GST registration cancellation based only on portal-uploaded SCN violates natural justice; orders quashed, department may reissue notice

Order set aside on excess IGST and late fee; petitioner must deposit 25% disputed tax and file reply

Prima facie entitlement to refund for excess tax from GSTR-1 errors corrected in GSTR-3B and GSTR-9; appeal allowed

Writ dismissed; recovery of excess ITC refund upheld for August 2017 due to unverified invoices and blocked credits

Petitioner allowed to withdraw writ on reversal of input tax credit; directed to pursue remedy before statutory tribunal within limitation

Show-cause notice issued to deceased is nullity; legal representatives liable for 2019-20 tax; notices quashed

Assessment orders quashed where single mechanical approval under s.153D for 49 assessees rendered assessments invalid

s.11 exemption set aside where s.12A registration occurred during pending appeals; AO to re-examine identical objects and activities

s.68 addition for alleged bogus share application money deleted; s.14A disallowance remitted for fresh AO verification

Resolution plan approval extinguishes pre-plan liabilities; reopening assessments under Section 147 barred, including government and statutory authorities

Penalty under s.271(1)(c) invalidated for lack of AO's subjective satisfaction of concealment or inaccurate particulars

Order quashed for mechanically rejecting 12-day ITR delay; remand for de novo review under Section 119(2)(b) applying genuine-hardship principles

Attachment of seized cash valid as benami property; appellant liable under ss.2(9)(C) and 2(9)(D), s.23 approval unnecessary

Appeals dismissed; finding of benami transaction upheld where beneficial owner funded and possessed property, documentary evidence prevailed

Revision dismissed; Order VII Rule 11 application refused as plaint not barred by Sections 3-4 of Benami Act

Provisional attachment of unaccounted cash upheld as benami property under Section 2(9)(D) of the PBPT Act

Benami Transactions Confirmed Under Section 2(9) PBPTA for Demonetized Currency Deposits and Transfers

Omission of "reasons to believe" in s.24(1) SCN not fatal where investigating officer had ample incriminating material

Appeal held not maintainable as value fell below CBIC pecuniary limit; confiscation and penalty set aside, SLP dismissed

Imported metal-core printed circuit boards classed under Customs Tariff Heading 8534, not as LED lamp parts under CTH 9405

Appeal dismissed; silver jewellery classed under CETH 7113 not 7114; limitation bar and excise, hedging, credit issues upheld

Statutory monetary threshold governs appeal maintainability: aggregate of redemption, fine and penalty below Rs.1,00,00,000 makes appeal not maintainable

Appeal dismissed for 471-day delay; condonation refused despite dispute over Pisum sativum classification under Notification No.50/2017

Duty drawback rejection for two shipping bills quashed; remitted for review; petitioner to file BRC and explain date error (s.128)

Transfer of winding-up proceedings to insolvency forum under IBC allowed as no irreversible asset sale occurred

Admissibility of SFIO report under s.212(12) treated as akin to s.173 CrPC in s.212(14A) proceedings

SFIO investigation report under Section 212(12) admissible as evidence under Section 212(14A)/223(5) akin to Section 173 CrPC

Contempt petition unsustainable after earlier order set aside; Bhagwan Singh inapposite (Sec 482 CrPC); no interim relief

Official Liquidator authorized to pay secured creditors Rs.13,99,230 and Rs.17,50,770; company dissolved under s.481, s.530

Post-commencement registered sale deeds held void under Section 536(2); company title upheld, validation refused, applications dismissed

Revision dismissed; regulatory findings don't bar prosecution absent clear innocence; prima facie evidence supports trial under Section 27(1) SEBI Act

Jurisdiction to supervise Special Committee; embargo on ex-management payments remains; prioritize individual investors, transfer unclaimed funds to Investor Protection Fund

Penalty set aside as SECC Regulations 2012 and 2018 held inapplicable where subsidiaries, not the exchange, made investments

Appeal dismissed challenging liability for accepting deposits and issuing debentures without filing offer documents; director joined after relevant period

Cancellation of portfolio manager registration for failing annual certificates and NIL reports; Regulation 33 and Schedule II invoked

Partner held jointly liable for unregistered advisory firm; ordered to refund INR 2,23,404.10; deposit to avoid Section 28A action

Section 7 upheld: Appeal dismissed, admission maintained as corporate debtor defaulted despite lack of occupancy certificate

Arbitrator declared de jure ineligible for failing disclosures under Section 12(1) A&C Act, 1996; award quashed

Layoff during CIRP bars post-layoff dues except as provided in an approved resolution plan; appeal dismissed

Speculative investors barred from using Section 7 for debt recovery; admissions set aside, other remedies preserved

Interim protection granted to petitioner under IBC; deposit 50% to stay CIS/CIC levy, respondents given limited time to respond

One chance to appeal Section 9 IBC proceedings; delay condoned, appeal restored, earlier costs maintained, Rs 5 lakh added

Appeals dismissed for failing to comply with second proviso to s.19(1) of FEMA, 1999; no pre-deposit or stay

Penalty order set aside: Section 10(5) and Para 8, Part B not breached where companies remitted funds with student declarations

R1 penalty upheld; R2 and R3 fined ?1 crore each for FEMA masterminding causing ?23.64 crore foreign exchange loss

Appeal seeking enhanced FEMA penalty dismissed as respondents found merely account providers, not masterminds of remittance and false import scheme

FEMA Section 42 Penalties Reduced for Unauthorized Foreign Remittances Treated as FDI Under SAFEMA

Appeal denied to enhance penalty under s.19(1) FEMA; lenient fine for failure to realize exports and s.8, reg.3/42(1) breach upheld

Challenge to CCI order under Section 26(1) dismissed; Section 26(2-A) doesn't bar investigations into distinct complaints

Appeal dismissed as plea to impose penalties on two companies deemed unsustainable and inconsistent, lacking any merit

Petition under Article 32 dismissed; challenges to Finance Act 2017, Article 110 money-bill claim and Section 184 rejected

CCI has jurisdiction to investigate anti-competitive conduct allegations under Section 4 despite overlapping TRAI authority

CCI dismisses case against food delivery platform for alleged abuse of dominant position under Section 4

Review petition dismissed on Competition Act Section 29 interpretation regarding CCI's discretionary investigation powers

PMLA prosecution unsustainable where predicate offence finally discharged; money-laundering under Section 3 requires established scheduled offence

Appeal dismissed; AA's retention order quashed for lack of reasons and no independent inquiry under Sections 8(2)-8(3) PMLA

Regular bail denied under Section 45 PMLA read with Sections 24, 65 and 71 for alleged money-laundering

Section 44 PMLA governs territorial jurisdiction; transfer order quashed for ignoring PMLA and case re-transferred to designated forum

Appellant entitled to notice under Section 8(2) PMLA; persons with legitimate interest must get chance to contest seizure

Company allowed withdrawal of Rs 52,01,42,105 from deposited sale proceeds subject to nationalized bank guarantee until first appeal disposed

Service tax demand and penalty under s.78 quashed as embroidery held manufacturing, levy based on ITR income set aside

Appeal allows CENVAT credit; demand based only on third-party income-tax data ruled unsustainable; documents upheld

Appeal dismissed for repeated nonappearance and returned notices under Rule 20; dismissal convertible if sufficient cause shown

Adjudication order set aside; appeal allowed as manpower supply demands unsustainable; Section 77(1) and 78 penalties and interest quashed

Appeal partly allowed: Section 75 interest sustained only for two admitted late invoices; other interest quashed

Transport charges are separate from C&F; service tax computed on gross amounts under Service Tax Rules

Order held non-speaking and unsupported; impugned order set aside and matter remitted for fresh adjudication within three months

Printing customized wedding and visiting cards qualifies as "manufacture" under Central Excise Tariff Act, 1985; SSI exemption N/N.8/2003-CE questioned

Decision set aside for lack of application of mind; appeal remanded for rehearing on merits within three months

Face-pack held to be ayurvedic medicament, not cosmetic, as manufacturer met twin-test evidence and revenue failed to rebut

Appeals dismissed as time-barred where statutory two-month appeal period plus one-month condonation expired; prior service objections rejected

Use of notifications and CENVAT credit to evade duty on job-work transfers rejected; revenue-neutrality no exemption, duty payable

Appeal allowed; reassessments for 2003-06 held time-barred as Section 21 can't revive assessments invalid under Section 19.

Appeal under Section 55(2) maintainable against part-payment direction and linked summary rejection; Section 56 does not oust right of appeal

Doctrine of merger applies; appeal on penalty merges whole assessment; Section 57(1)(a) bars revision by coequal officers

Appeal dismissed; 15% interest ordered on excess security deposit for Form-31 refund despite no statutory provision

Used oil before and after cleaning is same taxable commodity under "all kind of oil" taxed 4% Section 3AAAA

Appeals dismissed; 15% interest ordered on excess security deposited for Form-31 from deposit date to refund date

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

OTS 2020 eligibility isn't absolute; applicants must pay 5% upfront (15% if wilful), matter sent back for reconsideration

Criminal proceedings quashed for lack of mens rea, vague allegations, and available civil remedy; Section 420 IPC not made out

Special Leave Petition dismissed: inherent powers under Section 482 Cr.P.C. cannot decide disputed facts in cheque dishonour cases

Special Leave Petition dismissed challenging quashing of complaint under Section 138 NI Act; proceedings to continue

Revision dismissed; acquittal upheld in Section 138 NIA case where cheque not for legally enforceable debt

Appeals dismissed for failing to pay RERA pre-deposit under Section 43(5); security in property cannot substitute