GST classification of Fish Meal: HC requires 10% statutory pre-deposit and stays appeal pending Supreme Court outcome

GST appellate remedy preferred over writ jurisdiction after constitution of tribunal; writ dismissed due to adequate alternative remedy

Late fee and general penalty in GST: court drops penalty for double punishment risk, retains conditional late fee recovery.

GST demand based on data mismatch and alleged natural justice breach rejected; writ dismissed, petitioner directed to use statutory appeal remedy.

Pre-deposit requirement in GST appeal: 25% deposit and bank attachment lifted subject to set-off and verification, relief granted despite limitation expiry

Limitation for tax recovery and extension by notification: remand for fresh adjudication subject to 50% predeposit and bank attachment lifted

Validity of reopening of incometax assessments - Revenue petitions disposed; assessees to follow Rajeev Bansal and may pursue remedies.

Section 68 unexplained share application money additions sustained after appellate order failed to record reasoned analysis, so deletions rejected

Interest income on NPA classification and taxability rejected where fresh advances show recoverability; writ relief denied.

Issuance of assessment notice to nonexistent entity postamalgamation is not curable under Section 292B, favouring taxpayer.

Validity of assessment under Section 153A r/w Section 144 challenged due to alleged nonservice of notice; assessment quashed and remitted.

Reopening of assessment for alleged missing certificate must rest on recorded reasons; absent support, reassessment invalid and appeal allowed.

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

Customs valuation and DGFT minimum import price clash - accepting enhanced value removes import ban and penalties.

Maintainability of appeals under Section 129A of the Customs Act: regulation cannot confer Tribunal jurisdiction; appeal rejected as nonmaintainable.

Calcium Nitrate with Boron import classification denied customs exemption under Notification; product treated as fortified boronated fertilizer.

Classification of computer monitors and applicable IGST rate; appellate direction to reassess under Customs Act and set aside 28% levy

Plastic decorative wall panels classified as plastic sheets under 3921, not builders' ware, due to removable decorative character

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

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

Interim injunction against removal as director denied where EGM challenge was not properly before the company petition; appeal dismissed.

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.

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

Corporate guarantee invocation and balance sheet acknowledgement under Limitation Act sustain insolvency petition admission; appeal dismissed

Threshold for initiation by homebuyers in insolvency proceedings turns on developer's project share at filing, appeal allowed and matter remanded for fresh adjudication.

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

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

Exemption for construction of roads for use by general public remanded for fresh factual and eligibility decision; appeal allowed by remand

CENVAT credit on construction-related input services pre-01.04.2011 upheld; departmental circulars invalid and demand barred by limitation

Intermediary service classification for commissions from foreign universities held to be export of service, resulting in demand set aside

Business support service classification of concessionaire addafees examined; fees held nontaxable and timebarred demand overturned.

Specified services and exportlinked refund claims: retrospective expansion under Notification No.1/2016ST allows HO services; remand for invoice verification.

CENVAT credit eligibility for capital goods depends on commissioning date not receipt; credit upheld after commissioning.

Right to crossexamination in excise proceedings upheld, order set aside and matter remanded for fresh adjudication allowing witness testing.

Entitlement to Cenvat credit for electricity supplied to grid: credit denied for exported power, demand and penalties set aside.

Interest on refunds of investigation deposits clarified as compensatory; twelve percent interest awarded from deposit date until sanction of refund.

Cenvat credit on GTA outward transportation for FOR destination sales; tribunal allows credit where freight formed part of sale value

Refund of duty on dealer discounts upheld where final tribunal orders and evidence show no passing on of incidence of duty.

Excise duty adjustment and CAS-4 based interunit transfer valuation resolved; appeal allowed and impugned order set aside.

Statutory pre-deposit under Haryana VAT Act: court refuses waiver but permits bank guarantee or adequate security.

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.

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

Liquidated damages and public utility exception in contracts: limited modification of arbitral award permitted; appellate reworking reversed.

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

Proof of cheque issuance by a company and agent: lack of direct evidence negates statutory presumptions and overturns conviction

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