Consideration as inducement: regulatory fees for tariff and licence functions are not taxable supplies and fall outside GST coverage.

Condonation of delay: court permits out-of-time appeal if filed within a fortnight and requires merits-based disposal.

Demand Limitation in Show Cause Notices: confirmation beyond proposed amount requires setting aside and fresh adjudication.

GST Registration restoration after administrative withdrawal of cancellation, with directions for restoration and intimation.

Restoration of GST registration on compliance with Rule 22(4) proviso; authorities must consider and restore within directed time.

Pretrial custody and documentary evidence: regular bail granted where custodial interrogation is unnecessary and recovery remedies exist.

Condonation of delay denied for an excessively late Special Leave Petition; petition dismissed for failure to show sufficient cause.

Obligation to Make Submissions: petitioner must appear before AO, furnish information and make full submissions; discretionary review refused.

Eligibility cut-off for settlement applications upheld; challenges to amendment-based disqualification dismissed, SLPs filed were refused.

Provisional attachment requires tangible material and minimum procedural safeguards; permitting deposit protects honest taxpayers.

Purpose test confirms sales tax subsidy is a capital receipt as consideration for capital investment, appeal allowed.

Condonation of delay due to Covid-19 limitation exclusion permits remittal for fresh adjudication of tax exemption claims.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

Immediate suspension of a customs broker licence requires recorded reasons and an evidential Regulation 17 inquiry before continuation.

Beneficial owner concept not retroactive; buyer after home consumption clearance is not liable for customs reassessment.

Expert Test Report Insufficiency: non categorical chemical reports and denial of cross examination preclude reclassification and penalties.

Classification of imported metal scrap: absent expert proof of serviceability, items treated as scrap and penalties unjustified.

Prohibited Goods: cosmetics imported without mandatory regulatory registration are not eligible for warehousing or automatic re export relief.

Provisional release on security: boat may be released upon cash deposit and bond while ISFTA classification remains pending.

Reduction of Share Capital affirmed; court upheld tribunal findings rejecting procedural bias and perverse valuation.

Undertaking as going concern: isolated asset sale not requiring special resolution; SARFAESI sale upheld and purchaser deemed bona fide.

Look Out Circulars: quashed where necessity and proportionality fail, subject to cooperation and conditional safeguards.

Shifting Registered Office permitted where approved resolution plan stands and no stay exists; conditional approval upheld.

Interference with criminal investigation denied as no exceptional circumstances; interim protection and recall of warrants refused.

Validation under Section 536(2): court may validate bona fide post-petition dispositions to enable completion and protect public interest.

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

Pre-existing dispute on existence or quantum of operational debt bars admission of an insolvency petition; genuine contest must be decided outside insolvency.

Existence of Financial Debt and Default: CIRP admission upheld despite viability, res judicata and lender-conduct objections.

Liquidator Fee Rates: third-bucket rates apply where realisations occur after one year; excess withdrawals refundable with GST and interest.

Security interest realisation: liquidator may notify higher willing-buyer price; secured creditor must sell to that buyer or comply with deposit rules.

Appeals Against Resolution Plan rendered infructuous where liquidation begins and claimants pursue claims before the liquidator, leading to dismissal.

Finality of claim verification prevents collateral challenge to Resolution Plan approval; plan upheld with priority for employee dues.

Round-tripping: Offshore SPVs lacking bona fide activity used to raise funds and reinvest in India are treated as circumvention of FEMA norms.

Liability of struck-off companies persists; legal representatives face estate-limited FEMA penalties, with courts able to reduce penalties for proportionality.

Section 6(4) FEMA protects only legitimately substantiated foreign funds; breach of foreign exchange rules found, penalty reduced.

Contravention under FEMA sustained on documentary nexus, penalties reduced and confiscation of un-surrendered foreign currency upheld.

Abetment liability: corroborated retracted statements and statutory presumption can shift burden, leading to conviction and reduced penalty.

Continuing corporate liability remains enforceable after striking off; directors remain liable but penalties may be mitigated.

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.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Attachment under PMLA: tribunal refused interim return of funds to avoid dissipation and preserve appeal outcome.

Provisional attachment under PMLA sustained where property derived from commissions in an illicit scheme; attachments confirmed.

Proceeds of crime limited to profit element; provisional attachment confirmed only to quantified illicit profit after assessment.

Right to Speedy Trial: bail granted where investigation complete, evidence documentary and trial unlikely to conclude soon.

Provisional attachment upheld where prima facie evidence links property to proceeds of crime via placement, layering and conversion into gold.

Provisional attachment under PMLA upheld where tracing of proceeds through corporates to recipients supports confirmation.

Natural Justice failure in service led to order being set aside and remanded for fresh adjudication, subject to a deposit and hearing.

Business Auxiliary Service characterization: documented cost sharing reimbursements without margin are not taxable consideration, so no service tax liability.

Mistake apparent on record bars ROM relief where contemporaneous admissions and record evidence fix the factual characterisation.

Extended limitation period requires proof of fraud or suppression; absent such proof, extended limitation cannot be invoked.

Separate invoicing controls service classification: distinct logistics activities taxed by their specific service head, not as a bundled service.

Business Auxiliary Service: services taxable on merits but demand quashed where extended-period finding attained finality.

Evidentiary weight of on-site records upheld; clandestine removals sustained while third-party records excluded and director penalty set aside.

Manufacturer liability determined by identity of manufacturer; supplier of inputs not liable where independent contractor manufactures and supplies RMC.

Transaction Value upheld where related-party status lacks evidence of influence on invoice price, so alternate valuation methods not applied.

Protection under Section 73(3) prevents notice for pre notice tax paid unless Section 73(4) circumstances are specifically pleaded and proved.

Valuation for excise: discounts on demo vehicles must be included under valuation rules and binding precedents, sustaining Revenue's determination.

Fruit juice drink classification: products with at least 5% juice fall under the juice based tariff; related environmental services qualify for cenvat credit.

Burden of Proof in Input Tax Credit requiring specified transaction particulars; remand directed to reassess under Supreme Court guidance.

Admission of fresh evidence with alleged natural justice breach requires remand to the original authority for fresh evaluation and opportunity.

Condonation of Delay requires specific satisfactory explanation; routine file movements or officer changes are insufficient, so petition dismissed.

Condonation of Delay: unexplained inordinate delay barred review; no arguable error or miscarriage of justice found on merits.

Reference of question of law: court may decline to answer when the referring party and others show no interest.

Judicial intervention in pending disciplinary proceedings permitted where prima facie evidence shows non connection and irreparable prejudice; suspension revoked and inquiry expedited.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Parity in bail is permissible only with identical roles; non-speaking bail orders require interference or remand.

Arbitration agreement survives contract termination and resolution plan; referral court limited to prima facie existence, tribunal decides extinguishment.

Look-Out Circulars must be sparingly used and may be quashed absent material showing deliberate evasion; travel subject to court permission.

Final order protection preserves vested benefits against later conflicting directions; non-parties may pursue review or tribunal remedies.

Protection against self-incrimination bars compulsory custodial interrogation; anticipatory bail ordered where accused cooperates with investigation.

Registrar's power to cancel partnership registration is not implied; cancellation quashed and registration restored.