Supreme Court upholds decision allowing GST refund claims despite Input Tax Credit allegations under Section 108

Supreme Court upholds taxpayer victory in Electronic Credit Ledger unblocking case under CGST Act 2017

GST demand order quashed for exceeding show-cause notice amount under Section 75(7) violation

Penalty under Section 129(3) UP GST Act quashed when goods had proper documents and only classification disputed

Three applicants granted regular bail in fake firms input tax credit fraud case after seven months custody

Penalty under Section 129(1)(b) CGST Act quashed, petitioner granted hearing opportunity for goods ownership dispute

Section 40(a)(ia) cannot apply to short deduction of TDS, following S.K. Tekriwal precedent over PVS Memorial Hospital ruling.

PCIT wrongly invoked Section 263 jurisdiction without independent application of mind, Section 56(2)(x) inapplicable to pre-2017 property acquisition

ITAT cannot use Section 254(2) rectification powers to apply subsequent Supreme Court rulings retrospectively

Revenue's appeal dismissed as share capital receipts don't constitute assessee's income under section 68

AO's Section 148 notice issued beyond three-year limitation period under Section 149(1)(a) despite exclusion periods

Union of India gets more time to submit section 144B assessment completion report until December 2025

SAFEMA Tribunal upholds provisional attachment of Rs.67 lakh cash seized as benami property after CCTV contradicts fabricated sales bills

Appellate Tribunal confirms benami property finding after appellant fails to prove legitimate income source for Rs.50 lakh purchase

Appellate Tribunal upholds provisional attachment order in benami transaction case involving agricultural land purchase

Appellate Tribunal upholds provisional attachment of agricultural lands and bank accounts under Prohibition of Benami Property Transactions Act

Supreme Court Rejects Review Petition, Upholds Previous Ruling on Legal Interpretation Without Oral Hearing

Petitioners fail to challenge provisional attachment order under Benami Property Transactions Act after ignoring multiple notices

Delhi HC orders refund of Rs 15 lakh excess duty with 4% interest within three months due to unjust enrichment

Government denies informer status in export scheme fraud case, implements safeguards against future violations

Customs reassessment petition disposed with direction to issue show cause notice under Sections 17(4) and 17(5)

Chartered accountant certificate sufficient evidence for customs duty refund under Section 27(2) unjust enrichment principles

Legislative changes don't presume errors in original law; courts can't direct retrospective effect to prospective amendments

Delhi HC dismisses petition challenging customs confiscation and penalties for poppy seeds smuggling through mis-declaration

NCLAT's refusal to condone inordinate delay in Section 421(3) appeal upheld by dismissing challenge

Company unable to pay Rs 2.83 crore debt gets winding up order upheld despite criminal acquittal under Section 139

Auction purchaser wins against Corporation seeking pre-purchase property tax arrears without proper disclosure during sale

Directors' compounding fine reduced from Rs. 1.5 lacs to Rs. 1 lac under sections 159/162/220(3) Companies Act 1956

Companies Act Section 447 cannot be applied retrospectively to pre-insertion transactions, complaint case quashed

Anticipatory bail granted in share forgery case due to matrimonial disputes and delayed FIR filing

Petitioner must pay Rs. 25 lakh by July 2025 for SEBI settlement in RTS scrip fraud case

Company and promoter directors face restrictions for fund diversion, false vehicle order disclosures, governance violations

SEBI exempts two family trusts from mandatory open offer requirements under Takeover Regulations Section 11(5)

Two investment advisers violated Regulation 13(b) by conducting unregistered advisory activities through partnership firms without SEBI disclosure

SEBI document production request under Section 91 CrPC rejected as unnecessary when copies already available

Securities Appellate Tribunal rejects interim relief for front-running case involving illegal trading using WhatsApp tips

Supreme Court upholds dismissal of Section 7 application filed by bank assignee under assignment agreement

SC dismisses appeal on Section 95 application timing after debt acknowledgment extended limitation period

Supreme Court dismisses appeal after NCLAT upholds that IFMS amount does not constitute financial debt under Section 7

Supreme Court dismisses appeal challenging Section 7 admission after Resolution Plan approval makes challenge infructuous

SC dismisses appeal against resolution plan approval despite claims of CIRP deadline breach and operational creditor non-payment

Bank consortium's unregistered charge takes priority over registered charge under Section 77 Companies Act 2013

SAFEMA tribunal confirms FEMA violations for plastic granule import misdeclaration but reduces undervaluation penalty from Rs 60 lakh to Rs 30 lakh

Appellate Tribunal upholds penalty for technical FEMA Section 6(3)(b) breach involving incorrect surname on FC-GPR form

Trading house proprietor loses challenge to FERA prosecution for Rs.84.46 crore unrealized export proceeds under section 56

Technology company fails to quash FEMA Rule 4(3) opinion on unauthorized royalty payments investigation

SAFEMA Tribunal sets aside FEMA penalties for export proceeds short-realization citing good faith efforts and circumstances beyond control

Bombay HC upholds FERA violations for share transactions without RBI approval, confirms daughters' non-resident status

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

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

Supreme Court Upholds NCLAT Order, Dismisses Appeal and Validates Original Decision Without Patent Illegality

Landmark Ruling: Competition Commission Penalty Review Upheld, Ensuring Fair Hearing Rights for Respondents

CCI dismisses allegations against bank for abuse of dominant position and anti-competitive practices under Sections 3 and 4

Bank cleared of anti-competitive practices allegations under Competition Act Sections 3 and 4, case closed

Money laundering accused granted interim bail to file tax returns as constitutional business right

Interim bail granted under PMLA Section 45 for accused with life-threatening medical condition requiring specialized treatment

PMLA Schedule references to IPC offences remain valid after BNS transition under General Clauses Act Section 8

HC Sets Aside Trial Order for Violating Fair Trial Rights in Money Laundering Case

SAFEMA Tribunal upholds provisional attachment orders under PMLA despite owners not being accused in predicate offences

Tribunal upholds provisional attachment orders under PMLA, rejects requirement for direct causal link between scheduled offence and attached property.

Service tax not chargeable on warranty labour charges for free after-sale services during warranty period

Free telecom services to employees not liable for service tax under Section 67(1) as constitutes service to self

CENVAT credit allowed on towers and BTS materials after tribunal sets aside denial orders under Rule 2(k)

CESTAT allows CENVAT credit refund appeals, rules nexus cannot be questioned after initial acceptance under Rule 5

Service tax appeal abated after appellant enters Corporate Insolvency Resolution Process under IBC 2016

Ash pond evacuation at thermal power plants not classified as cleaning services for service tax

Refund allowed for mistakenly paid central excise duty as Section 11B limitation doesn't apply to mistake payments

Appellant wins CENVAT credit dispute after voluntary disclosure and payment before show cause notice under Section 11A(1)

CENVAT credit allowed on central excise duty paid on bright bars despite no manufacturing process involved

Mere suppression of facts insufficient to invoke extended limitation period under section 11A(4) without willful intent

Appeal dismissed for non-prosecution after appellant failed to appear despite proper notice under Rule 20

Manufacturer wins appeal against CENVAT credit reversal demand for silico manganese after five-year delay

Maharashtra government orders banning convenience fees on online ticket booking declared unconstitutional for violating trade freedom rights

Petitioner entitled to simultaneous exemption benefits under TNVAT Act 2006 and CST Act 1956 for interstate sales

Tribunal lacks power to dismiss VAT appeals for non-prosecution, must decide on merits under Section 26(5)(a)

Revenue fails to prove tax evasion without material evidence supporting suppression conclusions in assessment revision

Dealer converting Raw Petroleum Coke to Calcined form entitled to VAT reimbursement under Section 15(b) CST Act

Petroleum coke manufacturer wins tax reimbursement case after authority wrongly denied VAT refund under Section 15(b)

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 allows part of assessee's appeal, upholds CIT(A)'s decision on assets, shareholding. Further adjudication directed.

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Partnership firm's acquittal under section 138 NI Act bars vicarious liability of partners under section 141

Accused successfully rebuts Section 138 presumptions proving no legally enforceable debt existed despite admitting cheque signatures

Borrower fails to establish prima facie case for waiver of pre-deposit under SARFAESI Act Section 18(1)

Delhi HC upholds trial court order directing production of Income Tax Returns and Bank Statements in Section 138 NI Act dishonor case

Trial court's acquittal overturned in dishonour of cheque case under Section 138 NI Act

Revision application dismissed for quashing Section 420 IPC and cheque dishonour charges involving loan payment dispute