Natural justice breach in appellate enhancement of penalty leads to set-aside and remand for fresh hearing on merits

False statements and suppression in writ challenging Appellate Order under CGST Act result in dismissal and exemplary costs awarded.

IGST on ocean freight reverse charge: rectification denial quashed after Mohit Minerals decision applied retrospectively

Scope of adjudication order in GST proceedings: order quashed and remanded for hearing where adjudication exceeded show-cause grounds

GST registration cancellation for vague show cause notice challenged; retrospective cancellation quashed and appeal order set aside

Condonation of delay in tax appeal procedure: statutory 30-day extension limits further judicial enlargement of limitation and relief

Validity of reassessment proceedings under limitation rules and dismissal of delayed SLP for lack of condonation

Dependent agent PE and royalty receipt petition dismissed due to 558-day delay; condonation refused and costs imposed

Reopening of assessment based on seized third-party document found vague and unsustainable, assessment reopening quashed and appeal allowed

Merger of PAN entries and duplicate PAN cancellation: assessment may proceed under Section 148/143(3) regardless of PAN used.

Reopening of income tax assessment based solely on a tax evasion petition found unsustainable and quashed in favour of the taxpayer

Reopening of income tax assessment based on identical seized digital material barred, preventing duplicate reassessment and granting relief.

Benami transaction and provisional attachment contested; failure to prove beneficial ownership led to denial of attachment and dismissal of appeals.

Benami property and corporate debtor assets during insolvency protected; NCLT-approved resolution plan and new management insulated from actions

Benami transfers of loan and shares: payor control, sham repayments found; transactions held benami and appeals dismissed

Provisional attachment: validity of show cause notice upheld where reasons to believe were recorded and ownership burden unmet.

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

Benami transactions and vicarious liability in partnership finances: managing partner implicated while dormant partner discharged for lack of averments

Publication of trade notification in Official Gazette determines its operative date, securing transitional protection for prior imports.

Classification of Drawing Colour Doodle as slate or toy: ruled classifiable under Customs Tariff Item 9610 0000

Classification of optical fibre cables: importer succeeds as demand dropped due to lack of sample testing and no suppression

Misdeclared valuation of imported furniture overturned after electronic records and statutory statements deemed inadmissible, appeals allowed

Admissibility of customs statements and electronic records undermined; valuation rejection and penalties set aside on evidentiary noncompliance

Customs valuation and admissibility of statements: electronic records and retracted statements cannot sustain re-determination of transaction value.

Validity of company proceedings u/ss 59, 213, 241, 242 and Rule 11 affecting appellant's legal rights; appeal dismissed

Auditor independence breach and participation in corporate management justifies removal u/s144(1)(h) over 2016-18 fee receipts; appeal dismissed

Waiver under Section 244 in shareholder trust dispute permits initiation of oppression and mismanagement proceedings; appeal dismissed.

Company petition under Section 213 dismissed where allegations concern debt recovery and regulatory lapses, no prima facie fraud.

AGM agenda restriction and Chairperson appointment in corporate meetings; tribunal urged to decide deferred agendas and ensure statutory compliance promptly.

Look-Out Circular against individual challenged for absence of completed investigation and quashed for lack of basis to prevent travel.

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.

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

Interest on investor refund amounts-whether payable and how computed-clarification allowed before SAT; appeals dismissed with liberty.

Insider trading show-cause notice challenged for being issued by an unauthorised officer and based on pre-judged allegations; quashed.

Financial debt classification and genuineness of loan transactions in insolvency: claim rejected for diversion and sham transaction

Permission to travel abroad during insolvency proceedings: Rs40 crore security struck down, two Rs50 crore surety bonds upheld

Related party eligibility in insolvency when a non-binding term sheet failed and no share allotment occurred, appeal dismissed after plan approval

Pre-existing dispute in insolvency petition upheld; petition rejected where debtors substantiated reply demonstrated a bona fide dispute.

Resolution plan inclusion of third-party land affirmed after challenge to lease cancellation on jurisdictional grounds; appeal dismissed

Effect of bankruptcy order: unfreezing accounts and release of unclaimed post-commencement funds conditioned on trustee notice and adjudication

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.

Third-party receipts for export proceeds unlawful pre-08.11.2013; RBI circulars not retrospective; directors fined Rs3L each.

Ex-post-facto approval of foreign share transfer regularises prior approval failure, but source-of-funds breach upholds penalty.

10% pre-deposit u/s19(1) challenged as rendering appeal illusory when going-concern at stake; appeals allowed, threshold modified

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

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

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Money-laundering prosecution for continuing proceeds not barred by Article 20(2); twin-condition s.45 bail denied

Money Laundering: second limb permits attachment of pre-acquisition property as proceeds when original proceeds are untraceable; appeals dismissed

Cash deposits, sham-firm transfers and concealed property purchases found proceeds of crime; provisional attachments largely confirmed, two account freezes lifted

Money Laundering bail modification permits residence outside trial jurisdiction while requiring cooperation and appearances as directed

Bail under PMLA in alleged loan diversion money laundering allowed with bond and sureties; higher review declined to disturb it

Money laundering property attachment and third-party encumbrance: Appellate forum versus special court jurisdiction limits clarified

Intermediary service tax classification and extended limitation period challenge upheld where merits decided for normal period, extended period found immaterial

Classification of data analysis services for service tax: tribunal allows appeal where demand exceeded scope of show cause notice

Taxability of Dredging Services in Buckingham Canal: Coordinate Bench Rule Leads to Non-Exigibility of Service Tax

Refund of service tax on resurfacing services at defence station upheld; remitted for decision after impleading service recipient

Short payment of service tax and CENVAT credit denial demands and penalties set aside; credit allowed, revenue appeal rejected

Service tax demand based on Income Tax data quashed for lack of independent verification and missing pre-SCN consultation

Cenvat Credit entitlement where service tax paid by recipient: GAR-7 challan accepted if contains invoice particulars; denial set aside.

Entitlement to exemption by self-credit under refund mechanism sustained despite failure to give pre-clearance intimation

Condonation of delay in filing appeal rejected, resulting in dismissal of the time-barred central excise appeal.

Assessable value dispute over transaction value and related-person valuation affirmed as principal-to-principal; appeal dismissed, valuation method upheld

Availability of CENVAT credit after omission of Rule 12B held for disputed period; addendum treated as time-barred.

Eligibility of input service credit for GTA in cement clearances questioned; matter remanded for fresh adjudication on recoveries.

Withdrawal of special leave petitions to invoke statutory remedy under Amendment Act, 2025; relief must be sought from competent authority

Levy of penalty under Assam Value Added Tax Act for missing audit report held time-barred; penalties and assessments quashed

Time limitation under APGST Act for reassessment confined by non obstante clause to three years, resulting in orders set aside.

Validity of assessment proceedings vitiated by unauthorized audit; proceedings remitted to audit stage and petition allowed

Qualification for sales-tax concessions for "unit in pipeline" u/r 28C - denied where preconditions and IEM registration absent

Supply of dolomite without Form C prompts reassessment; court orders fresh decision after buyer produces Form C

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

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Directors' liability for cheque dishonour during CIRP moratorium and IRP appointment-held not in charge; summons quashed

Liability of interest under Section 12, 12A and 12B challenged due to circular ambiguity, leading to waiver of penal interest for specified assessment years.

Execution against non-party company directors in consumer decrees cannot impose personal liability absent guarantees or adjudication of individual culpability.

Dishonour of cheque: proceedings quashed where no prima facie case and vicarious liability not established

Entitlement to regular bail in economic offence probe where arrest lacked necessity and custodial interrogation; bail granted on conditions

Validity of contract and arbitral procedure defects resulted in award being set aside for procedural irregularities and lack of evidence