Legality of arrests under special Act and CrPC s.41A applicability; interim bail refused for lack of merit

Fraudulent input tax credit (ITC) accused granted regular bail; documentary evidence seized, surety bonds ordered

GST provisional attachment and confiscation after s.83(2) one-year lapse; attachment set aside and goods released

Writ petition maintainability where statutory appellate forum exists but non-functional; petitioner ordered to deposit u/s112(8) and pursue GSTAT appeal

Maintainability of writ against GST assessment when statutory GSTAT exists; appeal must satisfy s.112(8) pre-deposit and e-filing

Accumulated ITC refund claim amid GST portal upload errors and missing shipping bills - writ allowed directing verification and refund processing

Tax assessment orders: "received" u/s153(2A) means department awareness, draft and final held time-barred on limitation grounds

Inordinate 538-day delay in filing SLP prevents judicial review; petition dismissed for failure to show condonation

Maintainability of tax appeal based on low tax effect of Rs.16.09 lakh; appeal dismissed, HC order upheld

Application for nil withholding certificate u/s197 r/w s.195(3): Rule 28AA non-compliance led to quash and remand

Whether virtual service permanent establishment arises without personnel physically present in Contracting State; finding of virtual-PE rejected, remanded

Profit on sale of land treated as capital gain, not business income, due to fixed-asset holding and lack of trading

Benami transfers of loan and shares: payor control, sham repayments found; transactions held benami and appeals dismissed

Validity of s.24(1) show-cause notice with written reasons; notice valid, appellant failed to prove seized cash ownership

Demonetization cash deposits and RTGS transfers alleged as benami property; s.24(1) "reasons to believe" upheld, appeal dismissed.

Property purchases in another person's name with buyer funding: treated as benami u/s2(9)(A), attachment upheld

Property purchase funded by another's payments, treated as benami u/s2(9)(A); appeal dismissed, attachments including sale proceeds upheld.

Benami property purchase and continued holding after 2016 amendments-provisional attachment upheld; later transfers void under s. 6

Undervaluation of imported electronic components-insufficient evidence to reject invoice value u/s 14; appeal allowed

Admissibility of section 108 recorded statements to prove CBLR regulation breaches - no admissible evidence, order set aside

Imported arm-and-blade assembly classified as windscreen wiper part, not complete wiper; penalty u/s112(a) quashed

Lawfulness of penalties and security forfeiture for customs brokers under CBLR: statutory Rs.50,000 cap upheld; forfeiture invalidated

Departmental deposit treated as pre-deposit under amended Section 35F/35FF - refund with 6% interest; original claim date upheld u/s 11B(2)

Classification of imported car shades as vehicle accessories, not curtains; valuation penalties partly overturned and remanded

Auditor independence breach and participation in corporate management justifies removal u/s144(1)(h) over 2016-18 fee receipts; appeal dismissed

Minority trust beneficiaries' waiver to initiate ss.241-242 company oppression proceedings despite insufficient shareholding upheld, appeal dismissed

NCLT power to rectify share register u/s59 despite pending civil suit over disputed share-transfer documents restored

Private complaint over false statements and repeated default under Companies Act ss. 448/451 quashed; IPC case transferred for trial

CLB power to condone delay in company share-transfer refusal appeals u/s58(3), before s.433 began-rejected

Company bank account freeze tied to ROC "management dispute" marking-defreezing upheld; former directors and bank lacked standing.

Stock-exchange regulatory infractions and improperly constituted Board decision set aside; writ petition maintainable, arbitration objection rejected

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Interest on investor refund amounts-whether payable and how computed-clarification allowed before SAT; appeals dismissed with liberty.

Insider trading show-cause notice challenged for being issued by an unauthorised officer and based on pre-judged allegations; quashed.

Shareholder standing to appeal approval of insolvency resolution plans u/s 61 IBC held lacking; appeals dismissed

Alleged falsification of corporate books u/s 71 - non-impleadment bar removed; IA to be decided on merits

Classification of claim as financial debt u/s5(8) IBC - RP's creditor list binding; plan upheld, appeal dismissed; DRT execution allowed

Scope of CIRP for real estate corporate debtor with project-specific securities; CIRP initiation upheld, moratorium limited to charged projects

Existence of debt from alleged oral loan determines Section 7 CIRP admission - debt found via records, appeal dismissed

Provident fund/EPF and gratuity claims in CIRP: Regulation 12 time-bar rejection quashed, matter remitted for merits

Mis-declared pesticide imports remitted via Hawala using proforma/electronic invoices; evidence admitted, s3(b) breach proved, directors liable, penalties reduced

Seizure of two demat accounts u/s37A: substitution by equivalent fixed deposit allowed subject to lien and final adjudication

FCRA registration rejected over foreign contribution receipt/transfer claims; compounding and lack of notice led to reconsideration ordered

Foreign arbitral award enforcement and execution against affiliated non-signatories after asset diversion; limitation challenge barred; execution partly allowed.

FERA/RBI approval dispute in property transaction re-litigated via Article 226 after civil suit and s.96 appeal; dismissed as res judicata.

Non-resident share allotment tied to importing second-hand machinery upheld; RBI approval valid, FERA claims rejected, appeal dismissed

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

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

Entitlement to regular bail when witness statements are stereotyped and s.173(8) leave absent; bail granted with conditions

Provisional attachment of listed property (serial no. 24) under PMLA - omission found; remanded for specific order

Attachment of properties as 'proceeds of crime' upheld; PAO confirmed; ED not required to re-investigate predicate offences

Provisional attachment over alleged PMLA proceeds where appellant failed Section 24 burden; attachment confirmed, appeal dismissed

Co-lending and service agreements outsourcing core lending found impermissible, generating proceeds of crime; fintechs' data misuse attracted criminal liability

Proceeds injected into appellant via share warrant purchases, equity conversion and NBFC loans; PMLA provisional attachment upheld

Cenvat credit claimed on input services from fictitious vendors disallowed u/r 4(7); Rs.20,07,497 demand reinstated

Service tax demands based on accounting differences set aside as unsustainable; reverse-charge and advance demands quashed, penalties removed

Value of goods in repair and maintenance and extended limitation for service tax: extended period unsustainable, remand to recompute demand

Whether goods transport/consignment services qualify as GTA/GTO and attract service tax; appellant not liable, extended limitation disallowed

Interest on Deposited Amounts Refunded: entitlement from date of deposit until refund, awarded at 12% p.a.

Contractor's washing, stacking, cleaning and bottling-area tasks held specified work contract, not manpower-supply; penalty quashed

Cenvat credit for capital goods sent to job-worker upheld; assessee-owned machines qualify - credit allowed, order set aside

Department's knowledge from representatives' admissions and duty deposit triggering timely demand; rectification limited to patent clerical errors

CENVAT credit on courier licence services reversed before use - demand and penalty under r.15(5) CCR set aside

Valuation of goods cleared to related captive units governed by Rule 8 (cost-plus) upheld; Rules 4/11 demands, time-bar set aside

Clandestine removal of excisable goods found unproven due to lack of corroborative documents and evidence; demand set aside

Admissibility of seized private diary and partner's s.14 statements u/s 36A CE Act; appeal dismissed

Qualification for sales-tax concessions for "unit in pipeline" u/r 28C - denied where preconditions and IEM registration absent

Hourly bulldozer hire: whether charges are transfer of right to use goods - held composite works contract/service, not s.5(E) turnover

Turnover from car audio systems classified as domestically taxed finished goods, not imported components; domestic rate upheld, revision allowed

Compounding u/s89 based on company's written admission and payment equal to tax demand upheld

Delay in suo motu revision of 2011-12 VAT period u/s 64(1)/s.64(3)(c) renders revision arbitrary; order set aside

High-sea sales treatment in tax reassessment upheld; revisional authority reconsidered assessments, court declines writ jurisdiction allowing statutory appeal

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

Section 17A sanction requirement for prosecuting public servants: split benches conflict on Article 14 validity; referred to larger Bench

Statutory presumption u/ss118 and 139 (NI Act) for a cheque rebutted; complainant failed to prove debt, acquittal affirmed

Whether approved insolvency resolution plan bars continuing labour and other claims against successful resolution applicant, proceedings terminated

Heavy earth-moving and construction equipment not "motor vehicles" u/s 2(28); excluded from Gujarat motor tax

Limitation computation for appeal from ex parte order communicated late: appeal timely; ex parte order set aside, remitted

Dishonoured cheques and factual disputes: Section 482 cannot hold mini-trials to quash Section 138 complaints; trials restored