Withdrawal of Special Leave Petitions permitted and dismissed as withdrawn; delay condoned yet no interference under Article 136.

Requirement of Particulars: absence of particulars, reasons or hearing invalidates GST adjudication and ledger debit.

Restoration of GST registration by furnishing pending returns and paying dues with interest and late fee permits dropping cancellation proceedings.

Knowledge of order: non upload of Form DRC 07 can delay commencement of limitation, so appellate dismissal was set aside.

Interim Relief: appellate forum may grant stay of recovery; limited interim protection can enable filing of an interim application.

Statutory appellate remedy permitted subject to prescribed pre-deposit; Appellate Authority to consider favourable insolvency orders on final disposal.

Reopening of assessment denied where deleted DRP recommendation did not amount to information; delay condonation refused.

Capital receipt treatment for sales tax retained under a capital-investment incentive: retained tax is not taxable as revenue for assessment purposes.

Finality of assessment: reassessment cannot proceed on identical material; notices based on same record are void.

Validity of demand notices requires an underlying assessment or order; absent reassessment, a demand is invalid.

Fees for Technical Services: fabrication charges held not to constitute FTS under India Singapore DTAA and not taxable in India.

Faceless Assessment jurisdiction invalid where assessment preceded administrative notification enabling faceless procedures, resulting in quashing.

Benami Transaction Definition expanded to include continued holding post amendment, capturing pre amendment transfers where consideration paid by another.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

Benami property verification: insufficient hallmark and invoice evidence defeated provisional attachment, leading to relief for the proprietor.

Statutory option under Section 125(3) void if redemption fine unpaid within 120 days; re-export refused, fine refunded.

Import Entitlement for Repairs extends to authorized service centres; provisional release allowed subject to bond.

Software Valuation: separately invoiced or identifiable software must not be aggregated into hardware assessable value; reopening needs statutory grounds.

Deemed Manufacture of concentrates through pre-shipment washing and sizing excludes such imports from ore exemption under the notification.

Duty to Notify and Employer Liability: failure to advise justified a monetary penalty, but licence revocation was set aside.

Burden of Proof: conflicting expert evidence can defeat extended limitation, penalties and confiscation, securing exemption entitlement.

Fraudulent Transfer: pre-petition lease lacking consideration held void ab initio, set aside to realise assets for creditors.

Issue Estoppel bars a subsequent complaint where identical issues were earlier finally decided on merits, resulting in quashing.

Committee of Creditors' limited litigation capacity affirmed, with RP not invariably sole representative and impleadment not mandatory.

Amendment of parties to implead a necessary party permitted to secure adjudication on merits, with dismissal modified accordingly.

Interlocutory Order Merger: appeal rendered infructuous after a comprehensive final order incorporated and superseded the interim relief.

Stamp duty on sanctioning orders must be levied on the sanctioning instrument, not by dissecting underlying transactions.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Procedural defects in CIRP proceedings are curable; admission sustained where financial debt and default are established by corroborative evidence.

Unauthorised dealing with estate property: proceeds treated as estate funds and ordered restored to preserve creditor interests.

Limitation exclusion during pandemic requires prospective computation; remand ordered for fresh adjudication on invocation and acknowledgement.

Non-payment of monthly interest as default enables a Section 7 insolvency petition; petition admitted and lower order set aside.

Procedural fairness: order set aside and matter remitted for fresh hearing allowing impleadment and a right to reply.

Debt and default under insolvency law: NeSL records and absence of account reconciliation can justify petition admission and affect limitation.

Section 6(4) FEMA protects only legitimately substantiated foreign funds; breach of foreign exchange rules found, penalty reduced.

Contravention under FEMA sustained on documentary nexus, penalties reduced and confiscation of un-surrendered foreign currency upheld.

Abetment liability: corroborated retracted statements and statutory presumption can shift burden, leading to conviction and reduced penalty.

Continuing corporate liability remains enforceable after striking off; directors remain liable but penalties may be mitigated.

Retracted statement admissibility upheld when voluntary and corroborated; confiscation under foreign exchange contravention affirmed, penalty moderated.

Understated FOB valuation: exporter and officers liable; penalties payable but reduced due to mitigation and prior deposits.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Provisional Attachment under PMLA upheld where admissions, witness statements and banking records establish proceeds and beneficial ownership.

Proceeds of Crime: unexplained assets can sustain provisional attachment, but mandatory notice defects vitiate specific confirmations.

PMLA regular bail: twin-condition prima facie test applied and bail granted subject to protective conditions.

Provisional attachment under PMLA: unexplained cash and lack of documentary proof upheld as basis for confirming attachment.

Connection between proceeds of crime and alleged laundering absent, leading to quashing of process against accused.

Territorial Jurisdiction requires ordinary residence or ordinary place of business to sustain a High Court appeal; mere GST or appearances insufficient.

Reverse Charge Liability: recipient bears tax on manpower supply; extended limitation unsustainable where prior audit put Department on notice.

Exemption for Railway Original Works denied where service is repair; extended limitation upheld for suppression of facts.

Bundled ancillary electricity charges treated as principal transmission service, demand set aside; extended limitation requires proof of willful suppression.

Limitation period and condonation: appeals filed beyond the statutory condonable period are barred; royalty for resource use attracts reverse charge service tax.

Manufacture vs Service: treating job work as manufacture prevents Cenvat demands framed as exempted services.

Commercial discounts are adjustments to sale consideration, not service consideration; therefore not taxable as Business Auxiliary Service.

Legislative Competence challenged over CCTV surveillance requirement; court issued notice and respondent to file reply.

Input service nexus determines Cenvat credit; courier and record keeping qualify, GTA/freight remanded for factual review.

Manufacture - transformation into a commercially marketable product qualifies as manufacture, enabling exemption notifications to apply.

Bills of Entry endorsement allows Cenvat credit where duty paid status and receipt/use of inputs are undisputed.

Reconciliation of Statutory Returns required: discrepancies between cess and duty returns do not alone sustain demands.

Refund of Unutilized CENVAT Credit: permitted on closure when claimed within the statutory period measured from surrender.

Condonation of delay upheld where possession was substantive and mode of acquisition treated as directory, leading to dismissal of the petition.

Remand allows the original authority to re-adjudicate remitted issues and consider subsequent materials submitted by a party.

Common Parlance Test and Essential Character Test govern beverage classification; product held a fruit drink attracting concessional VAT.

Settlement under Maharashtra Settlement Act prevents adjustment of earlier refunds; refund must be released with interest.

Attachment of third-party property invalid where transfer preceded attachment; sale may be registered without a tax NOC.

Dominant Character Test finds SIM issuance and activation charges constitute service consideration and are not VAT-liable.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Compounding of offences permitted after verified compromise; criminal proceedings quashed subject to stipulated payments and proof.

Contractual deduction rights: court held deduction of unreimbursed MGCC not permitted and award set aside for patent illegality.

Rebuttal of statutory presumption can shift evidential burden and restore acquittal when defence evidence preponderates.

Reappreciation of evidence: appellate reversal of an acquittal set aside for absence of perversity, acquittal restored.

Prima facie identification evidence and completed investigation justify refusal of successive regular bail absent substantial new circumstances.

Proof of demand and acceptance must meet proof beyond reasonable doubt; acquittal upheld when evidence is contradictory or hostile.