GST treatment of solar EPC supplies under the 70:30 valuation mechanism, despite separate invoicing for goods and services.

GST proceedings against a non-existent amalgamating company are void ab initio; Section 87 cannot authorise notice after merger.

Reasoned GST cancellation orders are mandatory; absence of reasons made the cancellation unsustainable despite delay in writ challenge.

Alternate statutory remedy bars writ review where appeal under GST law is available against adjudication order.

Condonation of delay in GST appeal granted where sufficient cause was shown and merits review was directed.

GST assessment service through portal upload requires meaningful opportunity to respond before fresh adjudication.

Non-consideration of reply in reassessment initation led to setting aside of the Section 148A(d) order and dismissal of the SLP.

TCS on compounding fees for illegal mineral transport: High Court view on section 206C was left undisturbed.

Chapter VI-A deduction computation must follow the Supreme Court method; 80-IB and 80-HHC were remanded for recomputation.

Writ jurisdiction and statutory tax appeal: inordinate delay and an available appellate remedy can bar challenge to a Section 143(1) intimation.

Bandwidth payments to non-residents were not royalty; retrospective expansion of royalty could not trigger withholding tax.

Reassessment on speculative material fails where loose papers lack nexus with the assessee and connected co-owner findings already negate reopening.

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

Duty-free import misdeclaration and diversion justified extended limitation, customs demand, penalties, and pre-deposit enforcement.

Anti-dumping duty refund upheld where rescinding notification operated prospectively and did not bar pre-rescission claims.

Anticipatory bail parameters required proper consideration; non-application of settled factors led to quashing and remand for fresh decision.

Imported food goods fit for consumption should not face continued port detention when safeguards like bond and samples suffice.

Customs valuation based on a pre-examination Chartered Engineer certificate was held unsustainable, with duty and interest demand set aside.

Transaction value and principal-use classification govern customs valuation and tariff treatment of imported motor controllers.

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.

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

SFIO investigation requires a lawful inspection report; persistent repayment default alone does not establish fraud or justify summons.

Condonation of short delay in company petitions may rest on uncontroverted medical cause and preserved limitation principles.

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.

Clean slate principle under insolvency law bars enforcement of pre-CIRP claims outside an approved resolution plan.

Inherent recall powers cannot reopen a merits-based insolvency order using later-discovered documents after appellate affirmation.

Limitation and financial debt under insolvency law: acknowledgment extended time, and prima facie default supported Section 7 admission.

Claim verification must remain independent: extraneous related-party and avoidance observations were removed as beyond the appeal's scope.

Interim moratorium and guarantor liability under insolvency law: later Section 95 filing upheld, discharge plea rejected.

Pending debtor deposit application can bar Section 7 admission when notice was issued before the insolvency order.

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

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

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

Foreign exchange contravention upheld as unauthorised dealing was proved, but the penalty was reduced in partial relief.

False ODI declarations and lack of bona fide business use can justify FEMA seizure under Section 37A.

Foreign summary judgment and enforcement limits under Indian law when real adjudication and regulatory permission are absent

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.

Section 32A protection under insolvency law bars PMLA attachment against corporate debtor assets after genuine resolution and change in control.

Proceeds of crime analysis upheld for school building financed through tainted trust donations and linked unlawful activity.

PMLA bail and twin conditions govern release where prima facie proceeds of crime material and arrest challenges arise.

Inherent criminal jurisdiction cannot replace revision, especially for belated omnibus challenges to distinct procedural orders.

Restitution from attached assets: court orders audit-cost allocation, website data transfer, and further asset seizure steps.

CBI report to be kept on record and circulated as Calcutta HC lists the matter for the next date

Reverse charge on transportation services requires a reasoned finding; incomplete adjudication was set aside and remanded.

Ex parte service-tax adjudication set aside and remanded for fresh reply, exemption scrutiny, and reconsideration of liability.

Service tax adjudication remitted for fresh reply stage, with statutory issues and limitation to be reconsidered.

Ex parte tax adjudication set aside for want of reply opportunity, with matter remitted for fresh consideration.

Project development arrangement not treated as taxable service where parties acted as co-venturers without contractee-contractor relationship.

Works contract classification bars service tax demand under another category after the taxable date for composite construction contracts.

CENVAT credit can be used to pay service tax on imported services where liability is cast on the recipient.

Trade discount excluded from assessable value absent proof of buyer-provided benefit or consideration flow

Suppression-based Central Excise penalty remains valid where the case is consistently treated as evasion by suppression, despite notice wording

Writ challenge to long-pending show cause notices rejected, with factual disputes left for adjudication before the competent authority.

Refund denial cannot rest on new grounds, and reversed Cenvat credit remains refundable once admissibility is established.

Extended limitation, area-based exemption and section 9D compliance govern central excise demand, evidence and penalty sustainability.

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.

Tax recovery cannot proceed before service of demand orders; appeal time starts only after valid service.

Delayed VAT refund must carry statutory interest where excess tax is due and administrative excuses do not justify non-payment.

Entry tax on H.R. sheets and penalty issues remained undisturbed as delay was condoned and special leave dismissed.

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

Reasonable time in tax assessments: prolonged unexplained delay after notice can invalidate assessments for unfair and arbitrary adjudication.

Recusal and apparent bias: connected rulings, interim observations, and remote allegations were held insufficient to show reasonable apprehension.

SARFAESI procedural non-compliance led to setting aside possession action, while contempt was closed for lack of tribunal jurisdiction.

Unilateral arbitrator appointment and estoppel in public tender contracts raised, with the Special Leave Petition dismissed.

No valid arbitration agreement means no jurisdiction; participation in proceedings does not cure the foundational defect.

Confirmed trades and agency liability: client and broker remained liable despite lack of prior written authorisation.