Provisional attachment under GST requires prior recorded opinion; mechanical freezing of a bank account was set aside.

Natural justice breach in tax adjudication led to setting aside the order and remand for fresh hearing.

Statutory GST appeal remedy directed, with interim protection against coercive action until the appeal is decided.

GST registration restoration allowed after return-default, subject to payment of outstanding dues, interest, late fee and penalty.

Personal hearing under GST was mandatory; assessment and appellate orders were set aside, and the matter remitted for fresh adjudication.

Rectification of GSTR-1 returns upheld where clerical mistakes existed and software limits could not defeat input tax credit processing.

Condonation of delay for Form 10-IC requires merits-based consideration under Section 119(2)(b) when no applicable circular exists.

Search admission under section 132(4) sustained: belated retraction failed and addition for unexplained investment was upheld.

Delay in disposing income-tax appeal violates natural justice; HC directed early consideration, reasoned order, and hearing.

Meaningful consideration of assessee replies is essential before Section 148A reopening; insufficient review can vitiate the notice.

Mutuality and Section 57(iii) deduction issues: appeal not entertained on one question, admitted on the remaining two.

Partial bogus purchase addition sustained where concurrent factual findings showed purchases were not wholly bogus

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Binding classification precedent: identical imported display systems remained under tariff item 8471 4190, and the department could not reopen the issue.

Illegal import of municipal solid waste must be returned to the exporting state, with detention and demurrage liability remaining on the importer.

Customs seizure and release: contemporaneous reason to believe upheld for goods, while vehicle was released on conditions.

Penalty under Customs Act Section 117 was unsustainable where licensing regulations governed the alleged customs broker breach.

Customs show cause notice challenge rejected where classification is disputed and statutory adjudication remains available.

Remand for fresh consideration where a preventive-vs-punitive regulation argument was not urged before the Tribunal and remained undecided.

Share-transfer dispute, remand of partnership reliefs, and extension of receivership over estate assets.

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.

NCLT jurisdiction bars civil suits where oppression and mismanagement relief can cover access to company records and injunctions.

Maintainability of company petitions must be decided by the Tribunal, not the Registry, at scrutiny stage.

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.

Personal guarantor liability can be proved from loan documents alone, without a separate guarantee deed.

Procedural defects and delay may be cured to preserve adjudication on merits, subject to strict compliance timelines.

Writ jurisdiction and alternative remedies bar interference with pending tribunal insolvency proceedings where forum shopping is evident.

Tentative determination of security interest and distribution entitlements cannot override a pending challenge to the earlier order.

Deposit proof and insolvency moratorium left the company appeal infructuous under the Companies Act and IBC.

Non-speaking adjudicatory order under insolvency law set aside for failure to address material grounds and reasons

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.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

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

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 arrest power requires fresh, objective material; stale or recycled suspicion cannot justify arrest under Section 19.

Pre-cognizance hearing in PMLA complaints is mandatory, including for corporate accused; non-compliance vitiates summons.

Statutory limitation for appeals bars condonation beyond the outer limit, leaving time-barred fiscal appeals untenable.

Service tax on distributor commission remanded for fresh adjudication after earlier Tribunal directions in similar Amway matters.

Strict compliance under the Sabka Vishwas Scheme led to lapse for delayed payment, while penalty was deleted absent mala fide intent.

Composite works contracts escape service tax on the goods element, with pre-2007 levy rejected and material value excluded.

Cenvat credit on NPCI e-statements upheld where relaxed invoice rules and required particulars supported admissibility.

Refund of investigation deposits cannot be denied for wrong assessee code when the levy itself is unsustainable.

Physical receipt requirement for CENVAT credit controls where invoices and book entries do not prove actual input receipt.

CAS-4 valuation for captive consumption must use actual cost, not notional transfer price; periodical, revenue-neutral demand fails.

Manufacture and exemption principles: bullion conversion, tariff classification and limitation reduced duty exposure on gold products.

Sales tax reimbursement under incentive scheme not part of transaction value for excise valuation

Reasoned adjudication in clandestine removal cases requires proper consideration of the reply; non-speaking orders invite remand.

Central Excise remission for inevitable Pig Iron losses was linked to Rule 21 and the product-specific condonation norm.

Departmental exoneration does not bar criminal prosecution where independent evidence shows a prima facie case of conspiracy and forgery.

Quashing jurisdiction is limited where VAT-linked invoice fraud allegations disclose prima facie cheating and forgery.

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.

Refund claims under VAT law must be decided by the competent authority, with statutory interest payable if entitlement is established.

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

Cheque dishonour prosecution failed for lack of proved financial capacity and non-service of mandatory demand notice.

Cheque dishonour appeals: compounding guidelines may justify appellate reconsideration, with alternative reliefs available if the complainant withholds consent.

Civil proof and cheque dishonour presumptions turn on credible evidence, not unsupported allegations or unreliable documents.

Patent illegality in arbitration: ignoring RA bills on GST inclusion led to setting aside the award finding and recomputation.

Criminal negligence in bus accident cases requires proof of rash or negligent driving, not mere passenger fall while alighting.

Cheque dishonour liability requires drawer status; a non-signatory joint account holder cannot face prosecution under Section 138.