Approved resolution plan bars independent enforcement of unresolved pre-existing claims, leading to unblocking of input tax credit.

Input tax credit dispute remanded for fresh consideration after audit report and material were not properly addressed.

Documentary GST investigation and no custodial need supported grant of pre-arrest bail subject to conditions.

Transitional credit claims must stay within Section 140 limits; extraneous VAT mismatch issues cannot govern the decision.

GST jurisdiction depends on valid officer authorisation; an order passed without it was quashed despite alternate remedy.

Retrospective input tax credit relief under the CGST Act revived claims filed within the extended statutory period.

Reassessment on a deactivated PAN in amalgamation context was quashed, and the Supreme Court declined interference.

Settlement applications and CBDT eligibility cut-off dispute ends with SLP dismissal, while the legal question remains open.

Search under section 132 is person-centric; section 153C can apply to the other person without year-wise satisfaction notes.

Jurisdictional defect in reassessment sanction beyond three years cannot be cured by later retrospective proviso

Service of assessment order is essential before tax recovery, interest, or default consequences can validly arise.

Substantial question of law and tax-effect threshold bar under Section 260A defeat challenge to Tribunal findings.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Customs broker penalty requires reasoned findings on culpable omission, not mere absence of physical verification of premises.

Mandatory pre-deposit under Customs law may be conditionally extended, allowing appeal to be heard on merits after compliance.

Customs penalty notice specificity: imperfect clause citation did not invalidate penalty where smuggling contravention was clearly disclosed.

Customs penalty cannot stand without proof of conscious involvement and compliant use of investigative statements.

Pre-amendment IGST under the Customs Tariff Act could not attract interest, redemption fine, or penalty, but the tax demand stood.

Tariff classification of food seasoning mixtures under Heading 3302 turns on essential character, not predominance of odoriferous substances.

SFIO investigation requires a lawful inspection report; persistent repayment default alone does not establish fraud or justify summons.

Condonation of short delay in company petitions may rest on uncontroverted medical cause and preserved limitation principles.

Condonation of short delay upheld where medical evidence supported the explanation and no perversity was shown.

Continuing possession by a Liquidator upheld where premises remained relevant to an unfinished liquidation and prior identical relief failed.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Registered charge survives restructuring where security substance remains unchanged and liquidation proof can be shown through alternative records.

Provident fund dues remain outside the liquidation estate and cannot be distributed through the insolvency waterfall.

Operational debt, pre-existing dispute and limitation defeated insolvency claim over disputed refund of advance money.

Second charge under consent decree recognised as security interest in liquidation despite absence of Registrar of Companies registration.

Section 7 insolvency admission sustained despite no dues certificates, where records showed continuing debt and default

Post-approval consortium change in resolution plan is impermissible where it alters evaluation basis and applicant composition.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

False ODI declarations and lack of bona fide business use can justify FEMA seizure under Section 37A.

Foreign summary judgment and enforcement limits under Indian law when real adjudication and regulatory permission are absent

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

Inherent criminal jurisdiction cannot replace revision, especially for belated omnibus challenges to distinct procedural orders.

Restitution from attached assets: court orders audit-cost allocation, website data transfer, and further asset seizure steps.

CBI report to be kept on record and circulated as Calcutta HC lists the matter for the next date

Provisional attachment under PMLA upheld as equivalent-value assets and prima facie laundering nexus were established.

Money-laundering proceedings may survive later inclusion of scheduled offences, and attachment stands without proof of lawful source of funds.

Provisional attachment of bank accounts may be relaxed against an equivalent fixed deposit, with automatic revival on default.

Statutory service requirements control validity of coercive recovery; unsupported speed-post and email service could not sustain attachment.

CENVAT credit and declared service principles clarified on business use, licence fee refund, advances, and extended period.

Service tax classification of research-linked receipts: collaborative project fees taxable as scientific consultancy, but not rent or event management.

Service tax on alumni fee rejected where no consideration flowed to the service provider and extended limitation was unsustainable.

SEZ service tax exemption prevails for authorised operations when no evidence shows non-authorised use.

Principal-to-principal dealer incentives and reimbursements are not taxable service consideration; extended limitation fails absent suppression.

Year-wise tax effect governs departmental appeal maintainability; time-barred demand cannot be added to cross the monetary limit.

Director penalty under Central Excise Rules reduced where company was in liquidation and contravention could not be precisely attributed.

Cenvat credit on consultancy for expansion and modernisation of an existing factory was held admissible under input service rules.

Marketability and Chapter 30 classification of FDG F-18 prevailed, while extended limitation and valuation were rejected.

Mandatory restriction on CENVAT credit during default sustained, with cash duty recovery and reduced penalty upheld.

Concrete Mix exemption depends on site-specific process and absence of RMC machinery; extended limitation fails without suppression.

Deemed rectification and delayed refund interest cannot be defeated by later void proceedings under sales tax law.

Works contract tax in joint development applies only to goods element for flat purchasers, not to land transfer value.

Tax recovery cannot proceed before service of demand orders; appeal time starts only after valid service.

Delayed VAT refund must carry statutory interest where excess tax is due and administrative excuses do not justify non-payment.

Entry tax on H.R. sheets and penalty issues remained undisturbed as delay was condoned and special leave dismissed.

Defective show cause notice defeats input tax credit reversal and penalty where the core factual basis was never addressed.

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

Unilateral arbitrator appointment and estoppel in public tender contracts raised, with the Special Leave Petition dismissed.

No valid arbitration agreement means no jurisdiction; participation in proceedings does not cure the foundational defect.

Confirmed trades and agency liability: client and broker remained liable despite lack of prior written authorisation.

Arbitral award challenge by legal representatives must be filed under Section 34; supervisory and revisional routes are barred.

Statutory presumption under cheque law stood unrebutted where the security-cheque defence was not proved.

Strict compliance under cheque dishonour notice rules: demand must match the cheque amount or prosecution fails.