Natural justice in GST registration cancellation requires hearing and reasons; limitation-based rejection cannot sustain a void order.

Natural justice in rectification proceedings: order quashed for lack of hearing and remanded for fresh, reasoned reconsideration.

Fair hearing and reasoned order requirement led to quashing and remand for de novo consideration after remand directions were ignored.

Reasoned order requirement in tax demands: non-speaking demand quashed and matter remanded for fresh hearing.

Reasoned GST cancellation orders and hearing requirements must be followed, or the cancellation may be quashed and remanded.

GST mismatch demands and limitation-barred appeals: High Court declined interference, but remitted matters for fresh merits review on conditions.

Assessment reopening requires prima facie material of escaped income; third-party allegations alone cannot justify a fishing inquiry.

Reassessment limitation under the new regime bars notice once the six-year period from the relevant assessment year has expired.

Reopening of assessment needs tangible material; absence of proof of PE made the notices unsustainable.

Reassessment on pre-existing share transaction records fails when reopening is based only on suspicion and change of opinion.

Dividend distribution tax classification dispute referred to Larger Bench amid conflicting treaty-based interpretations.

Separate corporate personality bars taxing foreign company income in shareholders' hands absent sham or statutory charge.

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.

Unjust enrichment issue covered by Supreme Court ruling leaves no surviving substantial question of law in tax appeal.

Writ relief against customs detention notice declined where the unchallenged order-in-original had already fixed the liability.

EPCG exemption and export obligation compliance under foreign trade law: customs cannot disregard DGFT-issued certificates without prior invalidation.

Tariff classification of processed plant extract turns on medicinal character, placing it under pharmaceutical heading and denying duty concession.

Binding precedent settled the tax dispute against Revenue, leading the Supreme Court to dismiss the appeal.

Fair disclosure in anti-dumping reviews requires full non-injurious price workings before final findings and meaningful response

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.

Condonation of short delay upheld where medical evidence supported the explanation and no perversity was shown.

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.

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.

Corporate guarantee as financial debt: SC recognises guarantors as financial creditors and rejects stamping and verification objections.

Back-to-back contract receivables treated as sub-contractor assets; continuing CIRP project dues cannot be artificially bifurcated.

Liquidation security rights depend on strict compliance, while distribution disputes go back for fresh adjudication and delay bars a separate challenge.

Crystallised statutory dues are required before a claim can be pressed in insolvency proceedings; an internal communication is insufficient.

Exclusion of delay in personal guarantor insolvency upheld where appellate pendency prevented timely resolution steps.

Third-party intervention in personal guarantor insolvency is limited to necessary parties; separate succession claims do not affect maintainability.

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.

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.

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

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.

Reverse charge on IPR design services and extended limitation allegations were rejected as the Supreme Court dismissed the Revenue's appeal.

Double levy on the same transaction barred where service tax overlapped with excise duty and VAT, appeal dismissed.

Manpower supply classification failed where contracts were output-based work orders, and extended limitation lacked proof of suppression.

Campus recruitment fees taxable only when linked to recruitment activity; participation fee outside manpower recruitment service

Documentary verification required before sustaining service tax demand and penalty; matter remanded for fresh adjudication.

Service tax exemption and export of services turn on dominant nature, recipient location, foreign exchange receipt and no suppression.

Transaction value under excise law excludes unaccepted unilateral price revisions, making related duty refundable if incidence is not passed on.

CENVAT credit on concessional CVD was admissible; demand, extended limitation, interest and penalty also failed.

Retrospective treatment of trading as exempt service led to credit reversal, but full prior reversal and limitation defeated the demand.

Excise duty refund on revised pricing mechanism allowed where excess duty was paid and unjust enrichment was not established.

Penalty under Section 11AC requires intent to evade, while statutory interest on delayed duty payment remains payable.

Year-wise tax effect governs departmental appeal maintainability; time-barred demand cannot be added to cross the monetary limit.

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.

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

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

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.

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.