Failure to consider documentary evidence leads to quashing of appellate order and remand for fresh hearing.

Retrospective cancellation of registration challenged; review petition rejected for seeking re argument and no error found

Non-speaking adjudication in GST show-cause proceedings: remand for fresh hearing after failure to apply mind and record reasons

Condonation of delay under Section 107(4) J&K SGST/CGST Act: 15day delay condoned and appeal remitted for merits.

Determination against a deceased proprietor invalid where no showcause was issued to legal representative; impugned order set aside.

GST registration revocation allows applications for reinstatement, return filing and instalment tax payments; bank defreeze subject to security

Reopening of assessment limitation for notice under Section 148 after search: notice barred by ten year limitation and set aside

Allowable expenditure for compensation paid for exchange rate loss upheld as business deduction after commercial expediency test favours taxpayer.

Withholding tax on global distribution services payments reduced to 0.5% after India PE revenue attribution and expense deduction

Conversion of land to stock in trade: FMV adoption for both capital gains and business income upheld, addition deleted.

Validity of proceedings under section 153C: AO's date of satisfaction fixes the search year; 153C notice required, appeal allowed.

Fees for Technical Services source versus receipt: remand for fresh assessment; assessee must prove exemption with cogent evidence

Benami property attachment and beneficial ownership inquiry: investment confiscable, prosecution deferred pending reinvestigation.

Benami property transaction involving disputed land: tribunal confirms money-trail based attachment and dismisses appeal against appellant

Explanation to Order 47 Rule 1 CPC and condonation of delay: review limited where later superiorcourt decisions resolve conflicting benches, appeal allowed

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal

Bail entitlement in prolonged pre-trial NDPS custody granted where parity with co accused exists; release ordered with conditions.

Provisional release of seized imported goods: detention overturned where Customs relied on generalized allegations, not tangible evidence.

Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation of licence set aside for natural justice breach.

Smuggling of gold: owner knowledge required for conveyance confiscation; absence of knowledge led to set aside of confiscation and penalty.

Admissibility of customs inquiry statements and burden of proof in gold seizure: penalties quashed after procedural and evidentiary failings

Transaction value and customs export valuation: tribunal upholds invoice value, rejects market survey, and orders release of goods.

Director disqualification and interim restraint on creation of third-party interests in company assets - interim orders upheld, appeals disposed

Interim injunction against removal as director denied where EGM challenge was not properly before the company petition; appeal dismissed.

Condonation of delay in filing a Special Leave Petition leads to dismissal after a 406-day unexplained delay, with merits not entertained.

Approval of Scheme of Arrangement challenged as evading MPID Act; overwhelming creditor approval upheld and minority appeal dismissed

Oppression and mismanagement exit option review requires NCLT to pass a reasoned order; remand justified and interim revival denied

Transfer of registry funds to Settlement Account under Scheme of Arrangement permitted to facilitate settlement of creditor and investor claims.

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

Mediation settlement enforcement in appellate proceedings treated as decree, registry directed to draw decree and dispose appeal by consent

Proportionality of administrative penalty in disciplinary proceedings: delay led court to reduce suspension to period served

Effect of Approved Resolution Plan under IBC on Extinguishment of Claims and Abatement of Proceedings; Appeal Closed

Moratorium under Section 14 and SARFAESI action against personal guarantor - contempt appeal under Section 19 held not maintainable.

Share application money treated as financial debt: Section 7 petition admitted, appeal dismissed and refund ordered to proceed with CIRP remedies

Corporate guarantee invocation and balance sheet acknowledgement under Limitation Act sustain insolvency petition admission; appeal dismissed

Suit for specific performance and damages: HC limited its ruling on the added issue; enforceability and FERA challenges remain open

Export of fish from Exclusive Economic Zone: FEMA and Customs obligations apply, Regulation 14C breach found but penalties reduced.

Contravention of foreign exchange rules for offshore import payments -- tribunal reduces penalty to proportionate amount after delay and predeposit

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Foreign exchange contravention involving under-invoicing and unauthorized remittances; penalties reduced for company and three directors.

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

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Transfer of trials between Special Courts under PMLA and BNSS upheld, allowing consolidation before a single judge.

Anticipatory bail under PMLA in complex moneylaundering with layered mule accounts denied to protect custodial interrogation and evidence recovery.

Scope of investigation under PMLA: ED limited from reinvestigating predicate offence; attachment upheld and appeals dismissed

Freezing of bank accounts under PMLA: email communication cannot substitute formal order, resulting in lifting of freezes.

Legality of arrests under PMLA: scope of judicial review limited; challenges to ECIR additions and alleged ignored material rejected.

Regular bail under PMLA where proceeds are prima facie unproven and tripletest risks are not established, bail granted with conditions

Place of provision of services and import of service by overseas commission agents: services received abroad not taxable; matter remanded for rehearing.

Forfeited security deposits, earnest money and tender fees taxability clarified; non-taxable and extended limitation disallowed

Inadvertent payment credited to third party: waiver of duty, interest and penalty granted; verification and adjustment ordered

Laying of telecom cables alongside roads found outside taxable service; works contract classification leads to appeal allowed.

Service tax demand based on ITR/Form26AS entries requires independent verification of services and receipts; demand set aside.

Service tax treatment of TDS paid on behalf of service providers: appeal allowed as TDS excluded from taxable value

Issuance of excise invoices without delivery: penalty liability upheld but tribunal reduced penalties based on proportionality and mitigation

CENVAT credit on services: remand for escort/security and works contract claims; employee transport and C Form collection denied, limitation invoked

Cenvat credit eligibility for inputs and input services remanded for recomputation and redetermination, including civil immovable works

Aviation turbine fuel exemption and warehouse removals allowed for supply to foreign aircraft, order recovering duty set aside

MRPbased valuation and extended limitation: bona fide valuation error found not to justify extended period demand, appeal dismissed

Cashew Shell Liquid SSI exemption affirmed after corrigendum and TRU clarification; duty demand, interest and penalty quashed.

Sale for export versus sale in the course of export: court finds export nexus determines tax exemption and sets aside revision order.

Rejection of belated VAT appeal for delay and failure to notify change of address; petition dismissed

DRT sale certificate effect on revenue records: purchaser's registration free of encumbrances confirmed, salestax charge removed subject to further court orders

Statutory pre-deposit under Haryana VAT Act: court refuses waiver but permits bank guarantee or adequate security.

Delegation of revisional power under West Bengal VAT Act: delegatee's revision cannot be revised by another delegatee; earlier order quashed.

Sales tax deferment entitlement during validity of final eligibility certificate upheld; State revisions dismissed, cancellation treated prospectively.

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

Extension of arbitrator mandate under Section 29A can be sought after mandate expiry; court may grant with conditions and sanctions

Liquidated damages and public utility exception in contracts: limited modification of arbitral award permitted; appellate reworking reversed.

Arbitrability of alleged forged arbitration agreement: referral to arbitration quashed but appointment of arbitrator refused

Proof of cheque issuance by a company and agent: lack of direct evidence negates statutory presumptions and overturns conviction

Dishonour of cheque and vicarious liability of company officer affirmed; conviction and sentence confirmed on revision.

Director liability under negotiable instruments Act: one director summoned for active involvement; another discharged after proved resignation.