Alternate statutory remedy bars writ relief when the prescribed GST appeal is allowed to lapse through inaction.

Documentary proof in GST assessment led to remand for fresh verification and reconsideration of the disputed demand.

Effective hearing under GST: writ relief allowed where truncated opportunity and natural justice breach vitiated adjudication.

Retrospective application of amended zero-rated supply rules rejected for pre-amendment transactions; remand direction modified

Interim relief against GST recovery notices declined for delay, even though the taxpayer's representation remained pending.

Writ relief despite time-bar: disputed service under GST led the High Court to permit the appeal on merits.

Integrated infrastructure development qualifies for section 80IA(4) deduction where signalling contracts go beyond a mere works contract.

Section 69A cash deposit dispute: family corpus explanation accepted, and the unexplained income addition was deleted.

Section 80IA deduction cannot be denied for delayed Form 10CCB filing when the audit report is submitted before processing.

Section 263 revision, bad-debt write-off, and buy-back tax treatment: factual verification and account write-off principles control the outcome.

Search material retains evidentiary value; Tribunal applies rational net profit rates for undisclosed and facilitation transactions.

Unexplained cash deposits during demonetisation failed on lack of evidence and improbable cash trail, sustaining the addition.

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.

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

Tariff classification and IGST exemption for imported engine stands remitted for fresh reconsideration on lease documents and prior Tribunal view.

Corroborated customs statements and nexus proof govern penalties, confiscation, and the effect of denied cross-examination in smuggling cases.

Customs broker penalty rejected where first check examination was sought and no duty existed to disclose pending show cause notice.

Section 108 statements can sustain confiscation, but penalty requires mens rea; confiscation upheld, personal penalty deleted.

CESTAT order upheld after SC found no error of law or fact and dismissed the Customs appeal.

Delay condoned and civil appeals dismissed after the SC found no error in the Tribunal's decision.

Waiver of first option in share sale dispute upheld where belated challenge could not reopen a crystallised valuation process.

Costs for counsel's lapse cannot be imposed on the party without a reasoned basis, appellate tribunal says.

Section 420 rectification is limited to apparent errors and cannot be used for substantive review of a concluded order.

Company Court jurisdiction in advanced winding-up proceedings justified refusal of ad interim stay against the impugned arrangement.

Estate preservation and company liability for a deceased claimant's deposit may be pursued independently of pending probate.

Tribunal cannot add extraneous observations when disposing of a withdrawn application; unsolicited remarks amount to judicial overreach.

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.

Auction purchaser bound by 'as is where is' terms; withdrawn relief request cannot be revived without liberty.

Resolution-applicant consortium changes do not violate CIRP rules where the consortium remains eligible and no statutory bar is shown.

Personal mortgage funding without direct company borrowing does not create financial debt for a Section 7 insolvency claim.

Statutory limitation under the Insolvency and Bankruptcy Code cannot be extended by judicial custody or late certified-copy requests.

Restoration after settlement withdrawal of insolvency petition was not maintainable; breach of compromise required fresh enforcement proceedings.

Pre-adjudicatory insolvency process remains non-appealable at Section 99 stage; resolution professional's report is only recommendatory.

FEMA export proceeds and agency commission: foreign buyer payments to overseas agents are not automatically the exporter's receivable.

FEMA non-repatriation remittances and civil penalty principles applied, with contravention sustained and penalty moderated.

Foreign currency credit for imports beyond six months breaches exchange regulations; penalty reduced despite upheld contravention.

FEMA seizure confirmation and adjudication: unconfirmed seizure cannot sustain show cause proceedings until the statutory appeal is decided.

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.

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

Anticipatory bail in money laundering cases may be refused where custodial interrogation and asset tracing are necessary.

PMLA attachment of traced assets upheld despite non-accused status and Covid-excluded limitation period.

Self-occupied attached property and notional rent: possession is ordinarily retained unless exceptional circumstances justify interference.

Equivalent-value attachment under PMLA can extend to pre-offence property when tainted assets are untraceable.

Proceeds of crime and unexplained funds can justify attachment of demat shares under anti-money laundering law.

Statutory burden on property proceeds of crime not rebutted where income sources and asset trail remained unproven.

Separate taxation of co-owner rent receipts: service tax exemption threshold applies individually absent proof of an association of persons.

CENVAT credit refund claims under Rule 5 cannot be denied for procedural defects where substantive entitlement is shown.

Extended warranty commission and pre-sale coating work were held outside service tax net, with demands set aside.

Extended limitation for service tax demand fails where disclosure negates suppression and intent to evade tax.

Naturally bundled electricity works were treated as exempt transmission and distribution services, defeating service tax demand.

Service tax exemption for mess services upheld, with threshold relief and penalties falling away on the same record.

Job-work excise liability follows the actual manufacturer; mere supply of raw materials does not shift duty to the principal.

Export of service through debit note adjustment and prior tax payment defeated service tax demand and penalty.

EOU to DTA exemption under Notification 23/2003-CE upheld where VAT exemption was not shown and disclosure defeated extended limitation.

Segregation by manual washing is not manufacture where no new product emerges, so central excise duty cannot be levied.

Central excise demand fails where duty was already paid and the Revenue relied on inconsistent theories about diversion of goods.

Refunded pre-deposit interest under Central Excise law carries 6% annual interest from deposit until realization.

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.

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.

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

Taxing notification scope and review limits: denatured spirit fell outside the levy, and unexplained delay defeated review.

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.