Corporate guarantees without consideration fall outside taxable supply, while the valuation rule and circulars were upheld.

GST appeal limitation cannot be bypassed except in truly exceptional cases under writ jurisdiction.

GST registration cancellation notice to be decided by reasoned order after considering taxpayer's reply and documents.

Statutory appellate remedy bars writ review, with deposited tax amount ordered released to enable appeal.

Efficacious statutory appeal remedy bars writ intervention once the CGST Appellate Tribunal becomes functional.

Provisional attachment under GST need not follow pre-decisional hearing, and Section 6(2) bar requires proof of prior identical proceedings.

Reopening of assessment and section 151 approval challenge remained undisturbed after the Supreme Court dismissed the petitions.

Borrowed satisfaction in reopening assessment fails where no intelligible nexus supports belief of escaped income.

TDS on land acquisition compensation: Section 96 exemption and Section 194LA proviso bar deduction from arbitral award payments.

Condonation of minimal filing delay requires pragmatic hardship-based review before denying carry forward of loss relief.

Substantive charitable exemption prevails over procedural filing lapse; pending condonation applications must be decided by reasoned order.

Section 263 revision turns on adequacy of enquiry; factual findings barred any substantial question of law.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Benami attachment requires proved nexus between the alleged amount and the attached immovable properties.

Benami property law: cash routed through a third-party account was treated as benami consideration and attachment upheld in principle.

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 law and retrospective penal provisions: SC declined review over attachment, confiscation, and Article 20(1) concerns.

Penalty under Customs law fails without clear nexus, knowledge, and culpable participation in alleged false document use.

Quicklime classification under customs tariff upheld for imported goods with calcium oxide purity below 98%.

Quicklime classification settled against Revenue after Supreme Court upheld the earlier precedent, leading to dismissal of the appeals.

Redemption of confiscated gold upheld over absolute confiscation, with limited waiver of warehouse charges after appellate relief.

Country-of-origin verification in FTA imports can justify full revenue security before provisional release of goods.

Statutory appeal remedy prevails over writ jurisdiction where cross-examination and evidentiary reliance raise mixed questions of fact and law.

Statutory appellate remedy and Section 14 limitation exclusion fail where writ proceedings were pursued without bona fide diligence.

Res judicata barred a fresh company petition where identical reliefs had already been finally decided and could not be reopened.

Post-winding-up transfer of company property void without validation under Section 536(2), with no ground for interference

Membership for oppression and mismanagement proceedings can arise from substantive recognition, not just formal register entry.

Former director prosecution needs specific allegations; vague complaints and a derivative look out circular cannot stand after quashing.

Auditor's advisory remark and mechanical cognizance cannot sustain prosecution under the Companies Act

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

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.

Pre-existing dispute under insolvency law defeated section 9 admission; delay in refiling was also condoned.

Pre-existing contractual dispute bars Section 9 insolvency relief where contemporaneous correspondence shows unresolved performance issues.

Pre-existing dispute bars Section 9 insolvency admission when the debtor has raised a genuine, prior contractual objection.

Condonation of delay in re-filing requires sufficient cause; unsupported inaction and repeated defects led to dismissal.

Corporate veil in insolvency can be lifted for integrated housing projects, while late penal levies and individual dissent may fail.

Limitation in insolvency proceedings requires consideration of part payments, ledger entries and account confirmations before rejecting a Section 9 claim.

FEMA export repatriation liability sustained where active participation in firm affairs and default were shown

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

Foreign exchange contravention requires actual dealing or unauthorised currency conversion; Indian-currency cheque from NRE account was not enough.

RBI share transfer compliance and forgery allegations failed where documentary proof and bank reporting supported the transaction.

Non-realisation of export proceeds: partial recovery efforts were insufficient, and penalty applied only where responsibility was proved.

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

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.

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.

Statutory bail protections for women and prolonged custody can justify bail despite pending money laundering proceedings.

Writ jurisdiction after statutory order under money-laundering attachment rules, with merits left open for High Court review

Regular bail under the PML Act upheld, with delay condoned and liberty reserved for breach of bail conditions.

Prolonged custody and parity with co-accused justified bail where trial had not begun and delay was likely.

Premature writ challenge in money laundering proceedings rejected where statutory adjudication and reply stage were still pending.

PMLA bail requires foundational proof of laundering link; custodial statements and prolonged incarceration may not justify continued detention.

Service tax exemption and limitation issues required fresh adjudication from the show-cause notice stage.

Cenvat credit for effluent treatment infrastructure services upheld where modernization and mandatory pollution control compliance are integral to manufacturing.

Service classification for bank-related work depends on the true nature of activities, with recovery agent service limited by normal limitation.

Permanent transfer of technical know-how is not taxable as Intellectual Property Right Service under Indian service tax law.

SEZ service tax refund on Rent-a-Cab service cannot be denied merely for not being an input service.

Sub-contractor exemption for water treatment plant work was upheld where identical facts had already favoured the main contractor.

Discount abatement in valuation cannot be denied where transaction-wise correlation is impracticable and records substantiate the claim.

Rectification for mistake apparent on record fails where the issue was already decided under binding manufacture law.

Manufacture of mineral concentrates and limitation in excise turn on interpretational dispute, bona fide belief, and procedural compliance.

CENVAT credit on FOR destination sales upheld for outward transport, courier and insurance up to the place of removal.

Non-reversal of SAD credit on stock transfer can justify extended-period demand where revenue neutrality is not established.

Job work valuation under excise rules must follow cost of materials plus conversion charges, not Rule 8 uplift.

Statutory remedy in certificate proceedings prevails, with limited interim protection to enable a liability objection before the officer.

Limitation for revisional tax orders: an order passed beyond the statutory period was held void and set aside.

Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

Reopening of assessments and Form F transactions require fresh review after the later Supreme Court clarification on statutory scope and fraud exceptions.

Deemed rectification and delayed refund interest cannot be defeated by later void proceedings under sales tax law.

Works contract tax in joint development applies only to goods element for flat purchasers, not to land transfer value.

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 presumption under the Negotiable Instruments Act was not rebutted; revisional interference was unwarranted.

Default imprisonment for non-payment of compensation must stay within statutory limits and satisfy Article 21 proportionality.

Arbitral jurisdiction objections under Section 16 are challengeable only after the final award when rejected, not by immediate appeal.

Cheque Dishonour Presumption and disputed defences were insufficient to quash process at the threshold.

Legally enforceable debt requirement under cheque dishonour law: part payments must be endorsed before re-presentation for full amount.

Criminal complaint in a commercial payment dispute quashed for lacking prima facie cheating, fraud, and legal basis.