Ex parte fiscal assessment quashed for denial of meaningful opportunity to reply; matter remitted for fresh consideration.

Tax credit assessment must consider the taxpayer's reply and documents before issuing a reasoned fresh order.

GST refund on rejected seed sales must be processed promptly and passed on when tax liability is undisputed.

Non-consideration of reply and supporting material can invalidate a demand order, requiring fresh speaking adjudication.

GST orders lacking a Document Identification Number were treated as invalid, with remand ordered subject to a tax deposit condition.

Unsigned GST assessment orders are invalid, and patent defects may justify delayed writ relief with conditional remand.

Efficacious statutory appeal available: Supreme Court declined interference and protected time to pursue the appellate remedy.

Faceless reassessment notice under Section 148 and NFAC authority disposed of in line with prior Supreme Court order

Faceless reassessment notice jurisdiction rests exclusively with NFAC under CBDT notification, invalidating unauthorised issuance.

Writ jurisdiction and tax assessments: High Court declined interference because an effective statutory appeal was available.

Rectification time limit and prior notice requirements can render an income-tax adjustment and recovery action unsustainable.

Dominant-object test under section 2(15) protects a public utility body from losing exemption due to incidental receipts.

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 law and unlawful arrangements: plaint rejection, narrow fiduciary exception, and limited retrospective effect of amendments.

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

Benami attachment requires proved nexus between the alleged amount and the attached immovable properties.

Benami property law: cash routed through a third-party account was treated as benami consideration and attachment upheld in principle.

Quicklime classification under customs law affirmed for material with Calcium Oxide purity below 98%, following settled precedent.

Customs inquiry on imported vehicle to be completed promptly while detention challenge remains open

Provisional release of seized imported goods can be granted with safeguards while preserving independent customs adjudication.

Tariff classification of mandarin juice turns on heading structure, while extended limitation fails without suppression or wilful misstatement.

Tariff classification of alloy steel wire turns on physical form and process, defeating duty demand, confiscation, and penalties.

Burden to prove lawful origin of seized gold requires proper evidence review; remand ordered and belated limitation objection rejected.

Statutory appellate remedy and Section 14 limitation exclusion fail where writ proceedings were pursued without bona fide diligence.

Fraud classification requires disclosure of relied-upon material and reasons; undisclosed lender consensus could not sustain the order.

Winding-up petition transfers: bona fide pre-order dispositions may be validated under Section 536(2) when made for fair value.

Waiver of statutory threshold in oppression and mismanagement petitions sustained where prima facie continuing oppression was shown.

Post-winding-up transfer of company property void without validation under Section 536(2), with no ground for interference

Membership for oppression and mismanagement proceedings can arise from substantive recognition, not just formal register entry.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Statutory overseas travel restriction for bankrupt persons does not equal passport impounding when trustee only seeks compliance.

Section 94 insolvency filing cannot undo a confirmed auction sale or retrospectively trigger moratorium over completed recovery steps.

Subsequent events in insolvency proceedings may be placed before the Adjudicating Authority, with merits left undecided at this stage.

Personal guarantee invocation, moratorium scope, and limitation rules in insolvency proceedings against guarantors clarified.

Section 7 insolvency cannot be used to enforce a contract-linked repayment dispute arising from a quadripartite home-loan arrangement.

Corporate debtor premises recovery upheld, with limited time granted to vacate and hand over possession to the Resolution Professional.

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 penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

Foreign exchange contravention requires actual dealing or unauthorised currency conversion; Indian-currency cheque from NRE account was not enough.

RBI share transfer compliance and forgery allegations failed where documentary proof and bank reporting supported the transaction.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

PMLA discharge and charge standard: prima facie material and Section 50 statements can justify proceeding without a mini trial.

Equivalent-value attachment upheld where tainted proceeds were unavailable, despite pending predicate proceedings and no separate accused naming.

Provisional attachment under PMLA can reach non-accused persons where material shows possession of proceeds of crime and linked lending operations.

Proceeds of crime attachment upheld where prima facie material, statutory presumptions, and recorded reasons supported the money-laundering action.

ECIR registration under PMLA depends on independent satisfaction and reasons to believe, not merely a predicate offence.

Money-laundering as a continuing offence supports PMLA attachment despite earlier acquisition and prior criminal seizure.

Whole-time director remuneration in employment is excluded from service tax when paid as salary, commission or perquisites.

Service tax on multilevel marketing cannot rest on income-tax data alone without proof of a taxable service.

Contract breach compensation not taxable as declared service; dead rent, residential renting and duplicate service tax demands were also set aside.

Governmental authority exemption applies to local governance training linked to municipal functions under Article 243W.

SEZ sub-contractor exemption and Cenvat credit timing: direct billing is not decisive, and document-based verification is required.

Liquidated damages for contract delay are not consideration for tolerating breach and fall outside declared service tax

Substituted service and limitation: factory-gate pasting and speed post upheld, with delay condonation refused.

Limitation on show cause notice bars use of extended period where suppression is not established

Statutory interest on delayed refund runs from three months after application, but interest on interest needs express authority.

Cenvat credit on electricity-generation services cannot be denied under Rule 6 where electricity is non-excisable goods.

Place of removal rules govern CENVAT credit on outward freight for FOR sales and sister-unit transfers.

Clandestine removal requires corroborative evidence; a single raw-material receipt and theoretical formula cannot sustain excise demand or penalties.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Writ interference refused over remand, concurrent findings and restricted review jurisdiction in assessment proceedings

Statutory remedy in certificate proceedings prevails, with limited interim protection to enable a liability objection before the officer.

Limitation for revisional tax orders: an order passed beyond the statutory period was held void and set aside.

Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

Reopening of assessments and Form F transactions require fresh review after the later Supreme Court clarification on statutory scope and fraud exceptions.

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

Arbitral award set aside for no evidence, inadequate reasons, and failure to address a material tax-liability defence.

Provisional liquidator appointment can defeat Section 138 liability when directors lose control before cheque dishonour and notice.

Pre-cognizance hearing in cheque dishonour cases rejected; written objections did not justify setting aside the cognizance order.

Security cheques can still trigger Section 138 liability when debt subsists and the presumption is unrebutted.

Provisional Liquidator control bars Section 138 liability where cheques are presented without authority and account blockage follows liquidation

Honorific entitlement for public functionaries cannot be denied on grounds of personal familiarity or grievance.