Petition allowed; seizure and penalty under s.129(3) GST quashed as e-way bill shown before detention

Writ petition dismissed where appeal rejected for non-compliance and merits under Section 107(6) GST Act

Quashing of DRC-07 notices denying ITC for alleged non-receipt and duplicate demand; challenges allowed, petitions disposed

Appeal allowed without further pre-deposit after Rs. 3,91,976 paid; Section 107(7) stay and attachment set aside

Show cause notices under Section 74 TNGST Act quashed for lacking fraud allegations and pre-determined language, must follow ss.74-75

Retrospective GST registration cancellation invalid when show-cause notice lacked retrospective allegation; appeal remitted for fresh decision by Jan 15, 2026

Form No.9A not required for A.Y. 2015-16; option under Explanation to s.11(1) via Form 10B valid, return timely

Reopening notice for AY 2014-15 quashed: notice under Section 148A(b) lacked foundation and proceedings time-barred under Section 149

Reopening of assessment against deceased upheld; legal representatives liable under Section 159, matter remitted for fresh merits hearing

Assessment under s.147 read with s.144C(3) quashed for gross natural justice violation; matter remitted for fresh consideration

Cash deposits explained as re-deposited withdrawals after failed construction; matching entries quash assessing officer's addition, appeal allowed

Assessment treats one house as self-occupied under s.23(4); others deemed let-out, fair rental valuation sustained, loan interest remanded for verification

Provisional attachment upheld where transaction found benami: payment from beneficial owner, sham loan, nominee registration masked ownership

Benami transaction found; evidence gaps and inconsistent claims led to remand for de novo PBPT Act, 1988 adjudication

Appeals dismissed; provisional attachment and orders valid under s.26(7) PBPTA; cash payments and unexplained deposits indicate non-agricultural funds

Appeal dismissed upholding benami finding: Section 63 saves provisional attachment despite Section 24(1) notice defect

Benami character of 57 sale deeds established under Section 6 PBPT Act; nominal transferee used for indirect acquisition

Benami finding upheld: cash in nominee's account treated as benami property; fiduciary exception under Section 2(9)(A)(ii) inapplicable

Appeal allowed; lower forum erred in relegating appellant, seven-year delayed show-cause cum demand notice quashed for delay and laches

Seizure held detention under s.110 Customs Act; absence of SCN violated natural justice, gold bar released

Delayed show-cause notice after one year invalidates detention of 100g gold chain; release ordered, duty and 50% warehousing payable

Petitioner entitled to unconditional release of one gold kada and one gold chain on payment of customs duty; no penalties

Authority must decide CFS exemption application under March 19, 2021 Circular within eight weeks and suspend recovery charges

Imported tugs classed as goods, not machinery; ineligible for Notification No.72/2017-Cus; Section 114A penalty imposed, 112(a)(ii) liability remitted

Higher authority declines to interfere with suspension of Look-Out Circular for foreign resident pending petition, subject to existing conditions

Appeal dismissed as time-barred; Section 14 exclusion denied after applicant pursued suit and Section 59 limitation expired

Consent met Rule 25-written, signed, submitted via mediator; settlement valid despite annexures; Rule 26 is directory.

Appeal allowed; meetings of remaining unsecured creditors dispensed with under Sections 230(6) and 230(9) after 90% consent

Suspension of Look-Out-Circular for US citizen abroad during petition pendency, subject to strict conditions to ensure availability

Objections over non-receipt of notice create triable issue; matter remitted for re-evaluation of share-exchange ratio and expedited disposal

Appeal allowed; disgorgement overturned and Rs.67 crore penalty set aside, matter remitted for fresh penalty assessment

Pending higher decision on whether Section 26E SARFAESI overrides Section 28A(3) SEBI, SEBI must deposit auction proceeds in interest-bearing account

Exchange ordered to specify exact end date of appellant's directorship in Annexure A after communication implied ongoing status

Regulator barred capital-mobilization applications during debarment; allowed internal discussions and shareholder resolutions stating debarment until Oct 22, 2025

Enhanced penalty reduced to Rs.5 lakh per appellant; refund ordered of any excess paid, original quantum restored

Intermediary's fitness under Schedule II of SEBI Regulations ends with registration certificate; post-surrender disqualification invalidated

Appeal allowed; extension under Section 231(1)(b) permits extra time to deposit balance under approved scheme despite delays

CIRP invalidated for failing to value and disclose all assets under Reg 35; fresh Form G and three-month restart

Order set aside blocking CoC-approved related-party sale; CoC's commercial choice non-justiciable; Reg 29 allows, Reg 36A(1A) inapplicable

Leasehold rights included in liquidation estate; Section 36(4)(a)(iv) bar inapplicable where merger transferred intangible lease interest

Form-C claim under tripartite arrangement not a financial debt; RP need not admit it; appeal dismissed

Decision upholds RP's refusal to share valuation reports with suspended management under Section 24 IBC; confidentiality respected

Appellant and associate found violating s.3(b) and s.3(c) of FEMA for unauthorized remittances and under-invoicing imports

High delay in adjudication leads to stay of penalty against company directors; enforcement set aside as disproportionate under FEMA

Appeal dismissed; confiscation under s.3(d) FEMA cannot be sustained as seizure interrupted, withheld Rs.89,70,000 adjusted and refunded

Appellant held liable under s.3(b) and s.3(d) FEMA for diversion of duty-free silk yarn; penalty cut to Rs.6,00,000

Proviso to Rule 8(2) bars compounding where Enforcement Directorate alleges serious contravention; matter to be remitted under Section 13 FEMA

Legal representative substituted despite 3,621-day delay; Section 394 CrPC and Limitation Act principles applied to condone delay

Challenge to CCI order under Section 26(1) dismissed; Section 26(2-A) doesn't bar investigations into distinct complaints

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Adjudicatory body refuses substitution of attached property under PMLA, lacking statutory power to allow substitution

Five-day interim bail extension granted on medical grounds; expressly no further extension allowed; application disposed and closed

Bail denied in PMLA prosecution; interim medical bail granted for four weeks, subject to regular appearance during trial

Appellant's company laundered funds: Rs 208.31 crore gathered on false promises, Rs 86.10 crore diverted; attachments upheld

Appeal dismissed; provisional attachment upheld where appellant received proceeds of crime, s.50(2) statement and bank records corroborated

SLP disposed, petitioner permitted to file appeal within two months; appellate authority to decide expeditiously without commenting on findings

Assisting banks and financiers in evaluation and debt collection falls within Business Auxiliary Services under Section 65(19), tax upheld

Transfer of land development rights not taxable as service under Section 65B(44) - appeal allowed, order quashed

Single contracts partly offshore and partly in India: offshore services non-taxable; Section 66A makes Indian recipient liable; 12% rate affirmed

Appeal dismissed upholding service tax on works contracts; 40% abatement under Notification No. 24/2012 applied; limitation extended upheld

SVLDRS-3: Extension granted for payment due to COVID-19; Rs. 38,28,280 payable within four weeks with 6% interest

Penalty under Section 78 Finance Act set aside for port/renting and reverse-charge GTA services; no fraud proven

Writ petitions dismissed: earlier order upheld that appeals abated on CIRP initiation; voluntary CENVAT reversals not s.35F pre-deposits

Recovery of wrongly availed CENVAT credit upheld; EPCG export obligations unmet, penalties under Rule 15(1) and s.11AC sustained

Extended limitation can't override retrospective NIL duty under Notification No.12/2013-C.E.; exemption applies throughout interregnum and revenue position upheld

Decision rules freight shown in depot invoices not includable in assessable value under Rule 5 and Rule 6

Appeal allows reversal of higher excise demands; duty must be on each product by its classification and SKO price

Appeal allowed: demand quashed as evidence shows genuine manufacture and procedural defects, bogus procurement allegations unsustained

Entry Tax Act, 2012 upheld; 2017 amendments lawful and non-discriminatory; petitioner allowed to seek relief under Amendment Act, 2025

Applicant liable for 12% statutory interest under Odisha Entry Tax Act; eight weeks to deposit Rs 5,15,58,677; respondent restrained

'H' Form valid despite multi-quarter turnover; complies with Rule 12(10)(b) of CST (R & T) Rules

Movement of goods to branch held inter-state sale under section 6A; evidentiary burden unmet, penalty quashed

Petitioner allowed to seek relief from competent authority under Sales Tax (Settlement of Dispute) (Amendment) Act, 2025; petition dismissed.

Quashed rejection of Vera Samadhan Yojna application; two-day delay due to portal glitch condoned, applicant to be accepted.

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

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Bail orders set aside and remanded for fresh Section 37 NDPS Act consideration, addressing Section 35 presumption and prosecution material

Costs order to Legal Services Authority set aside where complainant did not seek payment and appellant lacked means

Hostel premises held residential; commercial tariffs, demand notices quashed for lack of prior notice and natural justice violation; Section 100

Order VII Rule 11 CPC rejection of plaint is final and appealable under Section 13(1A) CCA, 2015

Petition to recall complainant-witness under Section 528 BNSS/Section 482 CrPC dismissed for long delay, failure to cross-examine, and abuse

Petitioners fail to rebut presumptions under Sections 118 and 139 NI Act for dishonoured advance cheques with admitted signatures