Reverse charge input tax credit and ISD registration: self-invoice credit upheld, and pre-amendment credit distribution treated as permissible.

Proceedings against a deceased sole proprietor require notice to the legal representative before continuation of tax action.

GST registration restoration allowed on filing pending returns and payment of dues under Rule 22(4) compliance

SEZ zero-rated supply claims require supporting documents; assessment orders were set aside and remanded for fresh consideration.

Refund claim classification error required fresh merits review after supplier misreported deemed export supply

Show-cause notice challenge failed where no final liability was and jurisdiction under CGST rules was upheld.

Past profit history justified lowering estimated income, with delay in filing also condoned for sufficient cause.

Limitation for giving-effect orders under section 153(5) renders a delayed income-tax order without jurisdiction and void.

Natural justice in reassessment requires full consideration of replies before issuing notice; quashed and remanded for fresh decision.

Section 14A disallowance under rule 8D(2)(iii) was the only issue entertained; other questions were not taken up.

Reassessment notice fairness requires a full opportunity to respond before expanded allegations and penalty proceedings are pursued.

Bank branch taxation issues resolved on intra-entity interest, business deductions, mark-to-market loss, and section 14A disallowance

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Redemption fine and reduced customs penalties upheld where the Tribunal gave valid reasons and no further relief was justified.

Provisional release of seized imported goods granted on same terms as earlier court order

Strict compliance with conditional customs exemption required; failure to meet post-import obligations and product description barred exemption and triggered duty liability.

Re-import exemption and drawback repayment can coexist where export, re-import, processing and re-export are duly documented.

Provisional release of seized goods: bank guarantee not reduced where prima facie smuggling and foreign-origin markings were found.

Seized cash retention beyond the statutory period requires a reasoned, communicated extension; later transfer cannot cure illegality.

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.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

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.

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.

Civil dispute after novation cannot sustain cheating and forgery charges where dishonest intent at inception is absent.

Liquidation auction terms cannot expand sale scope beyond bid documents; payment extensions and forfeiture depend on compliance.

Consequential liquidation orders cannot be separately challenged when earlier possession directions are already affirmed and the relief is worked out.

NCLT-appointed director authority in oppression and mismanagement disputes upheld; criminal proceedings found unwarranted

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.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

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.

Binding High Court precedent sustained Tribunal view that the activities were not taxable service.

Refund with interest dispute left for fresh departmental decision after hearing; merits kept open.

SEZ refund entitlement upheld despite invoice defects where services were received for authorised operations and tax payment was undisputed.

CENVAT credit on ISD-distributed leadership fee upheld where procedural lapses and contract vivisection could not defeat entitlement.

Cum-tax valuation and no extended limitation where records are complete and suppression is not proved.

Interim stay does not bar refund appeal where conditional protection and prior precedent under Section 142(3) govern the dispute.

Quashing of central excise prosecution follows where the underlying duty demand is set aside on merits.

Refund of excess cess allowed where valuation was inflated and documentary evidence rebutted unjust enrichment presumption.

Reasoned appellate orders required in tax disputes; non-speaking findings and overreach beyond the appeal were set aside on remand.

Rule 6 reversal base excludes exclusive dutiable input service credit and the clarificatory amendment applies retrospectively

Interpretation of original and clarificatory notifications in a revenue dispute, with concurrent factual findings left undisturbed.

Statutory appellate remedy bars writ jurisdiction where appeal under Section 35G is available

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.

Duly served assessment orders are essential for VAT recovery; unproved service invalidates bank attachment and enforcement action.

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

Regular bail under UAPA turned on long custody, trial progress, and parity with co-accused, with conditions imposed.

Interim moratorium, denied cross-examination, and non-arbitrable mortgage reliefs led to arbitral awards being set aside.

Signed confirmation of accounts can defeat leave to defend, while post-decree interest remains discretionary under civil procedure law.

Cheque dishonour compromise allowed; full settlement made the offence compoundable and justified modification of sentence.

MCOCA bail: prolonged custody and parity did not outweigh prima facie role, delay causes, and statutory twin conditions.

Commercial quantity NDPS bail requires strict twin-condition compliance; short custody alone does not override the statutory bar.