Anti-profiteering on GST rate cuts for cinema tickets: base price hikes cannot replace a commensurate consumer benefit.

Regular bail in a CGST prosecution granted after completion of investigation, prolonged custody, and parity with a co-accused.

Invalid GST notice service and denial of personal hearing vitiated ex parte assessment and recovery proceedings.

Regular bail in GST prosecution granted after custody period, completed investigation, and parity with co-accused.

Regular bail in GST prosecution granted where custody was unnecessary, no antecedents existed, and conditions could address prosecution concerns.

Efficacious statutory appeal bars writ challenge where GST adjudication can be tested in appeal despite pre-deposit requirement.

Proceedings against a deceased assessee are void when initiated after death; legal representatives can be proceeded against only in valid continuation.

Reassessment based on a mere change of opinion fails when the original scrutiny already examined the same deduction claim.

Reassessment cannot reopen an issue already examined in scrutiny assessment absent failure of full and true disclosure.

Condonation of delay in tax revision refused where explanation was vague and no sufficient cause was shown

Alternate remedy and condonation of delay granted, with penalty order stayed pending appeal.

Shell entity, section 68 burden and double addition: documentary proof sustained unsecured loans and business loss claim.

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.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Customs valuation may be redetermined where declared value raises reasonable doubt about truth and accuracy

Reasoned decision requirement under Foreign Trade Policy relief: rejection without reasons was unsustainable and required reconsideration.

Customs valuation of second-hand machinery cannot rest solely on a local certificate when a valid Load Port certificate exists.

Completed assessments and undervaluation evidence: past imports escaped enhancement, while live import valuation was redetermined with reduced fine and penalty.

Classification of ceramic goods and limitation for duty demand: expanded space fire clay grog upheld under CTH 6902 9010.

Concessional customs duty and appellate maintainability: identical goods qualified for exemption, but unproven prior appeals were dismissed.

Rights Issue compliance affirmed; allotments and capital increase not oppression and interim restraint refused as premature.

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Statutory auditor prosecution fails without specific allegations or mens rea; vague complaints cannot sustain criminal proceedings.

Leave to institute proceedings for specific performance permitted without conferring title; sale process to proceed after fresh valuation.

Appointment of Administrator upheld, with conditional leave for forensic examination of disputed receipts during administration or buyout.

Statutory Threshold for Investigation: administrative order quashed for failing to disclose material basis for exercise of investigatory power.

Evidentiary Power: regulator and appellate forum may take and conduct evidence, but external enquiry reports not on record are inadmissible.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

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.

Personal guarantee invocation and debt acknowledgement can extend limitation in insolvency proceedings against guarantors.

Finality in insolvency proceedings bars successive Section 65 challenges, and material suppression can justify dismissal with costs.

Commercial wisdom in insolvency permits rejection of resolution plans and closure of the process under an express bid framework.

Pre-existing dispute under insolvency law defeated the section 9 application where invoice disputes were plausible and material.

Project-specific CIRP in real estate insolvency confined to one project, while debt, default and separate creditor proceedings were upheld.

Pre-existing dispute under insolvency law must relate to the same debt; separate contract disputes do not bar a section 9 claim.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Civil penalty liability without mens rea affirmed, with proportionality reduction and pre-deposit adjustment in sanction.

Monetary threshold and no substantial question of law led to dismissal of the appeal.

Deemed liability under FEMA cannot survive once the firm's contravention is finally set aside; partner's penalty and confiscation fall.

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

Condonation of delay rejected for insufficient cause; special leave petition dismissed as time barred.

PMLA provisional attachment of mortgaged bank-secured properties set aside where no material showed they were proceeds of crime.

PMLA bail conditions yield to Article 21 where continued custody is unnecessary and pre-trial detention is unwarranted.

PMLA attachment prevails over secured creditor priority, with restoration of property to be sought before the Special Court.

Provisional attachment under PMLA sustained where banking trail linked property to tainted funds and burden to prove innocence was not met.

PMLA attachment and release of proceeds of crime: liberty preserved to seek release before the Special Court after investor dues are settled.

Cargo space trading margin is not taxable service consideration; related demand, interest and penalties fall away.

SEZ service tax refund allowed where specified services were used for authorised operations despite mismatch in approval nomenclature.

Non-speaking tax appellate order set aside where works contract and manpower supply receipts were examined without independent reasoning.

Negative-list exemption for electricity utility services extends to integral ancillary works, while rent-a-cab demand failed on limitation.

Limitation under service tax law barred the demand where suppression with intent to evade was not established.

Goods transport operator service tax demand fails when notice does not match the special statutory return scheme.

Cenvat credit cannot be denied for clerical invoice defects when records prove receipt and duty-paid inputs.

Interest on investigation-stage deposits follows when payment was not voluntary duty discharge and refund is due.

Marketability test for excise: sugar syrup used in sweetmeats was not a distinct commodity and attracted no duty.

Freight after factory-gate clearance is not part of assessable value when sale is complete before delivery.

De novo CENVAT credit adjudication requires factual findings; remand non-compliance and bare Rule 4(1) reliance vitiate the order.

Pre-2008 input service definition supported Cenvat credit for outward freight, with valid transporter invoices also sustaining credit.

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.

Reasoned stay orders under the Odisha Entry Tax Act are mandatory; refusal without reasons was set aside and remitted.

Condonation of Delay affirmed; special leave petition dismissed and no appellate constitutional interference granted under extraordinary jurisdiction principle.

Condonation of delay requires cogent, corroborated reasons; unexplained prolonged delay defeats application and renders petition time-barred.

Delay in Review Petitions: long unexplained delay and no error apparent on record, petitions dismissed on delay and merits.

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

PCPNDT search authorisation and record-keeping duties upheld, with illegal raid not enough to quash the statutory complaint.

Customs custody safeguards and personal liberty justified bail despite narcotics-law restrictions after unauthorized detention was found.

Security cheques can trigger Section 138 liability when debt exists on presentation; director liability depends on proper averments.

Telephone tapping and privacy rights: interception without statutory preconditions or mandatory safeguards was held illegal and unusable.

Successor Management Immunity: New management not liable for pre-takeover cheque dishonour; remedy lies against former directors.

Prima facie arbitration agreement found; arbitrator appointed and joinder of a non signatory left to the arbitral tribunal.