Provisional attachment under GST lapses after the statutory period, and cash credit facilities cannot be validly attached.

Condonation of delay in statutory appeals may be granted where sufficient cause exists and merits-based adjudication would otherwise be defeated.

Consolidated GST notices across multiple years are permissible under Section 74 where the alleged ITC fraud pattern requires year-wise assessment.

Non-speaking refund rejection orders are liable to be set aside and remanded for fresh reasoned adjudication after hearing.

Reasoned GST registration cancellation and fair hearing are mandatory; non-speaking orders can be quashed and remanded.

Non-speaking rectification order set aside for failure to consider submissions and remanded for fresh adjudication

Royalty treatment of non-resident circuit and internet facility payments cannot be expanded retrospectively under tax law.

Condonation of delay in Form 10-IC was refused as CBDT circulars imposed a three-year outer limit.

Accrual and real income principles support spreading time-share membership fees over the service period.

Genuine hardship requirement under income tax delay condonation was not met, so writ interference with rejection was unwarranted.

Limitation for reassessment notices under the Income-tax Act rendered the notice invalid when issued after the statutory deadline.

Reassessment reopening requires a prima facie live link between seized material and escapement of income; vague notes are insufficient.

Benami property law: cash routed through a third-party account was treated as benami consideration and attachment upheld in principle.

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.

Benami law and retrospective penal provisions: SC declined review over attachment, confiscation, and Article 20(1) concerns.

Pre-deposit waiver in customs import dispute failed after allegations of undervaluation and misdeclaration; Supreme Court declined interference.

Marine fuel classification and end-use declaration requirements controlled release of seized imported distillate fuel.

Customs penalty set aside for lack of notice and hearing; proceedings remitted to the reply stage

Duty-free import misdeclaration and diversion justified extended limitation, customs demand, penalties, and pre-deposit enforcement.

Anti-dumping duty refund upheld where rescinding notification operated prospectively and did not bar pre-rescission claims.

Anticipatory bail parameters required proper consideration; non-application of settled factors led to quashing and remand for fresh decision.

Statutory appellate remedy and Section 14 limitation exclusion fail where writ proceedings were pursued without bona fide diligence.

Res judicata barred a fresh company petition where identical reliefs had already been finally decided and could not be reopened.

Former director prosecution needs specific allegations; vague complaints and a derivative look out circular cannot stand after quashing.

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.

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.

Clean slate principle under insolvency law bars enforcement of pre-CIRP claims outside an approved resolution plan.

Inherent recall powers cannot reopen a merits-based insolvency order using later-discovered documents after appellate affirmation.

Limitation and financial debt under insolvency law: acknowledgment extended time, and prima facie default supported Section 7 admission.

Claim verification must remain independent: extraneous related-party and avoidance observations were removed as beyond the appeal's scope.

Interim moratorium and guarantor liability under insolvency law: later Section 95 filing upheld, discharge plea rejected.

Pending debtor deposit application can bar Section 7 admission when notice was issued before the insolvency order.

FEMA export repatriation liability sustained where active participation in firm affairs and default were shown

Foreign exchange contravention requires actual dealing or unauthorised currency conversion; Indian-currency cheque from NRE account was not enough.

RBI share transfer compliance and forgery allegations failed where documentary proof and bank reporting supported the transaction.

Non-realisation of export proceeds: partial recovery efforts were insufficient, and penalty applied only where responsibility was proved.

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.

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.

Section 32A protection under insolvency law bars PMLA attachment against corporate debtor assets after genuine resolution and change in control.

Previous sanction required for cognizance against public servants in PMLA proceedings; absence of sanction vitiates the order.

Money-laundering bail under Section 45 is not an absolute bar where custody is prolonged and the role is derivative.

Writ jurisdiction and statutory appeal under PMLA: interim orders do not automatically bar review, and reasons for relegation must be clear.

PMLA attachment can cover proceeds of crime or equivalent value despite later scheduled offence provision and bank settlement.

PMLA bail and twin conditions govern release where prima facie proceeds of crime material and arrest challenges arise.

Ex parte service tax adjudication remanded for fresh reply stage, with exemption and limitation defences left open.

Sovereign statutory fees are not taxable consideration where a State officer collects charges for forest conservation duties.

Segregated service and material values defeat reclassification as Works Contract Service where VAT and service tax were separately paid.

Exemption for government housing construction and site formation services defeated service tax demand and related penalties.

Cargo handling exemption for agricultural produce upheld where records supported the claim and no contrary evidence was produced.

Project development arrangement not treated as taxable service where parties acted as co-venturers without contractee-contractor relationship.

CENVAT credit can be used to pay service tax on imported services where liability is cast on the recipient.

Trade discount excluded from assessable value absent proof of buyer-provided benefit or consideration flow

Undervaluation demand sustained on existing evidence; absence of fresh material meant no interference with remand-compliant adjudication.

Suppression-based Central Excise penalty remains valid where the case is consistently treated as evasion by suppression, despite notice wording

Writ challenge to long-pending show cause notices rejected, with factual disputes left for adjudication before the competent authority.

Refund denial cannot rest on new grounds, and reversed Cenvat credit remains refundable once admissibility is established.

Reopening of assessments and Form F transactions require fresh review after the later Supreme Court clarification on statutory scope and fraud exceptions.

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.

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

Criminal complaint in a commercial payment dispute quashed for lacking prima facie cheating, fraud, and legal basis.

Foreign arbitral award enforcing compensatory damages upheld where RBI approval was not required for the payment transaction.

Security cheque under Section 138: acquittal upheld where enforceable debt was not proved and presumptions were rebutted.

Reasonable time in tax assessments: prolonged unexplained delay after notice can invalidate assessments for unfair and arbitrary adjudication.

Recusal and apparent bias: connected rulings, interim observations, and remote allegations were held insufficient to show reasonable apprehension.

SARFAESI procedural non-compliance led to setting aside possession action, while contempt was closed for lack of tribunal jurisdiction.