Financial-year specific limitation under GST bars clubbing multiple years in one notice, and writ relief may still lie for jurisdictional error.

Conditional restoration of GST registration was granted where non-filing was non-deliberate and outstanding dues were to be paid.

Conditional restoration of GST registration ordered where cancellation arose from non-filing of returns and arrears were paid.

Personal hearing under GST is mandatory when requested; order set aside for breach of Section 75(4) and natural justice.

Section 74 suppression of facts upheld, but ex parte GST demand orders remitted for fresh adjudication on conditions.

Return filing under GST requires reassessment once the return is uploaded; impugned order set aside and remanded.

Natural justice bars short notice and unannounced additions in income-tax assessments, leading to quashing and remand.

Tax effect monetary limits apply to pending appeals, and later CBDT exceptions do not operate retrospectively.

Appellate finality bars Revenue from reopening reduced addition where it never challenged the Commissioner (Appeals)' order.

Monetary limit exception under Clause 10(e): VAT department treated as a law enforcement agency, making the Tribunal's exclusion erroneous.

Section 153C satisfaction note must be recorded immediately after search assessment; delayed notice found invalid

Reassessment beyond four years requires full and true disclosure; notice quashed where audited accounts and depreciation change were already disclosed.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Certificate of Origin authenticity prevails over customs challenge; Section 108 statements cannot displace duly authenticated origin evidence.

Prospective operation of customs exemption notification barred countervailing duty on pre-2012 vessel imports later converted to coastal run status.

Penalty for abetment cannot stand without a clear abetment allegation in the show cause notice.

Burden of proving foreign origin for non-notified goods failed, so absolute confiscation and penalty were not sustainable.

Retrospective customs penalty and Section 138B compliance bar adverse reliance on investigation statements in adjudication.

Customs broker licence action failed where FTWZ-SEZ activities were outside the licence extension and alleged breaches were unproved.

Bona fide dispute over debt bars winding up where liability depends on contested facts and account reconciliation.

Subrogation and debt assignment in winding-up: surety rights are limited to proved payment, while assignee rights follow the assigned debt.

Order VII Rule 11 threshold: disputed facts, limitation, and civil jurisdiction could not defeat a triable plaint.

Look Out Circulars must rest on specific material and lawful authority; routine commercial default alone is insufficient.

Appeal from consent order under Companies Act may lie where punitive terms were not consented to and interim protection continued.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

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

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

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.

Interim Resolution Professional remuneration can be fixed as a consolidated fee; monthly entitlement depends on the approved record.

PMLA proceedings prevail over insolvency moratorium, barring IBC tribunals from upsetting attachment, retention, or section 50 notices.

Insolvency estate cannot include property held without subsisting leasehold rights after a final eviction decree.

Statutory first charge under GST law does not override insolvency priority where the IBC expressly prevails.

Concluded liquidation auction cannot be set aside absent fraud, collusion, or fundamental procedural irregularity.

CIRP termination on full debt repayment may be justified where the sole creditor rejects a genuine settlement offer.

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 contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

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.

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.

PMLA bail under twin conditions refused where materials showed a nexus to proceeds of crime and active involvement.

Provisional attachment under money-laundering law upheld where material supported belief, and pre-offence property could be attached as equivalent value.

Inherent powers cannot quash a prima facie criminal and PMLA case where disputed facts and evidence require trial.

PMLA initiation requires recorded satisfaction and cannot be compelled by mandamus merely on an alleged predicate offence.

Confirmed PMLA attachment cannot be challenged in writ when statutory remedy before the Special Court is available.

Provisional attachment under PMLA yields to a Supreme Court restitution scheme for PACL assets, with matters remitted to the Lodha Committee.

Service tax on negative debtor entries rejected where the department failed to prove undisclosed taxable receipts and suppression.

Intermediary services test: principal-to-principal subcontract for overseas client held to be export of services, preserving Rule 5 refund.

Pre-2012 service tax on municipal advertisement receipts failed where statutory collections were not contractual consideration and no suppression was shown.

Export of service turns on recipient location, while disclosed CENVAT credit defeats extended limitation and reduces penalty.

Service tax exemptions for road works, house construction, and threshold relief upheld on substantive classification of receipts.

Natural bundling of electricity surcharge with exempt supply defeats service tax treatment as a separate declared service.

Rebate rejection based on a reversed precedent cannot stand; fresh adjudication required under the prevailing law.

CENVAT credit on captive power use allowed for manufacturing units, but denied for housing colony consumption; extended limitation upheld.

Residue from manufacture is not an exempted good under Cenvat Credit Rules; Rule 6 demand fails without independent manufacture.

Crushing and screening of iron ore alone did not create concentrate, defeating central excise duty, interest and penalty.

Tariff classification by statutory description, not end-use, sustained service tax levy, but penalties failed for bona fide dispute.

Job-work turnover clubbing denied SSI exemption, while suppression justified extended limitation and statutory penalty.

Limitation under VAT law barred revival of a stale reassessment notice; later proceedings could not extend the statutory period.

Tribunal to hear second appeal on merits, with jurisdictional reassessment objection left open for decision

Actual tax paid governs penalty, while interest continues on delayed or unpaid tax balances under the sales tax regime.

Substantial justice justified condonation of delay where internal approvals delayed filing and merits required consideration.

Refund claims cannot be barred by extra document demands or delegated limitation where the parent VAT statute grants the right.

Residuary tax entry applied where moulds and dies could not qualify as capital goods without in-State use.

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

Rebuttable presumption in cheque dishonour cases defeated where debt is unproved and defence raises a probable explanation.

Reason to believe under attachment law must rest on material, while notice safeguards to interested persons remain mandatory.

Proof of outstanding liability failed where incomplete accounts could not establish the exact recoverable balance.

Reserved MSE procurement cannot be bypassed by labelling a tender as a works contract.

Cheque dishonour presumptions under NI Act upheld as security cheque defence failed in revision.

Dishonoured cheque liability under the NI Act upheld where statutory presumptions were not rebutted and revision found no interference ground.