GST registration cancellation upheld for unsupported input tax credit claims and lack of proof of actual goods movement.

GST evasion and fake invoice prosecutions: custody-based BNSS provisions do not guarantee bail in serious economic offences.

Limitation for GST refund claims depends on the refund category, and the 2019 amendment to input tax credit refunds is prospective.

Writ review of GST advance rulings is limited, and identical tobacco products must receive consistent tariff classification.

Reasoned refund rejection required: non-speaking orders that ignore assessee submissions are liable to be set aside and remanded.

Mandatory reconciliation statement filing under GST attracts late fee when Form GSTR-9C is delayed beyond the prescribed time.

Reassessment and MAT under a production sharing contract: Supreme Court declined interference and dismissed the special leave petition.

Accrual accounting and genuine sale-leaseback support deduction and depreciation where no defect or sham is proved.

Refund cannot be adjusted against a stayed tax demand; release with statutory interest is required.

Section 10A computation and interest diversion claim: foreign exchange expenses excluded from total turnover, disallowance remanded.

Section 10A turnover parity, goodwill depreciation scrutiny, and apportionment of common disallowances shape the tax outcome.

Books of account rejection and profit estimation must match the evidence; prior-year rates cannot be applied mechanically.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

RoDTEP eligibility for permitted sugar exports upheld despite restricted export classification under the revised policy.

Refund claims must address interest separately; silence on a claimed interest component requires fresh reconsideration.

Natural justice breach and non-speaking order led to quashing; fresh personal hearing and reasoned adjudication were required.

Seat mechanism components classifiable as parts of seats; binding precedent must be followed on identical goods.

Transferee DEPB scrips remain valid for exemption when genuinely issued and subsisting, despite later cancellation for original fraud.

Customs statement evidence requires Section 138B compliance before Section 108 statements can displace transaction value.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Prolonged custody and one-third sentence completion justified statutory bail where trial had not yet begun.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

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

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.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Binding resolution plans cannot be used to indefinitely re-scrutinise admitted homebuyer claims or delay flat handover.

Condonation of refiling delay fails where explanations are vague and diligence is absent, leading to rejection of the appeal.

Operational debt threshold under insolvency law must be met by the corporate debtor alone; separate entity dues cannot be clubbed.

Development rights in insolvency remain protected when termination is unproven and post-CIRP transfer breaches the moratorium.

Pre-existing dispute bars Section 9 insolvency action where evidence shows prior quality complaints and acknowledged defects.

SEBI market-access prohibition triggers Section 29A(f) ineligibility for a resolution plan when the bar remains unchallenged.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

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.

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

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.

Territorial jurisdiction in writ petitions requires a real causal nexus; incidental presence of the authority in Delhi was insufficient.

Equivalent-value attachment under SAFEMA upheld where tainted property was unavailable and nexus evidence satisfied statutory belief requirements.

Special leave petition disposed without merits, with liberty to raise all points before the High Court.

Prima facie assessment at discharge stage sustains prosecution where the order shows due consideration of relevant materials.

PMLA attachment confirmed where properties were treated as proceeds of crime and no perversity or legal error was shown.

Cognizance after BNSS commencement requires notice to the accused before the court can proceed under Section 223.

Negative list treatment for services to the Forest Department upheld, leading to quashing of the impugned service tax order.

Service tax demands cannot rest on ITR and Form 26AS mismatches without proof of taxable value or evasion intent.

Service-tax exemption for subcontractors on public works extends to indirect provision of covered services under binding Tribunal precedent

Non-speaking adjudication order on service classification led to remand for fresh findings on contracts and evidence.

Bona fide belief fails where a narrowed service tax exemption clearly excludes the assessee and supports extended limitation.

Curable authorisation defect in appeal cannot justify rejection without opportunity to rectify and merits-based consideration.

Tariff classification of tobacco turns on manufacture test and burden of proof; earlier classification did not bar reclassification.

Clandestine removal and undervaluation require full evidentiary review; incomplete appreciation led to remand for fresh adjudication.

SSI exemption clubbing requires proof of mutuality of interest and financial flowback, not mere shared facilities.

Cenvat credit on insurance, hedging and employee training services was upheld for their nexus with manufacturing business operations.

CENVAT credit on concessional countervailing duty remains admissible; extended limitation and penalty need deliberate suppression or evasion intent.

Input Service Distributor cannot face Rule 14 recovery; notice by Audit Commissioner lacked authority, and extended period failed.

Mandatory C and F Forms govern concessional tax treatment for inter-State stock transfers; non-production defeats the claim.

Limitation and statutory jurisdiction bar reassessment where belated acceptance of self-assessment cannot cure a defective notice.

Input tax credit requires proof of genuine purchases and physical movement of goods; remand ordered for fresh verification.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Revenue-neutral purchase tax demand fails where department software defect made payment and input tax credit adjustment impracticable.

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

Abated revival proceedings cannot validate unauthorized asset dealings; illegal share allotment and undisclosed scrap sale were set aside.

Bank negligence in cheque presentment amounts to deficiency in service, while compensation must stay fair and proportionate.

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Permissive arbitration clause held non-binding where it showed only a future possibility, not a present obligation to arbitrate.

Quantum meruit claim survives where no proved contract exists and Section 69(2) does not bar compensation.

Expired lease and rent default justified vacant possession, arrears, and damages for unlawful occupation, with future mesne profits refused.