Proceedings Against Transporter Quashed for Lack of Tax Evasion Evidence and Human Error Explaining Discrepancy in Loaded Goods

Appeal Dismissal for Delay Quashed as Arbitrary; Show Cause Notice Lacked Interest and Penalty, Matter Remanded

Penalty for missing e-way bill must follow Section 129(1)(a) U.P. GST Act, not 129(1)(b), rules

Show cause notices after search upheld; procedural seizure defects to be raised before adjudicating authority, writ petitions dismissed

GST assessment and Section 168A limitation extension notification quashed, matter remanded for fresh, reasoned adjudication on merits

Refund of wrongly paid IGST allowed; limitation under Section 54 and Rule 89(1A) held directory, not mandatory

Addition under Section 69 cannot rest solely on unverified notarized agreement; prior coercion complaints support assessee

Assessment order quashed for violating natural justice, using wrong section 143(3) read with 144(b) instead of 144

Actuarial gratuity gain in OCI not added under s.143(1)(a); interest recomputed under s.244A till refund

Gift from HUF to member held exempt under ss.10(2), 56(2)(x); no higher tax under s.115BBE

Exemption u/s 10(38) upheld; penny stock LTCG additions u/s 68 and alleged commission deleted for lack of evidence

Penalty u/s 271(1)(c) deleted where LTCG exemption u/s 10(38) withdrawn without proof of inaccurate particulars

Review petition seeking prospective application of Benami Transactions (Prohibition) Amendment Act, 2016 and quashing of attachments dismissed

Order upheld as timely; properties declared benami under s.2(9)(A) and retrospective s.23 approval affirmed; appeals dismissed

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Review applications allowed; delay condoned due to earlier 18.10.2024 order; declines to test unchallenged PBPT Act, 1988

Writ plea dismissed where alternative remedy under Section 130A Customs Act existed and Article 226 invoked belatedly

Re-export of long-detained viscose fabric imports allowed; goods need not be retained in India during adjudication

Writs Allowed: DFIA Exemption Restored, Officers Bound by CESTAT Classification Despite Section 131BA(3) Argument Raised

Appeal Allowed: Confiscation Set Aside Since Goods Already Re-Exported Before Revenue Appeal, No Goods Available For Seizure

Multifunctional AV gear held classifiable under CTI 8518 4000, not 8527 9100; extended Section 28 period denied

Customs value enhancement based only on NIDB data held invalid under Section 14 and Valuation Rules, 2007

Tribunal Upholds Promoter Reclassification, Valid Rights Issue Rejection for Non-Demat Shares Under Rule 9A, Petition Continues

Minority shareholder denied deemed Section 244 waiver; valuation report not substitute for explicit order in oppression claim

Travel-for-treatment plea rejected; director's role in MRA, non-cooperation show flight risk under Companies Act provisions

Appeal in oppression and mismanagement case under Sections 241-242 fails; merger doctrine blocks review attempt

Disputed company property owned by respondent; appellant not member, private MOU unenforceable, interim relief denied

Mandatory transfer of pending winding-up proceedings under IBC and Companies (Transfer of Pending Proceedings) Rules, 2016 per Action Ispat

SEBI Investor Protection: Mandatory Open Offer After 25% Stake, Promoter Shareholders Cannot Be Excluded Based On Letters

Delay condoned; conditional stay on SEBI disgorgement and penalty over YouTube alleged market tips granted

Delay In Rejoinder Condoned, Bank Account Partially Defrozen Solely To Repay Investors Via SEBI-Approved List

Independent directors allowed to negotiate with investors while SEBI market access debarment largely remains, affidavit condition imposed

SFIO Not Necessary Party in Appeal Against SEBI Order Based on Independent SEBI Act Investigation

No Violation of Regulation 33(3) SEBI LODR; Fines Quashed and Trading Suspension on Appellant's Shares Lifted

Appellate tribunal restores auction buyer's right to decide corporate debtor share capital under IBC clean slate principle

Authority must verify ED provisional attachment before denying flat release under resolution plan; conditional liberty order set aside

Natural justice breach: company order set aside for deciding petition without counsel, fresh hearing ordered with cost deposit

Personal guarantors' insolvency under Section 95 IBC upheld; co-extensive liability affirmed using Sections 97(6), 99, 128

NCLAT: Only material irregularities in CIRP Regulations justify setting aside Section 31 IBC resolution plan approval challenge

Appeal Rejected: No Proof of Financial Debt under Section 5(8)(f) IBC, Resolution Plan Stands Final

Appellant and associate found violating s.3(b) and s.3(c) of FEMA for unauthorized remittances and under-invoicing imports

High delay in adjudication leads to stay of penalty against company directors; enforcement set aside as disproportionate under FEMA

Appeal dismissed; confiscation under s.3(d) FEMA cannot be sustained as seizure interrupted, withheld Rs.89,70,000 adjusted and refunded

Electronic evidence proves hawala and under-valued imports; penalties reduced, principal liable under s.3(b) FEMA; two directors exonerated under s.42 FEMA

Appeal dismissed; cross-examination ruled premature and document demands conflict with statements under s.108 Customs Act

Penalty reduced to Rs.10,00,000 for FEMA contraventions under Section 8 and Section 13(1) after partial appeal allowed

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Provisional attachment under PMLA sustained; Section 3 money laundering prima facie made out, appeals dismissed over unexplained assets

Unregistered sale agreement gives no title; property treated as proceeds of crime, attachment under PMLA upheld on appeal

Appeal dismissed; provisional attachment under PMLA upheld as justified, s.5(1) proviso not sole prerequisite; PAO tentative safeguard

Interim bail denied in money-laundering case where medical records showed chronic hip condition with no imminent surgery or hospitalization

Proviso to Section 223 BNSS requires pre-cognizance hearing for complaints after July 1, 2024; matter remanded

Appeals dismissed; provisional attachment upheld as fintechs outsourced NBFC core functions, attracting offences under s.417,419,420 IPC; s.66C,66D IT Act

Sales incentives treated as trade discounts, no service tax on vehicle trading under section 66D(e) Finance Act

Dam power house construction exempt from service tax; refund governed by Section 11B(5)(ec) limitation period

Service tax demands quashed, loans in Advance Ledger upheld, except late ST-3 fee; ss.77 and 78 inapplicable

Heat treatment job work held manufacture, not Business Auxiliary Service; no service tax, exemption under Notification 8/2005-ST

Service tax waived on government construction; GTA reverse charge upheld, penalties under Sections 76, 77 sustained, 78 dropped

Service tax demands quashed: machinery lease not taxable under Section 65(105)(zzzzj); exhibitions treated as export services

CENVAT demand and penalty quashed; no fraud proven, Rule 7 lapse not enough to invoke Section 11A(1)

Refund of duty on ambulances rejected as appellant lacked locus standi under N/N. 6/2006-CE, unjust enrichment unproved

Transfer price can't replace actual cost for Rule 8 CAS-4 valuation in aluminium undervaluation dispute, appeal dismissed

Waste wood in paper manufacturing not exempted final product; Rule 6(3) CENVAT reversal demand quashed, appeals allowed

Job-work fabricating structural steel held non-dutiable; sub-contractor exempt under Board Circular No.147/16/2011, limitation demand quashed

Departmental appeal on Rule 8(3A) excise demand disposed due to low tax effect under monetary limit circular

Entry Tax Act, 2012 upheld; 2017 amendments lawful and non-discriminatory; petitioner allowed to seek relief under Amendment Act, 2025

Input tax credit reversal on technical grounds under Rule 29(2)-(3) quashed; matter remanded for fresh consideration

Penalty under Section 48(5) U.P. VAT Act quashed for lack of evidence, suspicion alone held insufficient

Assessment Order Quashed: s.31(1) IBC Resolution Plan Binds Tax Authorities, Writ Remedy Upheld Over Appellate Route

Rule 41D(3)(a) applied as written: furnace oil set-off allowed only after 6% reduction proportionate to outward inter-branch dispatches

Section 42 audit assessment quashed as AVR filed after Section 41(4) period; Section 43 choice barred Section 49(2) cure

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 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Provident fund first charge under Section 11(2) EPF Act overrides secured creditor priority under SARFAESI Sections 35, 13, 26E

Tribunal Reforms Act provisions on age, tenure, selection, allowances struck down as unconstitutional legislative override of precedent

Post-award interest under Section 31(7)(b) mandatory; 24% arbitral rate upheld, Section 34 and 37 challenge dismissed

Civil suit to cancel sale deed maintainable, not barred by Section 34 SARFAESI Act; Order VII Rule 11 CPC misapplied

Section 482 CrPC cannot be used for mini trials; quashing FIR allowed only when no prima facie case

Unregistered deed assigning specific performance decree held valid; no compulsory registration under Section 17(1)(e) Registration Act