E-way bill and prescribed documents are necessary for release of detained goods; Supreme Court left detention undisturbed.

Natural justice and supply of relied-upon documents remain central in challenges to tax adjudication and hearing rights.

Bail conditions must be proportionate: an additional bank guarantee was struck down as excessively onerous.

Retrospective GST on SEZ insurance supplies stayed where prima facie jurisdiction and statutory interpretation issues were raised.

Statutory waiting period under GST recovery law protected taxpayers from premature debit of the electronic credit ledger.

Electronic credit ledger blocking cannot continue beyond one year under Rule 86A(3); credit must be restored.

Estimated production yield cannot justify addition without evidence; dismissal leaves the High Court's anti-guesswork approach intact.

Nil withholding certificate depends on existing tax liability; prior adverse assessments barred relief on the same income

Penalty under section 271(1)(c) fails where the notice is vague and the addition rests only on estimate.

Evidentiary failure in tax assessments: additions for unaccounted sales and bogus related-party liabilities were sustained.

Ad hoc disallowance and accounted incentive receipts cannot be sustained without defects in books or evidence of concealment.

Search limitation and third-party material: panchanama timing, corroboration requirements, and infrastructure deduction for subcontract work

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 property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

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.

Coordinate bench precedent sustained customs duty equivalent to rubber cess on imported natural rubber.

Strict compliance with exemption conditions and timely customs demand upheld; belated supporting documents could not revive the exemption claim.

Bona fide misdeclaration dispute leads to reduction of redemption fine and penalty for imported goods.

Customs classification of EPS-ECU upheld as motor vehicle steering part, not Chapter 90 apparatus, on identical goods reasoning.

Declared import value and project-specific discounts require fresh scrutiny where documentary evidence and comparability remain unresolved.

Customs duty cannot be fastened on a subsequent purchaser of an imported vehicle absent importer status or ownership in law.

Composite scheme of arrangement cannot be split to isolate demerger where amalgamation and demerger are clearly interlinked.

Fast-track merger scrutiny requires prior statutory opinion, and special appellate limitation bars condonation beyond the outer limit.

Statutory auditor prosecution fails without specific allegations or mens rea; vague complaints cannot sustain criminal proceedings.

Leave to institute proceedings for specific performance permitted without conferring title; sale process to proceed after fresh valuation.

Appointment of Administrator upheld, with conditional leave for forensic examination of disputed receipts during administration or buyout.

Statutory Threshold for Investigation: administrative order quashed for failing to disclose material basis for exercise of investigatory power.

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.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Project-specific real estate debt can support CIRP, but insolvency administration must stay confined to the secured project.

Recovery of possession in insolvency can proceed before the Adjudicating Authority when corporate debtor assets are unlawfully occupied.

Interim moratorium under the Insolvency Code bars fresh Section 95 proceedings and cannot be cured by later withdrawal of the prior application.

Moratorium under insolvency law bars unilateral appropriation of security deposits against pre-CIRP dues, and set-off was unavailable.

Related-party objection in insolvency failed where prior resignations and shareholder records did not show defect in liquidation

Terminated concession agreements cannot be compulsorily revived through CIRP enforcement; lawful conciliation or arbitration remains available.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Pre-deposit relief under FEMA penalty challenge: Tribunal discretion upheld, but deposit condition further reduced in the interests of justice.

Monetary threshold and no substantial question of law led to dismissal of the appeal.

Deemed liability under FEMA cannot survive once the firm's contravention is finally set aside; partner's penalty and confiscation fall.

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

Provisional attachment requires nexus to proceeds of crime; disputed acquisition date can sustain attachment pending proof.

Section 32A of the Insolvency Code does not retrospectively void a pre-approval provisional attachment order.

Territorial writ jurisdiction depends on dominant facts, not a minor local nexus; forum conveniens may defeat entertainment.

Money-laundering attachment can stand without FIR naming if possession of proceeds of crime is shown and source of funds remains unexplained.

Company settlement cannot extinguish criminal prosecution where serious offences must proceed before the criminal court.

Provisional attachment under PMLA can reach equivalent-value property, even if acquired before the check-period, when proceeds of crime are not traceable.

CENVAT credit, export service tax, and suppression issues discussed in a case where the assessee's SLP was dismissed.

Service tax on legal services found unsustainable where notifications exempted the advocate's supply and placed liability under reverse charge.

Travel agent service tax issues: CRS incentives, fare valuation, abatement, credit and reverse charge were all contested.

Job work versus manpower supply turns on contractor control, quantity-linked payment, and responsibility for execution.

Composite works contract treatment excluded developer construction from service tax, defeating demand, penalties, and extended limitation.

Extended limitation cannot rest on return mismatch alone; suppression must be proved, and notice on same facts fails.

Intended use exemption for naphtha survives incidental common-plant use; extended limitation and penalty fail without suppression.

Covid-19 limitation directions extended the filing window, and a central excise appeal filed on 30 May 2022 was within time.

Cenvat credit in job-work arrangements remains admissible when capital goods are received, accounted for, and used in manufacture.

Specific tariff entry prevails over end use, while extended limitation needs deliberate suppression to sustain duty demand.

CENVAT credit on expansion-related services remained admissible, while the demand was time-barred and penalty could not survive.

SVLDRS settlement does not absolve co-noticees where evidence shows active abetment in fraudulent Cenvat credit misuse.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

Natural justice in mismatch turnover assessments led to remand for fresh adjudication with partial deposit condition.

Efficacious statutory remedy and post-notice hearing generally bar writ interference with tax assessment notices under the VAT regime.

Reasoned stay orders under the Odisha Entry Tax Act are mandatory; refusal without reasons was set aside and remitted.

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

Due diligence in concurrent audit: failure to promptly report banking irregularities amounted to misconduct, but penalty was reduced to reprimand.

Cheque dishonour offences can be compounded after conviction; withdrawn special leave does not bar recall on genuine settlement.

Arbitrability under a contract exclusion clause remains intact where liability is disputed and the clause covers only admitted claims.

Tariff determination and renewable energy incentives must be read purposively to preserve the scheme's intended generator support.

Independent Director liability under cheque dishonour law requires specific averments of control, responsibility, or proven consent.

Section 34 interference stays narrow: arbitral findings on input tax credit were upheld as plausible and evidence-based.