Alternative statutory remedy prevails; delay observation cannot prejudice later appellate recourse, with limited interim protection granted.

GST registration cancellation treated as suspension pending fresh adjudication after prior reply and hearing requirement

Natural justice and reasoned order requirements invalidate a GST penalty order passed without considering objections or granting hearing.

Fresh adjudication after hearing granted where post-interim protection order was withdrawn and set aside

GST appeal limitation depends on proper communication of the order summary; rejection was set aside for fresh merits review.

Natural justice in tax adjudication requires effective service of notice, opportunity to reply, and a personal hearing before adverse orders stand.

Wrong-order SLP dismissed, with liberty preserved for Revenue to appeal against the correct order.

Reassessment requires a live nexus and verified material; uncorroborated complaint-based reopening was struck down.

Revised return and depreciation option: valid revision allowed change from straight line to written down value method.

Lottery ticket trading margin was not commission, so tax deduction at source under Section 194G did not apply.

Reassessment reopening requires direct nexus to the assessee; unsupported complaint material cannot justify notices under the Income-tax Act.

Income-tax reopening needs verified material with direct nexus to the assessee; untested complaint and linked evidence failed here.

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.

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.

Speaking order requirement under Customs law: failure to address defence submissions led to quashing and remand.

Pre-deposit waiver under foreign trade law sustained where export obligation remained unfulfilled and no arbitrariness was shown.

Non-speaking provisional-release orders can be set aside when material customs objections are left unaddressed.

Refund of withdrawn anti-dumping duty depends on actual incidence, not mere accounting treatment or book entries.

Essential character governs classification of wheelchair-commode composite goods, with exemption allowed under the customs notification.

Unjust enrichment bars customs duty refund where export proceeds exceed declared FOB value and passing on is unproven.

Liquidation dividend distribution requires notice before recovery of excess payments and only proportionate reserves for pending claims.

Delay condoned, but no ground found to interfere with the High Court order; special leave petition dismissed.

Share transfer rights, meeting notice validity and non-compete obligations can bind a transferee under the joint venture framework.

Foreign company status under Companies Act depends on Indian business presence; jurisdiction issue remanded for fresh factual determination.

Restoration of struck-off company name turned on business continuity evidence and misappreciation of records; refusal was set aside.

Recorded satisfaction and locus standi are essential before ordering company investigation under Section 213(b).

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.

Bye-laws control the "same line of business" test for co-operative society investments under insolvency law.

Belated insolvency claim rejected for lack of proof and unverifiable dues under the CIRP claims process.

Strict insolvency limitation bars exclusion of belated writ-petition time, even where writ relief is declined for alternate remedy.

Limitation for Section 95 insolvency proceedings runs from effective guarantee invocation, not earlier default communications.

Limitation and tribunal vacation exclusion: delay in filing an insolvency appeal was not condoned because it was unexplained.

Insolvency moratorium is confined to the debtor in proceedings and does not protect a separate principal borrower.

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 exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

Electronic records and corroborated retracted statements can support foreign exchange contraventions; penalty was reduced on appeal.

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

Money-laundering special court jurisdiction requires transfer of the scheduled offence when statutory committal under PMLA applies.

Foreign direct investment and proceeds of crime: bank-account freezing was unjustified absent a proven laundering trail.

Sanction under Section 197 CrPC not required where alleged money-laundering acts lack nexus with official duty.

Retention of frozen bank accounts under money-laundering law upheld where timely authorisation and prima facie laundering material existed.

Bona fide purchase and source of funds must be tested on evidence before the PMLA forum; status quo on properties maintained.

Bona fide property sale proceeds cannot be treated as proceeds of crime without a proven nexus to tainted funds.

Statutory limitation under Section 85(3A) barred further condonation once the appeal was filed beyond the extended period.

Reverse charge on foreign-agent services fails where services are rendered and received abroad, and specific classification prevails.

Retrospective service tax exemption rejected for residential housing construction; refund claim for the pre-exemption period failed.

Interconnection usage charges between internal divisions are not taxable without distinct service provider and recipient.

Prompt-payment cash discount is not taxable service consideration where no independent service relationship exists.

Refund rejection cannot sustain tax demand where payment was made under audit advice on a non-taxable transaction.

Statutory limitation and non-condonable delay under Central Excise law upheld for an appeal filed beyond the maximum period.

Related-person valuation under excise law requires proof of price influence before rejecting transaction value and invoking Rule 9.

Computer-adjunct classification and manufacture analysis lead to Heading 8471 treatment for imported tablet devices.

Commission agent services qualify as input service for CENVAT credit where they are used for sales promotion and effecting sales.

Sales tax incentive under Goa NPV scheme not treated as additional consideration for excise valuation.

Cenvat credit on pre-amendment factory setup services remained available despite later invoicing, payment and availment.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

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.

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

Cheque presentation period and stale-instrument dishonour under the Negotiable Instruments Act: liability and vicarious liability were not made out.

Company arraignment is mandatory before prosecuting directors for cheque dishonour under the Negotiable Instruments Act.

Security cheques can attract Section 138 when a legally enforceable loan debt exists on presentation and remains unpaid.

Section 139 presumption in cheque dishonour complaints cannot be rebutted at the process stage; liability must be tried on evidence.

Specific averment required for director liability in cheque-dishonour cases; prior revision does not bar inherent jurisdiction.

Fraud classification under RBI directions requires disclosure and response, but no absolute right to personal oral hearing.