GST on staked online gaming and betting-linked actionable claims upheld under the supply-based tax framework.

Alternative statutory remedy under GST bars writ challenge where notice, hearing, and a reasoned order are already on record.

GST registration restoration cannot be withheld merely because a revenue appeal is pending without any stay.

Discriminatory assessment quashed where refund orders and prior appellate relief on the same facts made the contrary tax demand unsustainable.

Natural justice challenge to GST assessment failed where notice was sent to registered contact details and no prejudice was shown.

Composite GST assessment orders covering multiple tax periods are unsustainable; separate year-wise proceedings are required.

Limitation for reassessment notices excludes reply time under Section 148A(b), with seven days to act after reply is filed.

Penalty under Section 271D needs recorded satisfaction and a Section 269SS finding; delay also defeated the challenge.

Reopening of assessment and permanent establishment issues turn on tangible material, precedent, and income attribution principles.

Reassessment notice validity under TOLA and Finance Act 2021, with substitution, savings, and notice-conversion issues discussed.

Transfer pricing and Section 14A principles upheld as brand-building adjustments and prior-year seized-material disallowances were rejected.

Natural justice and alternative remedy in income-tax reassessment: writ relief is generally avoided when statutory appeal is available.

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

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Mandatory ninety-day notice period under Customs Brokers Licensing Regulations invalidates delayed proceedings and consequential inquiry reports.

Provisional release of imported gloves upheld where classification, labelling, NOC, and port objections were found insufficient on the record.

Solar cell classification for satellite use requires fresh examination under the user test before safeguard duty can apply.

Documentary evidence supports conversion of shipping bills to advance authorisation scheme despite no physical export examination.

Expansive reading of "including" in fiscal exemptions extends LED lighting fixture coverage under the notification.

Customs confiscation and retracted statements: High Court restored absolute confiscation after finding no lawful provenance of high-purity gold.

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

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.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

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.

Late procedural objection without shown prejudice was insufficient to warrant interference under Article 136.

Conditional directions on SEBI fund-raising stand subject to dismissal of petitions and liberty to proceed in law

Writ impleadment and substantial interest: minority shareholders could join proceedings challenging revocation of a settlement order.

Resolution applicant default and liquidation upheld: agreed plan terms, earnest money forfeiture, and limited review of commercial wisdom.

Statutory appellate remedy bars writ review where an appeal to the Supreme Court is available under insolvency law.

Section 9 insolvency maintainability turns on pre-existing dispute and contractually accepted interest for threshold computation.

Cheating requires dishonest intent at inception; a contractual payment dispute cannot be converted into criminal prosecution.

Financial debt under insolvency law requires real disbursal for time value of money; sham round-tripping does not suffice.

Additional evidence and disputed lease transaction led to remand for fresh adjudication and reconsideration of liability.

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

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

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.

Proceeds of Crime under PMLA: Property bought during the crime period can remain under provisional attachment

PMLA arrest challenge: Supreme Court dismisses SLP and permits regular bail on its own merits.

PMLA investigation can proceed without an FIR, and Section 50 summons is not usually open to writ challenge.

Bank account freezing requires lawful authority; suspicious transaction reporting alone does not permit unilateral restrictions.

PMLA retention and seizure upheld where pending complaint, ongoing tracing of assets, and unexplained source of property supported action.

Burden of proof in money laundering attachment: unsubstantiated investment claims fail, and equivalent-value property may still be attached.

CENVAT credit on input services allowed for functional nexus, while defective invoice dispute was remanded for fresh verification.

Service tax valuation, GTA liability, and SEZ payment issues: reimbursable , consignment notes, and double demand rejected.

Limitation for CENVAT refund on service exports runs from quarter-end when foreign exchange is received, not invoice date.

Cable operator service tax liability confirmed; threshold exemption and CENVAT credit denied for non-compliance with prescribed conditions.

Grants-in-aid are not taxable consideration for consultancy services; earlier demand was time-barred and later period required fresh verification.

Statutory limitation for service tax appeals cannot be extended beyond the additional condonable month under Section 85(3A).

Limitation for Cenvat credit refunds runs from the quarter-end, and delayed refund attracts statutory interest after three months.

Excisability and manufacture in excise law: mere cutting or routing of composite panels is not enough to create duty liability.

Textile cess liability turns on statutory definition of manufacture and limitation under the cess rules.

Low tax effect and litigation policy left the vires challenge to Rule 8(3A) open; SLP dismissed.

Communication of order for limitation cannot be presumed from dispatch where postal evidence rebuts service.

Pre-deposit compliance under excise law required fresh appellate consideration after the writ relief exceeded the petition's scope.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Consignment transfer burden of proof failed, so goods were treated as inter-State sales and penalty was upheld.

Validity of dealer registration and Form C required fresh Tribunal reconsideration for the disputed transactions.

Commercial sense test excludes amusement rides from sport goods classification under the tax notification.

Stock transfer under CST law prevails where depot-level sales follow a framework arrangement and Form F defects are only procedural.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

Betting on skill-based online games can still fall within State gambling power and public order concerns.

Section 138 cheque dishonour proceedings and IBC moratorium scope referred for reconsideration by a three-Judge Bench.

Arbitral award binding on persons claiming under award debtor, allowing execution against constituent shareholder companies in proper cases.

Demand of illegal gratification is essential in corruption cases; mere recovery and weak evidence cannot sustain conviction.

Further investigation needs Magistrate's leave, and a predominantly civil commercial dispute cannot be converted into criminal prosecution.

Section 141 liability requires specific factual linkage; bare office-bearer status is insufficient, but prima facie participation can sustain prosecution.