risks are not established, bail granted with conditions

Interpretation of 'where it is possible to do so' in Finance Act appeals; SLP dismissed, statutory appeal permitted.

Refund of unutilised Input Tax Credit for export of services: nexus requirement removed by retrospective amendment, appeals dismissed.

Textile processing classification as manufacture leads to service tax relief; renting and reversecharge demands partly upheld.

Levy of service tax challenged for extended limitation invocation; court quashes demand and related penalties under writ review

Management, maintenance or repair services and fly ash brick processing taxed; remand ordered for verification, extended limitation sustained.

CENVAT credit refund on insurance premiums: health premiums disallowed; life insurance and other claims remanded for verification and recomputation.

Distribution of CENVAT credit by Input Service Distributor clarified; Rule 7 pre2012 not requiring branch booking, appeals allowed.

Central Excise refund interest on delayed refunds limited to statutory 6% under Section 11BB; higher 12% claim rejected

Cenvat credit reversal on exempted goods: penalty and interest set aside after 5% amount paid and appropriated

Extended-period limitation for excise fraud and suppression requires intent to evade; absent such intent, extended limitation and penalty were not sustained.

Freight charges in FOR sales must be included in transaction value, leading to allowance of the department appeal.

Roasting of Rava/Suji: moisture reduction by single or double roasting held not to constitute manufacture, so no excise levy applies.

Delegation of revisional power under West Bengal VAT Act: delegatee's revision cannot be revised by another delegatee; earlier order quashed.

Sales tax deferment entitlement during validity of final eligibility certificate upheld; State revisions dismissed, cancellation treated prospectively.

Priority of secured creditors' dues where security interest is registered with central registry; bank claims prevail over state authorities' claims

Service of statutory notices via portal upload: quashing order for non-prosecution and remand with fresh personal hearing allowed

Amalgamation and tax recovery: attachment of director's bank account quashed where liability vested in transferee, not dissolved transferor.

Entitlement to interest on delayed tax refund under statutory scheme: interest awarded from due date at six percent.

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

Arbitrability of alleged forged arbitration agreement: referral to arbitration quashed but appointment of arbitrator refused

Proof of cheque execution: authorised company representatives must have direct or eyewitness knowledge, otherwise conviction for cheque dishonour cannot stand.

Dishonour of cheque and vicarious liability of company officer affirmed; conviction and sentence confirmed on revision.

Director liability under negotiable instruments Act: one director summoned for active involvement; another discharged after proved resignation.

Dishonour of cheque: acquittal confirmed where accused probablized defence and complainant suppressed material facts, cheque issued as security under sale agreement

Dishonour of cheque and statutory presumptions under negotiable instruments law lead to conviction under criminal cheque provisions.