GST seizure and provisional attachment upheld where statutory remedies were not used and the assessee failed to cooperate with inquiry.

GST appeal pre-deposit waiver refused, with statutory appeal rights remaining subject to the prescribed limitation period.

Statutory appeal for non-furnishing of seized files permitted, with liberty to raise prejudice before the appellate authority.

Alternate-remedy rule bars writ challenge where GST tax classification and exemption disputes belong in statutory appeal.

GST registration restoration permitted on filing pending returns and clearing tax dues under Rule 22(4)

GST registration restoration permitted after filing pending returns and clearing statutory dues, subject to verification by the competent authority.

Condonation of return-filing delay for cooperative societies: hardship relief circulars should be applied liberally to protect substantive entitlement.

Section 53A and natural justice limits shape tax assessment challenges where statutory appeal remains the proper remedy.

Reassessment under the wrong statutory route and denial of cross-examination led to quashing of the addition and reassessment.

Co-operative society interest deduction under section 80P(2)(d) extended to deposits with co-operative banks and societies.

Section 69 investment additions restricted on estimate, with normal tax provisions applied instead of section 115BBE.

Liberal condonation of delay and double addition principles bar taxing explained business bank deposits again as unexplained income

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

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.

Customs evidence rules defeat SEZ diversion allegations where retracted statements and non-conclusive data cannot displace business records.

Cross-examination and customs broker verification duties: disputed statements and weak evidence could not justify revocation and penalty.

Customs valuation and confiscation rules require proof of comparability, licensing breach, and proportionate fine for used garment imports.

Retail-sale eligibility governs concessional customs duty on imported cement; printed RSP alone does not defeat the exemption.

SAD refund under Notification 102/2007-Cus. cannot be denied for technical endorsement defects when substantive conditions are proved

Customs broker compliance lapse: licence revocation and security forfeiture set aside, but penalty upheld for regulatory non-compliance.

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

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

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

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

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

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Late procedural objection without shown prejudice was insufficient to warrant interference under Article 136.

Conditional directions on SEBI fund-raising stand subject to dismissal of petitions and liberty to proceed in law

Recall under NCLT Rule 11 is confined to procedural defects, not merits review, and dismissal was upheld.

Section 7 insolvency admission upheld despite settlement talks, partial payments, and restructuring proposals not negating default.

Section 7 insolvency can proceed on continuing default after loan recall, despite pending award challenge and execution.

Personal guarantor proceedings fail when guarantee documents and invocation are absent and jurisdictional facts are misrepresented.

CIRP control over corporate debtor premises defeats occupation claims based on unregistered arrangements and undisclosed awards

Purposive interpretation of court fee refund provisions supports full refund where settlement ends the dispute outside court.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

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.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

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.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

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.

Recorded satisfaction for provisional attachment under money laundering law must rest on objective material, not statutory repetition.

Natural justice and source of cash challenges fail where relied upon documents were supplied and seized property remained unexplained.

Substitution of attached immovable property is allowed only where the rules expressly permit replacement, not by general equity.

Execution of tribunal release order through local civil court was directed for properties within its jurisdiction.

Provisional attachment under money-laundering law sustained where buyers failed to prove lawful source of property acquisition.

Money-laundering and equivalent-value attachment upheld where compensation was projected as lawful and confiscation risk was shown

Renting of immovable property, not support services, governs railway space allotted for hoardings; reverse charge and penalties fail.

Demurrage and dispatch money are not taxable unless linked to an identifiable service; reverse charge also fails where tax was already discharged

Agricultural tea estate leasing stayed outside service tax where ancillary labour and machinery use were integral to plantation operations.

Jurisdiction and contract classification disputes defeated service tax demand where work was treated as job execution, not manpower supply.

Ayurvedic treatment by a medical hospital qualifies as healthcare service, supporting exemption for clinical establishments.

CENVAT reversal and SEZ authorised operations support refund entitlement despite procedural list-based objections.

CENVAT reversal computation excludes export clearances and double-counted job-work turnover for common input service credit.

Extended limitation and unproposed penalty under excise law cannot stand without proven suppression or notice-based proposal.

Cenvat credit on bogus supplier invoices denied, with extended limitation and equal penalty upheld for deliberate misuse.

CENVAT credit remains available for input services used in manufacture; procedural invoice defects cannot defeat substantive entitlement.

Input service CENVAT credit and limitation: business nexus and disclosed returns defeated demand, interest, and penalty.

Limitation for Cenvat credit refunds runs from the quarter-end, and delayed refund attracts statutory interest after three months.

Final judicial interest liability falls outside a tax settlement scheme, barring reduction or liquidation of the concluded amount.

Consignment versus inter-State sale turns on the governing agreement and contemporaneous evidence for the relevant period.

Validity of dealer registration and Form C required fresh Tribunal reconsideration for the disputed transactions.

Commercial sense test excludes amusement rides from sport goods classification under the tax notification.

Stock transfer under CST law prevails where depot-level sales follow a framework arrangement and Form F defects are only procedural.

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

Rebuttable presumption of legally enforceable debt under the Negotiable Instruments Act, with settlement ending the review proceedings.

Quashing of criminal prosecution after full banking settlement: Supreme Court applied abuse-of-process principles to end the case.

Privity of contract and necessary party test: a forwarding agent was properly deleted where liability lay against the principal buyer.

Criminal appeal must be decided on merits; one-line dismissal without amicus curiae was set aside and revived.

Betting on games of skill falls within State power, and online gaming laws were upheld as valid.

Section 138 cheque dishonour proceedings and IBC moratorium scope referred for reconsideration by a three-Judge Bench.