Alleged GST/IGST offences bail: under-trial custody over eight months, trial delayed; bail granted subject to trial court terms

Statutory pre-deposit refund entitlement u/ss 107(6) and 115 upheld; High Court's Section 54 reliance set aside

Defreezing bank accounts when petition lacks supporting evidence - costs order set aside; matter remitted for reconsideration

Remittal of GST disputes to Appellate Tribunal and statutory deposit requirement u/s 112(8)/107(6 - writ dismissed

Timeliness of appeal filed within court-granted 45-day window; rejection for delay set aside and remanded for fresh consideration

Tax assessment orders challenged for breach of natural justice; petition dismissed as petitioner failed to avail hearing, appeal open

Reopening of Income-Tax Assessment Where Escaped Income Below Rs.50 Lakh u/s 149(1)(b) Held Invalid

Reopening of income-tax assessment requires tangible material and direct nexus; reassessment u/s 147/148 quashed for change-of-ground and natural-justice breach

Absence of consolidated Bank Realisation Certificate does not defeat export deduction claim u/s 80HHC(3); reassessment ordered

Victim's right to appeal u/s 372 Cr.P.C. upheld; leave application treated as appeal, referred to Sessions Court

Special audit approval u/s 142(2A) lacking required DIN held invalid, resulting special-audit order void for assessee

Delay in filing Form No.10-IC for claiming s.115BAA tax benefit condoned u/s 119(2)(b); refusal set aside

Immovable property declared benami under Section 2(9)(A) PBPT Act; shell company loans, time-barred debts ignored

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

Auction purchase funded via alleged lender-whether payments were benami u/s2(9)(D); provisional attachment upheld, appeals dismissed.

Imported menthol-scented supari classification under CTH 21069030; seizure prima facie unjustified, release allowed on bond

Imported fabric thickness dispute-use identical goods' transaction value of US$1.80/m; confiscation and director penalty upheld

Classification of pasteurized non-ionic surfactant as organic surface-active agent under Heading 3402; classifiable as 3402 42 00 pending tests

Classification of CKD/SKD air-conditioner parts as same tariff subheading as finished units; prior AAR ruling extended three years

Seized gold jewellery ownership dispute and alleged smuggling u/s112(a)/(b), s.123 burden shift; penalties upheld, appeal dismissed

Omitted customs duty on two import invoices later self-paid with interest before SCN, so confiscation and penalties set aside.

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.

Objections to amalgamation scheme and objector's locus standi; appeal dropped after transfer of proceedings, costs cut to Rs 2.5 lakh

Forensic audit ordered amid mismanagement and fund siphoning claims under Companies Act ss. 241-242; appeal dismissed, order upheld

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.

Self-financed preferential share allotment via circular fund flows held fraudulent; s.15HA joint penalty upheld despite 10-year SCN delay

Arbitral tribunal's jurisdiction over claim after IBC resolution plan approval extinguished u/s 31(1), award set aside

Writ review of administrative determinations under Article 226: court limits supervisory review and upholds sanctions on insolvency professional

Undisputed supply invoices for 346 ovens creating operational debt; Section 9 admission and CIRP initiation affirmed, appeal dismissed

Moratorium bars EPFO PF dues assessments u/s7A/7Q/14B during CIRP; later recovery notices invalid, appeal allowed.

Late challenge to approved resolution plan's distribution under IBC s.61(2) rejected; appeal dismissed as time-barred.

Operational debt invoices and internal liability transfer journal entries under IBC s.9 held time-barred; insolvency claim rejected.

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

Penalty for undervalued export proceeds u/s13(1) FEMA-appeal to enhance penalty dismissed as quantum is discretionary.

Seized cash and FEMA contraventions: document-supply and hearing fairness upheld; confiscation and separate penalties sustained, total reduced.

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

GST input tax credit fraud using bogus invoices and shell entities, PMLA laundering alleged; bail refusal upheld, probe deadline set.

Provisional attachment of property under PMLA s.5(1) over "reasons to believe" and valuation dispute upheld; appeal dismissed

Salary, booking refund, and advance forfeiture payments challenged as "proceeds of crime"; provisional attachment set aside on evidence

Prolonged custody in money-laundering case: s.45 PMLA "twin conditions" treated as met, bail granted with strict terms

Money-laundering case custody and bail parity with co-accused, as trial delays loom; bail granted, denial set aside

PMLA s.19 arrest over "reasons to believe" and grounds of arrest challenge fails; detention upheld for proper compliance

Construction and related works by charitable organization for hostels, hospital and agriculture not subject to service tax; penalty set aside

CENVAT credit refunds previously sanctioned cannot be later disallowed; extended limitation for show-cause notices held unjustified

Reimbursements to foreign representative office not 'consideration' for taxable business support services; reverse-charge levy quashed on appeal

Taxability of work-contract service receipts found taxable u/s 65B; one Form 26AS payment excluded from extended limitation

Payments to state police for security and ancillary fees - reverse-charge service tax not attracted; demands set aside

CENVAT credit for insurance, outdoor catering, health & fitness, housekeeping and event management services pre-April 2011 allowed; denial quashed

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

Show-cause notice omitting goods Heading/Sub-heading and rate u/s 3/Fourth Schedule invalid; demand quashed and consequential orders set aside

Maintenance and repair of windmills as input services eligible for CENVAT credit; re-credit upheld and SCN dropped

Refilling gas into customer-owned cylinders not "manufacture" for excise; demand for additional duty set aside

Rejection of accumulated CENVAT credit refund and penalty imposed: order set aside, remitted for fresh adjudication

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

Export sales turnover claimed exempt u/s5(1) on H-forms, with revisional refusal to consider them set aside.

Sales tax refund after rectified assessment: when six-month clock starts under s. 33-E, interest denied as paid promptly.

Late filing of CST statutory declaration Forms C, E-I, E-II for AY 2013-14 allowed, reassessment ordered in 90 days

Bank's registered mortgage versus later State tax lien on same property; earlier security upheld, lien removed from records.

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

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

Alleged land sale and possession claims challenging state dispossession denied; sale agreements unregistered, injunction refused

Classification of petitioner as promoter for RBI wilful-defaulter listing - declaration set aside; bank must delist within one month

Existence of legally enforceable debt for issued cheques questioned; convictions set aside and accused acquitted, deposits withdrawable

Exclusive jurisdiction clause vs arbitral "place": seat fixed as New Delhi; venue Singapore, ICC procedure, Oman law; appeal dismissed

MM Plant's status as a "new industrial unit" under 1989 policy, securing subsidies despite earlier overall ceiling; rejection overturned