Section 130 cannot be invoked for excess stock found in survey; Section 35(6) mandates tax under Sections 73/74

Penalty under section 129(3) quashed where e-way bill Part B unfilled due to technical error, no intent to evade tax

Order set aside and matter remitted for fresh Section 161 review of alleged duplicate ITC demand; consolidated appeal allowed

Impugned orders quashed for natural justice breach; matters remitted for fresh de novo hearing after 10% deposit

Matter remitted for fresh exam whether Section 74 machinery applies or proceedings should be under Section 73 via Section 75(2)

FORM GST DRC-07 order quashed, matter remitted; petitioner to deposit 25% disputed tax under Section 107 within 30 days

Special leave petitions dismissed; reopening assessment under s.147 beyond four years unjustified due to lack of nexus to WDV

Finality of resolution plan under Section 62 IBC bars s.148 reassessment notice against company in insolvency, quashed

S.153C notices time-barred if issued beyond ten-year limit under Explanation 1 to S.153A; AY 2010-11 barred

Patent appeal and writ petition dismissed as records destroyed; Form 26A unenforceable since proviso effective 01.07.2012

Reassessment under s.148 invalid where notice issued to non-existent company that ceased before the assessment year

AO cannot use Section 154 rectification to alter issues outside Section 263 direction; Section 154(7) limitation starts from 10.02.2005

Benami finding upheld, provisional attachment of land confirmed; nominee purchase and Rs.15,10,000 payment show true beneficial ownership

Benami transaction found; evidence gaps and inconsistent claims led to remand for de novo PBPT Act, 1988 adjudication

Appeals dismissed; provisional attachment and orders valid under s.26(7) PBPTA; cash payments and unexplained deposits indicate non-agricultural funds

Appeal dismissed upholding benami finding: Section 63 saves provisional attachment despite Section 24(1) notice defect

Benami character of 57 sale deeds established under Section 6 PBPT Act; nominal transferee used for indirect acquisition

Benami finding upheld: cash in nominee's account treated as benami property; fiduciary exception under Section 2(9)(A)(ii) inapplicable

Fifth anticipatory bail denied for absconding accused; no material change, fraudulent scrips, declared offender under Section 82 CrPC

Habeas corpus petition dismissed for lack of territorial jurisdiction where cause of action arose outside jurisdiction

Appeal remanded for fresh adjudication with expert assistance to determine classification of imported petroleum hydrocarbon solvent and penalties

Import seizure, confiscation and penalties set aside where importer acted in good faith; reassessment justified, penalties unsustainable

Only Parent Commissionerate Can Suspend Customs Broker Licences; Non-Parent May Impose One-Month Prohibition Under Regulation 15, Not Regulation 16

9 May 2024 communication set aside for natural justice failure; settlement applications restored; personal hearings ordered on service dispute.

Appeal dismissed as time-barred; Section 14 exclusion denied after applicant pursued suit and Section 59 limitation expired

Consent met Rule 25-written, signed, submitted via mediator; settlement valid despite annexures; Rule 26 is directory.

Appeal allowed; meetings of remaining unsecured creditors dispensed with under Sections 230(6) and 230(9) after 90% consent

Suspension of Look-Out-Circular for US citizen abroad during petition pendency, subject to strict conditions to ensure availability

Objections over non-receipt of notice create triable issue; matter remitted for re-evaluation of share-exchange ratio and expedited disposal

147-day delay in refiling appeal under Rule 26 refused due to no sufficient justification or due diligence

Delay condoned and review petitions dismissed; penalties under Companies Act, 1956 against key managerial personnel upheld

Independent director found insider for trading after FY 2020-21 financials; Rs 10 lakh penalty under s.15G upheld, appeal dismissed

Appellant permitted access to investigation materials including chats, trade logs, fund manager statements; Section 65B certificate not required now

Penalty under s.15I set aside for failure to prove coordination; s.12A and Regulations 3 and 4 PFUTP violations unsustained

Appellant ordered to deposit 50% of Rs.14,39,36,026.47 with SEBI; may liquidate shares to comply while contesting UPSI timing dispute

Condonation refused for 1,059-day appeal delay where explanations were found palpably false and the application unsatisfactory

Bank held a secured financial creditor where non-fund facilities backed by liened fixed deposits; RP must classify it

Continuing irrevocable guarantee binds guarantor for renewals despite director resignation; liability capped at Rs.3.84 crore, appeal dismissed

Appeal dismissed for lack of locus after appellant withdrew challenge, participated in final round, and resolution plan approved

Section 9 IBC application rejection overturned: curable defects not covered by Section 9(5)(ii), amendment allowed, matter remitted for fresh adjudication

Resolution plan validly approved after re-voting; AA refusal to admit MCA email set aside; Section 29A ineligibility quashed (3)

Appeal dismissed; contract termination and blacklisting upheld as performance-breach remedy; S.14 moratorium doesn't bar termination; S.60(5) inapplicable

Appellant and associate found violating s.3(b) and s.3(c) of FEMA for unauthorized remittances and under-invoicing imports

High delay in adjudication leads to stay of penalty against company directors; enforcement set aside as disproportionate under FEMA

Appeal dismissed; confiscation under s.3(d) FEMA cannot be sustained as seizure interrupted, withheld Rs.89,70,000 adjusted and refunded

Appellant held liable under s.3(b) and s.3(d) FEMA for diversion of duty-free silk yarn; penalty cut to Rs.6,00,000

Proviso to Rule 8(2) bars compounding where Enforcement Directorate alleges serious contravention; matter to be remitted under Section 13 FEMA

Legal representative substituted despite 3,621-day delay; Section 394 CrPC and Limitation Act principles applied to condone delay

Challenge to CCI order under Section 26(1) dismissed; Section 26(2-A) doesn't bar investigations into distinct complaints

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

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

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

SLP disposed, petitioner permitted to file appeal within two months; appellate authority to decide expeditiously without commenting on findings

Enforcement agency's application dismissed; decision refuses to treat issuance of five Form 15CBs by CA as conspiracy or money-laundering

Special Leave Petition dismissed; issuance of five Form 15CBs alone not enough to implicate a chartered accountant in money-laundering conspiracy

Appeal dismissed; provisional attachment under PMLA upheld, proceedings not quashed; factual disputes reserved for trial

Appeal dismissed and provisional attachment of properties upheld as equivalent proceeds where direct criminal proceeds were unavailable

Order restraining mortgage or transfer not provisional attachment under s.5(1) PMLA; no attachment direction found

Contractor's construction of TTMCs qualifies as transport terminal works, shifting burden to Revenue; Revenue's appeal dismissed

Penalty under Section 78 and Rule 15(3)/Section 15(3) quashed where no fraud, suppression or deliberate default proved

Black tea deemed agricultural produce; commission agent services fall under Section 66D negative list, exports not taxable

Mandap-keeper below Rs.10 lakh service-tax threshold; disputed bill inadmissible, demand and extended-period notice quashed, appeal allowed

Ringtone provisioning treated as OIDAR and taxable under POPS rules for 01/07/2012-31/07/2016; exports denied assessable when served from Indian servers

Activities like evaluation, order processing and logistics are support services and qualify as tax-free exports of services

Pre-deposit under Section 35F satisfied by FORM ST-4 payment and cenvat credit; no further cash pre-deposit required

CENVAT credit allowed on inputs and capital goods used for fabrication and foundations; disallowance of Rs.1,81,38,155 set aside

Appeal allowed; Rule 10A(iii) inapplicable as job-worker manufacturing; valuation under Ujagar Prints and Rule 11; limitation unjustified

Orders set aside; transfers of duty-free goods within same factory for repair deemed procedural lapse, confiscation disproportionate

Recovery of service tax credit unwarranted where mines and manufacturer are one legal entity; ISD distribution valid under Rule 7(b)

Boiler assembled from CKD parts is immovable not excisable; bought-out items excluded from assessable value; Section 11A(1) proviso struck down

'H' Form valid despite multi-quarter turnover; complies with Rule 12(10)(b) of CST (R & T) Rules

Movement of goods to branch held inter-state sale under section 6A; evidentiary burden unmet, penalty quashed

Petitioner allowed to seek relief from competent authority under Sales Tax (Settlement of Dispute) (Amendment) Act, 2025; petition dismissed.

Quashed rejection of Vera Samadhan Yojna application; two-day delay due to portal glitch condoned, applicant to be accepted.

Payments to subcontractors deductible from main contractor's taxable value for VAT under Section 15(1), accretion theory applied (1)

Notice on whether registered dealers may claim unutilised input tax credit under pre-GST VAT for closing stock after 1-7-2017

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

Authority to nominate three senior officers to inspect 33 units May 1; petitioner must produce documents and clarify tripartite deals

Accused rebutted statutory presumption under Ss.118/139 N.I. Act on preponderance of probabilities; complainant failed to prove s.138 offence

Election void for candidate's failure to disclose Section 138 NI Act conviction required by Rule 24-A(1) of 1994 Municipal Rules

Rule 3 requires manufacturers and dealers to hold licences for manufacture, sale, storage or transport of bricks

Arbitral award set aside for patent illegality; arbitrator rewrote contract, liable under Section 34(2A) and 34(2)(b)(ii)

Written grounds of arrest required under Article 22(1) and Section 50 CrPC (now Section 47 BNSS); noncompliance invalidates remand