Extended limitation under GST Section 74 sustained on prima facie suppression of turnover and no procedural irregularity found.

GST recovery of self-assessed tax and interest upheld despite notice under Section 74, with matter remitted for reconsideration

GST notice-and-assessment sequence: orders without DRC-01 were remitted for fresh adjudication, while Section 74 invocation was upheld in the other batch.

Rule 86A input tax credit blockage upheld where objective material indicated fraudulent credit availment and record manipulation.

Composite notice for multiple assessment years held unsustainable; fresh year-wise proceedings permitted with limitation excluded.

Improper service of GST notice after registration cancellation led to quashing of the assessment order for natural justice breach

Ad hoc purchase disallowance under section 69C fails when audited books and quantitative records support genuine expenditure.

Secondment reimbursement and withholding tax turn on actual agreement terms, so the matter was sent back for fresh examination.

Reassessment jurisdiction cannot support a new disallowance unrelated to the recorded reasons for reopening.

Faceless reassessment and delay condonation: reassessment upheld, while property and cash deposit additions were remanded for fresh scrutiny.

Credit rating and surveillance receipts: no royalty or FTS taxation absent making available technical know-how

Broken period interest on debenture transfer treated as interest income, not short-term capital gain under the India-Singapore DTAA.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Undervaluation in customs imports can justify reassessment on actual transaction value and sustain linked penalties.

Common Bench transfer for connected appeals was directed to avoid parallel hearing of the same adjudication order.

Abatement on death of appellant bars continuation of appeal absent timely application by legal representative.

Limitation for GST refund claims runs from the later circular clarification date, with COVID extension also applying

Regular bail in customs smuggling case granted where investigation was near completion and further custody was found unnecessary.

Redemption fine and reduced customs penalties upheld where the Tribunal gave valid reasons and no further relief was justified.

Consent referral to arbitration in a company dispute led to setting aside the tribunal orders and appointing a sole arbitrator.

Winding up transfer to NCLT can be ordered without a party application unless the case has reached an irreversible stage.

Coal beneficiation and cost audit compliance: court refused threshold quashing of complaint over alleged non-maintenance of cost records.

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Section 32A and MPID attachment law limit post-resolution recovery action against corporate debtor property and require final vesting order.

Interlocutory reconsideration of resolution professional approval does not warrant appellate interference where rights remain undecided.

Natural justice in bankruptcy proceedings requires a real chance to file objections before an order is made.

Section 95 insolvency filings: procedural particulars under the Code did not defeat admission where debt was already disclosed and acknowledged.

Additional objections and documents may be accepted with leave when needed for fair adjudication and no prejudice is shown.

Threshold scrutiny under insolvency law: maintainability and personal guarantor status must be established before Section 94 can proceed.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

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

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

Prolonged pre-trial incarceration justified bail under PMLA despite Section 45's stringent twin conditions.

PMLA bail and Article 21 liberty: prolonged incarceration can outweigh section 45 rigours in appropriate cases.

Discharge at PMLA stage turns on prosecution material alone, with prima facie proceeds of crime enough to proceed.

Prolonged pre-trial incarceration can justify bail under special statutes despite stringent statutory restrictions and twin conditions.

PMLA regular bail under twin conditions failed where investigative material raised disputed facts and no satisfaction of innocence was reached.

Predicate offence required for money laundering; commercial investment allegations were insufficient, and the FIR and ECIR were quashed.

Reverse charge on manpower supply and threshold exemption defeated a service tax demand based only on return mismatches.

Mining royalty tax requires proof of a granted licence; balance-sheet entries alone do not justify service tax levy.

Refund limitation and applicable rebate notification disputed where original service tax claims were returned for missing export documents.

Contractual damages for delay are compensatory, not consideration for tolerating an act, and fall outside service tax.

Binding High Court precedent sustained Tribunal view that the activities were not taxable service.

Refund with interest dispute left for fresh departmental decision after hearing; merits kept open.

CENVAT credit for plant erection upheld on capital goods, inputs, ownership, and retrospective amendment objections.

FOR destination freight qualifies as input service for Cenvat credit when title and risk remain with the seller until delivery.

CENVAT reversal formula excludes input services used only for dutiable goods, and the balance demand, interest and penalty fell.

Quashing of central excise prosecution follows where the underlying duty demand is set aside on merits.

Refund of excess cess allowed where valuation was inflated and documentary evidence rebutted unjust enrichment presumption.

Reasoned appellate orders required in tax disputes; non-speaking findings and overreach beyond the appeal were set aside on remand.

Instalment relief under entry tax law: tax and interest secured in stages while penalty recovery stayed pending appeal

Jurisdiction over statutory forms in tax arrear recovery proceedings remains with the Assessing Authority, not the recovery forum.

VAT assessment limitation: COVID-19 extension not available to the assessing authority, and time-barred months were set aside.

Director liability under VAT recovery law requires proof of unrecoverable company dues and factual basis for gross negligence before attachment.

Adjustment of VAT tax against CST demand required fresh consideration, with the demand notice stayed pending decision.

Improper service of notice to a co-operative society justified setting aside assessment and penalty orders and remand.

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

Section 148 deposit requirement in cheque dishonour appeals upheld, with waiver reserved for exceptional cases.

Section 138 cheque dishonour conviction sustained where statutory notice was unclaimed and the presumption remained unrebutted.

Cheque execution and statutory presumptions under the Negotiable Instruments Act require a probable defence to rebut liability in revision.

Mediclaim benefits are not deductible from motor accident compensation because they arise from a separate insurance contract.

Trade dress injunction modified for existing third-party stock, while empty cartons with the disputed packaging were ordered destroyed.

Regular bail under UAPA turned on long custody, trial progress, and parity with co-accused, with conditions imposed.