Condonation of delay: court permits out-of-time appeal if filed within a fortnight and requires merits-based disposal.

Demand Limitation in Show Cause Notices: confirmation beyond proposed amount requires setting aside and fresh adjudication.

GST Registration restoration after administrative withdrawal of cancellation, with directions for restoration and intimation.

Restoration of GST registration on compliance with Rule 22(4) proviso; authorities must consider and restore within directed time.

Pretrial custody and documentary evidence: regular bail granted where custodial interrogation is unnecessary and recovery remedies exist.

Procedural Fairness requires a fresh hearing and reconsideration of a GST show cause notice; authority to pass fresh order.

Commencement date rule: an amendment effective from start of an assessment year applies to that assessment year's previous financial year income.

Cash Gift Credibility: verified donor identity and proof of donor funds required or unexplained cash may be taxed as income.

Condonation of Delay under Section 119(2)(b): bona fide pandemic-related short delays warrant liberal discretion to prevent hardship.

Mutuality permits appropriation of interest receipts to meet member payments, reducing taxable income when payments fall within objects.

Foreign Tax Credit must not be denied solely for delayed Form-67; claim to be considered on merits after verification.

Taxation of Renewable Energy Certificates: REC proceeds are not carbon credits for concessional tax and not eligible for power-business deduction.

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 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.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

Deteriorated imported goods: equitable relief allowed-order set aside, disposal authorised and demurrage waiver directed.

Interest on delayed refunds: appellate orders direct interest payable to appellant where principal refund is paid to appellant.

Polymer impregnation visibility determines tariff classification; absent visible coating, made-up interior blinds classification prevails.

Right to fair hearing: Commissioner must disclose reasons and allow response before adverse licence action.

Natural justice requires communicating adverse material and granting opportunity to rebut before revoking a licence.

Customs Valuation: Revenue cannot reject declared transaction value absent payment evidence or linkage to recovered invoices.

Shifting Registered Office permitted where approved resolution plan stands and no stay exists; conditional approval upheld.

Interference with criminal investigation denied as no exceptional circumstances; interim protection and recall of warrants refused.

Validation under Section 536(2): court may validate bona fide post-petition dispositions to enable completion and protect public interest.

Third-party guarantor liability: a voluntary security instrument can be enforced against the provider alongside the primary obligor.

Quashing of FIR where preliminary enquiry failed to establish fraudulent intent and the registration amounted to a roving inquiry.

Class Action Scope: past transactions can be remedied under shareholder class suits, and petition admission was upheld.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Existence of Financial Debt and Default: CIRP admission upheld despite viability, res judicata and lender-conduct objections.

Liquidator Fee Rates: third-bucket rates apply where realisations occur after one year; excess withdrawals refundable with GST and interest.

Security interest realisation: liquidator may notify higher willing-buyer price; secured creditor must sell to that buyer or comply with deposit rules.

Appeals Against Resolution Plan rendered infructuous where liquidation begins and claimants pursue claims before the liquidator, leading to dismissal.

Finality of claim verification prevents collateral challenge to Resolution Plan approval; plan upheld with priority for employee dues.

Financial debt: funds repayable with a profit share can constitute commercial borrowing, allowing insolvency admission despite arbitration.

Round-tripping: Offshore SPVs lacking bona fide activity used to raise funds and reinvest in India are treated as circumvention of FEMA norms.

Liability of struck-off companies persists; legal representatives face estate-limited FEMA penalties, with courts able to reduce penalties for proportionality.

Section 6(4) FEMA protects only legitimately substantiated foreign funds; breach of foreign exchange rules found, penalty reduced.

Contravention under FEMA sustained on documentary nexus, penalties reduced and confiscation of un-surrendered foreign currency upheld.

Abetment liability: corroborated retracted statements and statutory presumption can shift burden, leading to conviction and reduced penalty.

Continuing corporate liability remains enforceable after striking off; directors remain liable but penalties may be mitigated.

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

Provisional attachment under PMLA sustained where property derived from commissions in an illicit scheme; attachments confirmed.

Proceeds of crime limited to profit element; provisional attachment confirmed only to quantified illicit profit after assessment.

Right to Speedy Trial: bail granted where investigation complete, evidence documentary and trial unlikely to conclude soon.

Provisional attachment upheld where prima facie evidence links property to proceeds of crime via placement, layering and conversion into gold.

Provisional attachment under PMLA upheld where tracing of proceeds through corporates to recipients supports confirmation.

Provisional attachment of tainted property under PMLA upheld where investigative links justify treating deposits as proceeds.

Operative appellate order principle bars reassessment; subcontractor services exempt under Notification No.25/2012 ST, assessment quashed.

Valuation Rule Amendment requires re calculation of construction service tax liabilities; pre 2010 and landowner share demands set aside.

Employer-Employee Characterisation: payments to foreign employer not service-taxable where host controls and treats expatriates as employees.

Declared Service scope narrowed: recoveries for notice pay and bond money are compensation, not taxable declared services.

Export of Services: call centre services qualify when effectively used abroad and paid in convertible foreign exchange, enabling rebate.

Business Support Service: composite player fees for matches and promotions are not taxable; CBEC instruction cannot create levy.

Protection under Section 73(3) prevents notice for pre notice tax paid unless Section 73(4) circumstances are specifically pleaded and proved.

Valuation for excise: discounts on demo vehicles must be included under valuation rules and binding precedents, sustaining Revenue's determination.

Fruit juice drink classification: products with at least 5% juice fall under the juice based tariff; related environmental services qualify for cenvat credit.

Cenvat credit reversal: supplying inputs to contractors for use in the assessee's own manufacturing activity does not trigger reversal.

ISD distribution of Cenvat credit upheld where rule was discretionary then, rendering demand and penalties unsustainable.

Cenvat credit eligibility for steel used in fabrication and maintenance affirmed where spares are incorporated into manufacturing plant.

Transfer of Property in Goods: fabricated components that become a distinct commodity are taxable as unspecified goods; embedded costs included.

Limitation in Reassessment: reassessment after five years is barred and audit-only objections cannot sustain reassessment.

Condonation of Delay: unexplained inordinate delay barred review; no arguable error or miscarriage of justice found on merits.

Reference of question of law: court may decline to answer when the referring party and others show no interest.

Judicial intervention in pending disciplinary proceedings permitted where prima facie evidence shows non connection and irreparable prejudice; suspension revoked and inquiry expedited.

Surcharge on VAT applies in addition to concessional tax for declared goods; levy valid where measured by tax payable.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Intra-class discrimination in subordinate legislation remedied: private limited companies given same 'change in management' exemption; amendment not retrospective.

Limitation and public servant complaints: cognizance valid when identity is established and investigative material supports prima facie case.

Look-Out Circulars must be sparingly used and may be quashed absent material showing deliberate evasion; travel subject to court permission.

Final order protection preserves vested benefits against later conflicting directions; non-parties may pursue review or tribunal remedies.

Protection against self-incrimination bars compulsory custodial interrogation; anticipatory bail ordered where accused cooperates with investigation.

Registrar's power to cancel partnership registration is not implied; cancellation quashed and registration restored.