Section 107 of the GST law requires the Appellate Authority to provide a hearing, make necessary inquiry, and issue a written order identifying the issues, decision, and reasons. An appellant's non-appearance may permit ex parte consideration but does not permit dismissal for non-prosecution. An appellate order that ignores an adjournment request and merely records that no interference is warranted, without reasoned consideration of the appeal grounds, breaches those requirements. The matter was remanded for fresh merits adjudication after hearing.

Customs adjudication orders require challenges to determinations, related bank guarantees, and alleged adjudicatory delay to be pursued before the statutory appellate forum in the first instance. A direction to defer matters involving delay in adjudication does not extend to a writ where Orders-in-Original have already been issued; the dispute is no longer one concerning pending adjudication. Relief restraining finalisation of provisional assessments becomes infructuous after adjudication. In the absence of exceptional circumstances, writ jurisdiction cannot bypass the appellate remedy, and non-disclosure of a material prior adjudication order affects writ relief. The merits of the orders and consequences of alleged delay remain open before the appellate authority.

Unilateral cancellation of an irrevocable joint development agreement and power of attorney was treated prima facie as ineffective where they conferred development rights on the corporate debtor and barred unilateral revocation. The construction period ran from requisite approvals and had been extended, while an alleged no-objection remained conditional and unaccepted. Land subject to mortgage and possible third-party rights was not excluded from the corporate insolvency resolution process at this stage. The landowner could intervene, and all parties were required to maintain status quo pending disposal of the appeal.

The first proviso to section 45 of the Prevention of Money Laundering Act creates a case-specific exception for women seeking bail from the statutory twin conditions. The benefit is discretionary, not automatic, and depends on the facts. Completion of investigation, filing of the complaint, time in custody, and absence of any investigative need for the woman's presence supported the grant of regular bail; no basis arose to cancel it.

Priority of secured creditor over arbitral interim attachment Priority of secured creditor over arbitral interim attachment - Encumbrance entry affecting mortgaged property - Priority of the secured creditor's mortgage over an interim arbitral attachment entered in the encumbrance certificate. - HELD THAT: - Section 26E of the SARFAESI Act, by its non obstante clause, accords the secured creditor priority over other dues. An interim attachment obtained in arbitration proceedings cannot theref... ... ...

Input tax credit-requirement of valid registration certificate Input tax credit-unregistered dealer - Entitlement of an unregistered dealer to input tax credit on taxable goods purchased within the State. - HELD THAT: - Section 13(1), read with the definition of dealer, permits input tax credit only to a dealer holding a valid registration certificate under the Act, subject to the prescribed conditions and restrictions. Since the respondent admittedly lacked registration, the statutory condit... ... ...

Writ jurisdiction against provisional attachment under the PMLA - Judicial review of reasons to believe - Income-tax findings and proceeds of crime Provisional attachment under the PMLA - Alternative statutory remedy - Judicial review of reasons to believe - Maintainability of a writ challenge to provisional attachment of a hotel property alleged to represent proceeds of crime when statutory adjudication had commenced. - HELD THAT: - A provisional attachment is subject to the statutory proces... ... ...

Effect of parallel criminal acquittal on independently acknowledged cheque liability - Rebuttal of cheque-liability presumptions by a snatched-cheque defence - Statutory demand notice sent to the drawer's correct address - Revisional scrutiny of concurrent cheque-dishonour conviction Effect of parallel criminal acquittal on independently acknowledged cheque liability - Effect of acquittal in a parallel prosecution for criminal breach of trust and cheating on cheque dishonour liability ind... ... ...

Classification of GRD Powder and GRD Mix as non-alcoholic drinks and beverages - Tax classification-form of goods at sale, not end use - Ejusdem generis-scope of "beverages" in a taxing entry Taxable event-form of goods at sale, not end use - Tax classification of GRD Powder and GRD Mix was to be determined by their form at the time of sale and not by their subsequent use after mixing with milk or water - HELD THAT: - Taxing statutes require strict construction. The taxable event is supply, a... ... ...

Extended period of limitation for service-tax demand - Suppression of facts - prior departmental knowledge - Invocation of the extended period for the subsequent service-tax demand for 2014-15 to 2016-17 on allegations of suppression, when the Department had already issued an earlier notice on the same or similar facts HELD THAT: - The appellant had regularly filed ST-3 returns and the material necessary for issuing the earlier notice was already available with the Department. The same or sim... ... ...

Taxability of compensation for breach of lease agreement - Service tax on rental consideration actually received - Small service provider exemption - Undervaluation of hotel lease rent - Extended period of limitation for service tax demand Compensation for breach of lease agreement - Service taxability of the amount claimed upon premature cancellation of the hotel lease agreement - HELD THAT: - The amount claimed after the lessee vacated the premises was, in substance, compensation for breach... ... ...

Taxability of hospital construction as commercial or industrial construction service - Valuation of construction works contracts - Customer-supplied free materials in works contract valuation - Classification of construction services as works contracts - Penalty for non-payment of service tax and non-filing of returns Commercial or industrial construction of a hospital - Abatement for construction services - Taxability of construction of a hospital and computation of service tax on constructi... ... ...

Taxability of separately billed room-service food and beverages - Branding and promotion of liquor brands - Reimbursement of electricity charges in renting services - Extended period for service-tax demand Room-service supply of food and beverages - Service tax on food and beverages supplied through room and grand-room service and billed separately to hotel guests - HELD THAT: - Restaurant service covered serving of food or beverages in the premises of an air-conditioned restaurant having a l... ... ...

Online information and database access or retrieval services-e-governance portal - Business auxiliary and business support services-governmental and educational functions - Exemption for services to educational institutions - Fixed-deposit interest-consideration for service Online information and database access or retrieval services-access to government-owned data - Classification of e-governance portal services as online information and database access or retrieval services - HELD THAT: - O... ... ...

Service tax reimbursement for project-related input services - Patent illegality and public policy in international commercial arbitration Service tax reimbursement for project-related input services - Entitlement to reimbursement of service tax directly paid under the reverse-charge mechanism for input services availed in execution of the Project under the item-rate contract - HELD THAT: - The contractual clauses excluded service tax from the taxes to be borne by the contractor and provided ... ... ...

Services by way of construction, erection, commissioning or installation of original work - original works (definition) - Commercial or Industrial Construction Service - exemption under Mega Exemption Notification No.25/2012-ST (Sl. No.14) - employee-employer relationship HELD THAT:- The appeals were dismissed and pending applications were disposed of. No good ground to interfere with the common impugned Orders passed by the Customs, Excise and Service Appellate Tribunal, Kolkata [2017 (9) TM... ... ...

Provisional attachment under the PMLA - nexus with proceeds of crime Sustainability of attachment of the NBFC's bank balance as proceeds of crime arising from digital-lending operations - HELD THAT: - Property can be attached only where it is shown to be proceeds of crime relating to a scheduled offence. The FIR allegations could not conclusively establish the appellant's involvement after the final chargesheets did not arraign it or its lending application, and the material did not e... ... ...

Shareholder's locus standi to appeal resolution-plan approval - Maintainability of an individual shareholder's appeal against approval of the corporate debtor's resolution plan on grounds of alleged fraudulent post-approval modifications - HELD THAT: - The Tribunal held that an individual shareholder does not, merely by that status, fall within the class of an aggrieved person competent to appeal an order approving a resolution plan. The issue regarding the rights of a shareholder... ... ...

Locus standi of non-party stakeholder to seek recall - Extension of timeline for implementing approved resolution plan Locus standi to seek recall of order concerning resolution-plan implementation - Recall of an appellate order concerning implementation of the resolution plan at the instance of a shareholder and personal guarantor who was not impleaded in the relevant proceedings - HELD THAT: - The Tribunal held that procedural participation rights claimed by former management in matters con... ... ...

Leave of Tribunal for continuation of proceedings against company in liquidation - Maintainability of suit claiming joint reliefs against company in liquidation and co-defendant Continuation of a commercial suit, seeking joint reliefs against a company in liquidation and its co-defendant, without leave of the Tribunal - HELD THAT: - On a conjoint reading of the provisions governing winding up and liquidation, the Court held that a pending suit by or against a company in liquidation could not ... ... ...