Onerous bail security condition replaced with disclosed-asset security where tax liability was still undetermined

GST registration restoration after return filing and tax payment may be considered under the statutory cancellation procedure.

Release of detained perishable goods follows payment under GST detention rules when ownership is not prima facie disputed.

Functional GST appellate tribunal bars writ relief; statutory appeal remains subject to mandatory pre-deposit requirements.

Limitation under GST recovery: an order passed beyond the five-year statutory period was held void for want of jurisdiction.

Retrospective GST registration cancellation requires a reasoned notice and speaking order; unsupported action cannot stand.

Reopening of assessment and permanent establishment attribution examined in light of tangible material and precedent

Search-based reassessment challenge failed after unexplained delay and no ground to disturb the High Court's quashing order.

Reassessment limitation and reasons to believe govern reopening beyond three years; contentions remain open in reassessment proceedings.

Low tax effect circular exception: organised tax evasion allegations require merits review, not summary dismissal

Refund adjustment against unenforceable tax demand quashed where no assessment order or demand notice was served.

Resolution plan finality bars enforcement of excluded tax claims against a successful resolution applicant

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Provisional release of seized goods must await completion of certification proceedings, after which customs must decide by reasoned order.

Customs penalty cannot rest on uncorroborated third-party records or an unproved statement under section 108

Customs penalty under section 112(b) fails without corroboration, admissible statements, and proof of conscious dealing with confiscable goods.

Customs penalty under section 112(b) fails where knowledge, dealing, and corroborated evidence are not proved.

Section 112(b) penalty requires admissible, corroborated proof of conscious dealing with confiscable goods and requisite knowledge.

SEZ supplies and customs duty: duty, consequential interest, and unnotified penalty were held unsustainable

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

Transfer of winding up proceedings upheld where no irreversible stage was reached and expense claims could still be pursued

Penalty discretion under Companies law requires proportionality, separate certification, and no automatic multiplication against directors.

Settlement scheme implementation secured by keeping conflicting orders in abeyance and directing expeditious escrow payment steps.

Company Court jurisdiction and involuntary lease transfer principles guided rejection of differential premium claims in liquidation.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

SCORES complaint remedies and civil compensation claim found outside tribunal jurisdiction; appeal dismissed with other remedies left open.

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.

CIRP appeals by a corporate debtor are incompetent after limitation, and substitution by amendment cannot cure the defect.

Deemed consent under SICA fails where the State expressly withholds consent, defeating Entry Tax exemption under the scheme.

Cash collateral adjustment does not cure prior default, and a Section 7 application remains maintainable if debt and default are disclosed.

Recall of merits order and limitation exclusion failed where the party had participated in proceedings and missed the statutory appeal period.

Strict compliance with Companies Rules bars registered office shift while resolution plan appeals remain pending.

Article 227 supervision and contempt jurisdiction cannot be used to reopen merits or grant relief beyond the breached order.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Competition law principles on cartelisation, dominance and prima facie closure in vendor procurement disputes

Natural justice challenge fails where Section 26(2) permits closure of competition information without prior notice to the informant.

PMLA time limits and attachment powers upheld after Covid exclusion, separate criminal stay, and reverse burden analysis

PMLA regular bail turns on twin conditions and prima facie material, with bail refused and trial directed to proceed faster

Successive bail applications need a material change in circumstances; no fresh ground led to dismissal, with liberty to renew later.

PMLA bail threshold and prima facie scheduled-offence material justified refusal of bail on the record before the HC.

Prima facie case in money-laundering charge framing: prosecution material and Section 50 statements can sustain grave suspicion.

Reasoned findings for retention of property under money-laundering law are mandatory; ongoing investigation alone is insufficient.

Regular bail in tax prosecution granted after substantial custody, part payment, and continuing asset attachment secured the claims.

Tyre retreading treated as works contract and excisable goods, leaving no service tax liability

Un-invoiced group allocations were not taxable service consideration where no actual service or recipient liability was proved.

Reverse charge service tax depends on taxable service received in India, not foreign remittances, reimbursements, or accounting entries.

Substantive export-related transport exemption cannot be denied for late forms, and penalties fail absent suppression or wilful misstatement

Refund limitation under Rule 5 runs from receipt of foreign exchange, while FIRC or BRC must link to invoices.

Residual manufacturing waste not treated as manufactured goods; Rule 6 CENVAT Credit reversal not required on clearance.

Rule 26 penalty can extend to a body corporate where goods are otherwise liable to confiscation.

Clandestine removal demands tangible corroboration; mere goods found in a godown cannot sustain excise duty, interest or penalty.

Double duty demand barred on captively used transferred factory goods where no clandestine removal or revenue loss was shown.

Ultra vires demand fails, but procedural penalties survive for delayed returns and deliberate misdeclaration under Central Excise rules.

Ready mix concrete classification turns on batching-plant manufacture; site-mixed concrete was treated as non-dutiable.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Consignment transfer burden of proof failed, so goods were treated as inter-State sales and penalty was upheld.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Alternative statutory remedy and limited review jurisdiction prevented interference with tax assessment-related revision and review orders.

Statutory objection to recovery liability allowed to proceed on merits, with interim stay on any unexecuted arrest warrant.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

MPID Act deposit definition and financial establishment scope can apply despite civil dispute or failed IPC allegations.

Section 34 review is limited to patent illegality; a reasoned arbitral award on delay-related claims was sustained.

Statutory presumption of liability under the Negotiable Instruments Act justified reversal of a perverse acquittal.

Bail pending trial where custody was prolonged and investigation had substantially progressed through filing of charge sheets.

Tenant default under Order XV Rule 5 CPC requires fact-specific scrutiny before striking off defence or ordering remand.

Signed order prevails over oral dictation where corrections are non-material and no rehearing is warranted.