Sections 35G and 35L of the Central Excise Act, 1944 allocate appellate jurisdiction by excluding High Court appeals involving questions related to the rate of duty or value for assessment. Taxability and excisability fall within that excluded category. Determinations of whether services constitute intermediary services or qualify as exports of services may involve service classification, excisability and valuation for assessment. Appeals raising those issues must therefore be pursued before the Supreme Court under Section 35L rather than before the High Court.

Appeals under Section 35G of the Central Excise Act exclude disputes concerning the rate of duty or value for assessment, which fall within the Supreme Court's jurisdiction under Section 35L. Taxability and excisability form part of this excluded category. Characterising services supplied to an overseas entity as intermediary services, and determining whether they qualify as export services, concerns classification, excisability and assessable value. Challenges to such determinations are therefore not maintainable under Section 35G and must be pursued under Section 35L.

Restoration of attached property during trial under the PMLA - Claimant status of a homebuyers' association - Distinct operation of PMLA restoration and IBC insolvency processes - Monitoring of Greenopolis homebuyer claims and attached assets Restoration of attached property during trial under the PMLA - Claimant status of a homebuyers' association - PMLA restoration and IBC insolvency processes - Validity of the PMLA Court's restoration order made on an application by a homebuyers' associati... ... ...

Scope of court-directed forensic audit Forensic audit of banks' transactions with judgment debtors - Scope of the forensic audit directed in relation to 17 banks and their transactions with FHL, FHHPL and the judgment debtors. - HELD THAT: - The audit directions were to be construed in the context of commercial transactions and relationships between FHL, FHHPL, the judgment debtors and the banks. They did not authorise a fishing and roving inquiry into the banks' entire affairs. [Paras 2] ... ... ...

Reasoned and speaking appellate orders - Remand where first appellate grounds remain undecided Reasoned and speaking appellate orders - Remand where first appellate grounds remain undecided - Validity of the first appellate orders that did not address the appellants' grounds or cited authorities, and the appropriate course where the original adjudication was also challenged for lack of effective opportunity to respond to the notice and relied-upon documents. - HELD THAT: - Recording cogent re... ... ...

Statutory personal hearing in GST adjudication - Reasoned GST adjudication order - Duplicate e-way bills - evidentiary effect of non-cancellation Personal hearing under Section 75(4) - Validity of the GST adjudication based on duplicate e-way bills where the taxable person had expressly requested a personal hearing before an adverse order was passed. - HELD THAT: - A written request for hearing coupled with a proposed adverse decision required a real and effective opportunity of hearing. The ... ... ...

Transitional input tax credit through Form GST TRAN-1 and TRAN-2 Transitional input tax credit through Form GST TRAN-1 and TRAN-2 - Entitlement to file or revise Form GST TRAN-1 and TRAN-2 for claiming transitional input tax credit pursuant to the extended filing facility. - HELD THAT: - The Supreme Court's directions permitted any aggrieved registered assessee to file or revise the relevant forms during the stipulated extended window, followed by verification of the claim on merits after rea... ... ...

Cross-examination of third-party statements relied on in assessment Cross-examination of third-party statements relied on in assessment - Principles of natural justice - Denial of cross-examination of persons whose statements were relied on to deny input tax credit. - HELD THAT: - Although the right of cross-examination is not absolute in every case, fairness requires that an assessee be afforded an opportunity to cross-examine persons whose statements the Assessing Authority treats as credib... ... ...

Inverted-duty refund claim-reliance on quashed GST circular Inverted-duty refund claim-reliance on quashed GST circular - The sustainability of rejection of an inverted-duty refund claim for cotton-yarn clearances on the basis of a departmental circular that had earlier been quashed. - HELD THAT: - The impugned appellate order was founded on a circular which had previously been quashed. The actual nature of the inputs procured and the manufacture and clearance of cotton yarn required examinat... ... ...

Factual determination of cotton yarn manufacture or trading for inverted duty structure refund Inverted duty structure refund for cotton yarn-manufacture versus trading - Need for determination of whether cotton yarn was manufactured from cotton fibre, packing material and consumables or merely traded before deciding refund claims under the inverted duty structure. - HELD THAT: - The eligibility of the refund claims depended upon verification of the factual basis of the claim. The authority w... ... ...

Regularisation of belated input tax credit Regularisation of belated input tax credit - Fresh consideration of GST demand - Reconsideration of the demand arising from belated availment of input tax credit in light of the statutory amendment regularising such availment. - HELD THAT: - As the amendment to the GST enactments statutorily regularised belated availment of input tax credit, the impugned demand and rectification order required fresh consideration. The claim remains subject to fulfilm... ... ...

Restoration of cancelled GST registration GST registration cancellation for non-response to show-cause notice - Restoration of GST registration cancelled, and revocation subsequently rejected, for failure to reply to the respective show-cause notices. - HELD THAT: - The Court held that the controversy was covered by an earlier order of the Court and applied the stipulations prescribed therein for restoration of registration. [Paras 6, 7] The GST registration was permitted to be restored su... ... ...

Summary order. The writ petition was disposed of with liberty to avail the statutory appellate remedy; the appellate authority was directed to consider the contentions in accordance with law within a reasonable period.... ... ...

Application for regular bail for the offences punishable u/ss 8(c), 22(c) & 29 of the Narcotic Drug and Psychotropic Substances Act, 1985 - Mandatory compliance with NDPS search and seizure safeguards - Communication of search option under Section 50 of the NDPS Act - Compliance with seizure and sampling rules for suspected narcotic substance Communication of search option under Section 50 of the NDPS Act - Validity of the appraisal of the accused's right to be searched before the nearest... ... ...

Right of an accused to be apprised of search before Magistrate or Gazetted Officer - Mandatory sampling and certification of seized narcotic substance Section 50 right of search before Magistrate or Gazetted Officer - Validity of the Section 50 appraisal communicated to the person searched in the Mephedrone seizure - HELD THAT: - Section 50 requires that the person to be searched be apprised of the option of being taken before the nearest Magistrate or Gazetted Officer. The appraisal employin... ... ...

NDPS Act - seizure and sampling of contraband - mixing of contents from separate packets - Pre-inventory mixing of contraband from separate packets Permissibility of mixing contraband recovered from separate soap packets at the seizure stage under the NDPS (Seizure, Storage, Sampling and Disposal) Rules, 2022 - HELD THAT: - Rules 3 and 10 require separate weighing and identification of seized packages and the drawing of samples from each package. Where contents are identical, representative p... ... ...

Composite appeal against common judgment on suit and counterclaim - Curable defect in appellate procedure - Substantive justice over technicality Composite first appeal challenging a common judgment dismissing a suit and allowing a counterclaim, without affording an opportunity to file a separate memorandum of appeal - HELD THAT: - Although separate appeals with separate memoranda were required and the composite appeal was not maintainable, the omission to file a separate memorandum was curab... ... ...

Cash gifts from identified family donors - unexplained cash credits - Prospective application of source-of-source requirement under section 68 Addition of cash gifts received from the assessee's mother and brother as unexplained cash credits - HELD THAT: - The assessee established the identity of the donors and the nature and source of the gifts through their tax returns, regular professional or employment income, and evidence of advances received under agreements for sale of agricultural... ... ...

Unexplained investments - opening balances - Rule 46A-extracts from seized books - Unexplained expenditure - actual incurrence - Real income - unrecoverable interest on disputed loans - Assessment of income in the hands of the right person Unexplained investments - opening balances - Addition under section 69 for partners' deposits recorded in seized loose sheets as unexplained investments in the relevant year - HELD THAT: - The seized material showed that interest on the deposits and loa... ... ...

Admission of material additional evidence - Taxability of export sale proceeds notwithstanding diversion from declared destination - Cash credits from foreign customers - Business character of interest on margin-money fixed deposits Admission of material additional evidence - Admissibility of additional evidence material to the sources of Customs-duty payment and credits in the capital accounts of the assessee's proprietorship concerns - HELD THAT: - The bank statements, confirmations, le... ... ...