Contractual GST reimbursement under a works contract survived missing schedule documents, and arbitrary refusal was held unlawful.

Curative GST refund formula amendment held retrospective, restoring entitlement to inverted duty structure refunds.

GST demand notice must clearly specify proposed penalty in Form DRC-01 before adjudication can sustain confirmation.

Refund claims under GST can be filed again for omitted invoices; no express bar applies to a second application.

Sufficient cause for GST appeal delay accepted, as statutory changes and portal issues justified condonation and remand on merits.

GST advance ruling binding effect confirms 18% rate for identical work contract supplies under the statutory scheme.

Section 10B deduction cannot be restricted under anti-abuse rules without proof of a profit-shifting arrangement.

Condonation of delay in Form 10-IC filing allowed where statutory benefit was not contingent on timely return filing.

Mandatory time-bound remand directions must be obeyed; later show-cause notices issued without extension are liable to be quashed.

Resolution plan extinguishes prior tax liabilities, so reassessment proceedings for those claims cannot continue.

Reopening based on seized register entries without live nexus to the assessee was held invalid and quashed.

Mistaken unit comparison cannot sustain unaccounted production addition without independent incriminating material.

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 cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Retrospective operation of import restrictions denied where goods arrived before effective publication; clearance allowed without authorisation.

Anti-dumping duty levy on titanium dioxide imports failed after the underlying notification was quashed, with refund directed.

Appellate forum under the Customs Act depends on the officer's adjudicatory capacity, not a mistaken appeal reference in the order.

G-card debarment under customs broker regulations cannot exceed the prescribed period; penalty must stay within the statutory cap.

Customs broker licence revocation fails without credible evidence linking the broker to disputed export transactions.

Procedural lapse in delayed import documents led to reduced fine, while absence of knowing false declarations defeated penalty.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Continuing possession by a Liquidator upheld where premises remained relevant to an unfinished liquidation and prior identical relief failed.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

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

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.

Resolution plan rejection upheld for nondisclosure, avoidance-transaction defects, and CIRP non-compliance despite committee approval.

Post-liquidation claims are not admissible where the liability arose after the liquidation commencement date.

Conflict disclosure and professional disability bar continued representation by liquidator's counsel after conviction and licence suspension.

IBC cannot serve as a decree-execution tool where debt quantum is disputed and the debtor remains solvent.

Interim moratorium under insolvency law begins on registration of a Section 95 petition, not mere filing.

Committee of Creditors' choice of resolution professional prevails absent bias, misconduct, or statutory disqualification under insolvency law.

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

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

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.

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

Provisional attachment under PMLA upheld as equivalent-value assets and prima facie laundering nexus were established.

Money-laundering proceedings may survive later inclusion of scheduled offences, and attachment stands without proof of lawful source of funds.

Provisional attachment of bank accounts may be relaxed against an equivalent fixed deposit, with automatic revival on default.

Territorial jurisdiction in writ petitions requires a real causal nexus; incidental presence of the authority in Delhi was insufficient.

Taxability disputes fall within the rate-of-duty exclusion, leaving High Court appeal under excise law not maintainable.

Composite mining contracts cannot be split: excavation and extraction activities were held taxable only under mining services.

Multi-level marketing commissions are taxable as service, but extended limitation failed and demand was confined to the normal period.

Rule 6 Cenvat reversal not triggered for job-work intermediates used in dutiable final products.

Secondment as manpower supply service can attract service tax where host control and reimbursement arrangements exist.

Rent-a-Cab classification fails where buses remain under supplier control and the arrangement is treated as transport service.

Mandatory restriction on CENVAT credit during default sustained, with cash duty recovery and reduced penalty upheld.

Concrete Mix exemption depends on site-specific process and absence of RMC machinery; extended limitation fails without suppression.

Interest on refunded duty deposits runs from deposit to actual refund, but no separate interest on delayed interest is payable.

Redemption fine paid under erroneous SVLDRS insistence is refundable; it is not barred as a scheme settlement payment.

Cenvat credit verification on imported goods: departmental report confirming Bills of Entry made remand unnecessary.

CAS-4 valuation of captive goods and extended limitation require clear factual basis before demand can be enlarged.

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.

Defective show cause notice defeats input tax credit reversal and penalty where the core factual basis was never addressed.

Hire-purchase and import sale claims failed where documents showed controlled delivery and no valid transit or high sea sale exemption.

Functional integrality of machine components defeated entry tax on Ball Mill parts and the related penalty.

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

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

Arbitral award challenge by legal representatives must be filed under Section 34; supervisory and revisional routes are barred.

Statutory presumption under cheque law stood unrebutted where the security-cheque defence was not proved.

Strict compliance under cheque dishonour notice rules: demand must match the cheque amount or prosecution fails.

Permissive arbitration clause held non-binding where it showed only a future possibility, not a present obligation to arbitrate.

Quantum meruit claim survives where no proved contract exists and Section 69(2) does not bar compensation.