Taxpayer falls within 'recipient' under IGST Act and entitled to GST refund despite non-compliance with section 2(6)(3)

Remittance to Adjudicating Authority set aside; Joint Commissioner CGST Appeals ordered to decide appeals afresh; petition disposed

Section 161 cannot recall a decided appellate order; rectification limited to errors apparent on face of record

Impugned orders levying GST and penalty for alleged excess stock quashed; refund with 4% interest ordered within two months

Adjudicatory and appellate orders quashed for denying disclosure of show-cause materials, tax demand of Rs.40,37,877 set aside

Impugned order quashed for breach of natural justice; authority must consider DRC-06 reply, provide seized documents, grant hearing

Sanction for reopening set aside where authorization and affidavit deficient; order under section 148A(d) invalid, notice u/s 148 quashed

AO lacked jurisdiction to reopen assessment under Section 147 over demonetisation cash deposits; notices under 148 and 148A(d) quashed

Article 227 applied to uphold Settlement Commission order, rejecting revisit of product registration expense disallowance after prior decisions.

Assessment under s.143(3) r.w.s.144C(13) set aside for failing to follow DRP directions; s.80C life insurance claim remitted for verification

Assessee entitled to s.89A relief when Form 10EE filed earlier remains effective under Rule 21AAA(1), (4), (6)

Deduction under Section 80P(2)(d) upheld for cooperative bank interest where prior same-case ruling applied; revenue appeal dismissed

Appeals dismissed; finding of benami transaction upheld where beneficial owner funded and possessed property, documentary evidence prevailed

Revision dismissed; Order VII Rule 11 application refused as plaint not barred by Sections 3-4 of Benami Act

Provisional attachment of unaccounted cash upheld as benami property under Section 2(9)(D) of the PBPT Act

Benami Transactions Confirmed Under Section 2(9) PBPTA for Demonetized Currency Deposits and Transfers

Revenue proves benami property transfer under SAFEMA, rejecting no-consideration claim by appellant

Omission of "reasons to believe" in s.24(1) SCN not fatal where investigating officer had ample incriminating material

Appeal allowed; MEIS entitlement upheld despite shipping bill errors corrected under Section 149; procedural lapses breach natural justice

Appeal dismissed; breaches of Regulations 10 and 11(b) sustained, no licence revocation or security forfeiture; new Regulation 17(9) raised late

Domestic supplier neither importer nor exporter; no penalty under s.114AA; seized cash not presumed proceeds under s.121; FOB revaluation barred

Penalty under s.114AA set aside where scrips issued by officer's mistake; s.108 statements invalid without s.138B procedure

De-humidifiers classed under 8509; s.28 extended-period demand valid; confiscation s.111(m) and penalties s.114A/s.112 upheld; broker penalty set aside

Appeal allowed; order set aside for failure to prove manganese concentrate where only washing, not grinding, was shown

Appeal allowed; lower order restored-Petition under Sections 397/398 maintainable; gift deed and share transfers invalid

Appeal disposed; hearing on interim application preponed to second week of September 2025 with tight reply timelines

Amended Article 37 upheld; transfers to appellants and appointments valid; outsiders' transfers void; heirs may apply under Article 41

Petitions seeking CBI and SFIO probes in large franchisee money-laundering scam dismissed; state police and ED investigating

Refusal to challenge withdrawn certificate; Section 8 company status must be independently established; withdrawn certificate immaterial

Quashed SFIO probe order under Section 212(1)(c) for lack of necessity, boilerplate reasoning and omitted Section 206(5) inspection

Jurisdiction to supervise Special Committee; embargo on ex-management payments remains; prioritize individual investors, transfer unclaimed funds to Investor Protection Fund

Appeal dismissed challenging liability for accepting deposits and issuing debentures without filing offer documents; director joined after relevant period

Cancellation of portfolio manager registration for failing annual certificates and NIL reports; Regulation 33 and Schedule II invoked

Partner held jointly liable for unregistered advisory firm; ordered to refund INR 2,23,404.10; deposit to avoid Section 28A action

Board clears guest expert; finds multiple noticees violated SEBI Act and PFUTP Regulations, orders disgorgement, debarment, penalties

SEBI finds manipulation of BANKNIFTY/NIFTY50 on expiry days, invokes s.12A(a),(b),(c) and PFUTP regs, orders Rs4,843,57,70,168 impoundment

Tribunal rules contractual cap limits guaranteed principal only; guarantor remains liable for default interest beyond Rs.25 crore

Section 7 appeal by corporate debtor held not maintainable; no material proving financial debt; amendment and substitution refused

Appeal dismissed; Section 7 admission of Rs. 104,91,22,695.66 upheld as default occurred after Section 10A period

Recall application dismissed; no grounds like fraud, jurisdictional defect, or material mistake established; review impermissible

Post-moratorium EPFO assessments following inspection under Sections 7A, 7Q and 14B declared unenforceable against corporate debtor

Appeal dismissed: e-auction on 06.09.2023 upheld as fair and transparent; bidder validly registered, no evidence of collusion

Penalty order set aside: Section 10(5) and Para 8, Part B not breached where companies remitted funds with student declarations

R1 penalty upheld; R2 and R3 fined ?1 crore each for FEMA masterminding causing ?23.64 crore foreign exchange loss

Appeal seeking enhanced FEMA penalty dismissed as respondents found merely account providers, not masterminds of remittance and false import scheme

FEMA Section 42 Penalties Reduced for Unauthorized Foreign Remittances Treated as FDI Under SAFEMA

Penalty Upheld for Export Proceeds Non-Realization and Delayed Import Bill Remittance Under FEMA Rules

Appeal denied to enhance penalty under s.19(1) FEMA; lenient fine for failure to realize exports and s.8, reg.3/42(1) breach upheld

Petition under Article 32 dismissed; challenges to Finance Act 2017, Article 110 money-bill claim and Section 184 rejected

CCI has jurisdiction to investigate anti-competitive conduct allegations under Section 4 despite overlapping TRAI authority

CCI dismisses case against food delivery platform for alleged abuse of dominant position under Section 4

Review petition dismissed on Competition Act Section 29 interpretation regarding CCI's discretionary investigation powers

Supreme Court Upholds NCLAT Order, Dismisses Appeal and Validates Original Decision Without Patent Illegality

Landmark Ruling: Competition Commission Penalty Review Upheld, Ensuring Fair Hearing Rights for Respondents

Turnover-based environmental penalties unlawful; fines require a rational nexus to harm and PMLA powers confined to designated authorities

Criminal revision petitions dismissed; discharge denied and charges framed under 2002 Act on prima facie proceeds-of-crime material

Provisional attachment under PMLA upheld; retrospective application challenge rejected as offences were scheduled when PAO issued.

Alleged bank-director collusion unresolved; liquidator may seek leave under s.8(7) PMLA to auction property, deposit surplus as FDR

Appeal dismissed; provisional attachment under PMLA upheld as s.50 statements and wage violations show proceeds of crime

Secured banks can claim under PMLA s.8(7) before trial by filing affidavit and depositing excess realisation as FDRs

Substantive exemption under Notification No.27/2012-ST upheld where diplomatic services proved; procedural lapses not fatal; remand

Service tax demand quashed where income-tax data alone unsupported; Rule 2A abatement and Form 26AS show exemption

Appeal dismissed as time-barred under Section 85(3A) FA 1994; condonation limited to one-month beyond two-month period

Abatement denial and differential service-tax demand quashed; pre-1.6.2007 construction-with-materials not taxable; post-1.6.2007 taxable under works contract clause

Appeal allowed; payments were outsourced clearance and transport services, not commission-agent services; s.65(19) sub-clause unspecified

Rejection of SVLDR-1 declaration quashed for lack of hearing; declaration accepted and duty fixed at Rs.1,06,21,929.

Section 173(5) CrPC limited to police-reported cases; adjudication quashed voids prior sanction and bars 2023 order's use

State ordered to refund Rs. 8,75,461 with 12% interest for unlawfully collected excess excise duty within six weeks

Allegations of clandestine manufacture and removal unproven; demands and penalties set aside; appeal allowed under Sections 9D and 36B

Refund denied where duty passed to consumers and Cenvat credits claimed; unjust enrichment bars payment under s.11B/12B

Exemption Notification No.15/2010-CE Covers All Machinery for Solar Power, Including Mounting Structures; Delayed Certificate Accepted

Cenvat credit allowed for erection and installation at brand shop as within 'place of removal'; extended period demands set aside

Steel grip insulating tape classified under Entry 50, Part II, Schedule II; taxed at 5%, residuary recovery rejected

Petition withdrawn and dismissed as not pressed after taxpayer availed remedy under Sales Tax (Settlement of Dispute) Act, 1999

KVAT TDS deduction under Rule 3(2)(h) allowable; TDS excluded from taxable turnover, appeal allowed restoring taxpayer relief

Manufactured woollen felt is machinery/conveyor component, not fabric under Entry 48/Entry 34; taxed under Schedule II Part IV

Maize oil and maize cake are by-products of starch, taxable; not cereal by-products, CST not exempt under Section 8(2A)

Entry tax arises on entry of scheduled goods; s.4A notified manufacturing inputs taxed at notified rates; explosives at 6%/10%

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 allows part of assessee's appeal, upholds CIT(A)'s decision on assets, shareholding. Further adjudication directed.

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Appeal dismissed as complainant failed to prove offence under S.138 N.I. Act; Ss.118/139 presumptions rebutted on balance

Appeal allowed; trial decree set aside and plaintiff's suit dismissed after s.118(a) presumption of consideration rebutted

Petition allows refund claim under Stamp Act as Section 5 Limitation Act condones delay due to government approval

Arraignment without impleading firm inconsistent with vicarious liability under Section 141 NI Act; defect curable, amendment allowed

Petition dismissed: no recorded settlement under Section 138; partner prima facie vicariously liable Section 141(1), discharge denied Section 142

Appeal allowed: Agreement to sell not conveyance under s.54; Section 53A not attracted; suit for possession dismissed