Review plea against GST proceedings under Sections 74 and 37 of CGST Act dismissed for lack of merit

Natural justice requires hearing before rejecting CGST rectification application; order dismissing request without personal hearing set aside

Recovery under Rule 145(1) and Section 79(1)(c) quashed; bank account de-frozen, demand draft returned to taxpayer

Writ Against GST Show Cause Rejected; Remedy Lies in Appeal to Challenge Noncompliance with Rule 142(1A)

GST recovery orders quashed for lack of proper hearing; show-cause notices remanded with costs imposed on petitioner

Section 107(13) CGST Act: Appeals Must Conclude in One Year; Prolonged Refund Blocking Unjustified, Interest Payable

Educational trust with s.10(23)(vi) approval retains s.12AA registration as challenge fails, legal issues left open

Assessment under Section 143(3) r/w 144B quashed for non-faceless procedure despite rejected natural justice plea

Tissue culture plant sales held agricultural income under Sections 2(1A) and 10(1), modernization still agriculture

Reassessment under Section 147 quashed where reopening based on incorrect info, mere suspicion, no independent verification or SEBI material

Penalty under Section 271(1)(c) cannot survive when assessee wins quantum appeal on Section 10A dispute

No assessee-in-default for LTC TDS where payments non-taxable on date of payment, s.201 inapplicable and s.192 interest

Section 24 Benami Act notice and attachment upheld; only basic material needed for 'reason to believe' benami role

Benami cash deposits in dummy accounts upheld; ignorance plea rejected; later income-tax surrender under s.148 no defence

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Review applications allowed; delay condoned due to earlier 18.10.2024 order; declines to test unchallenged PBPT Act, 1988

Review under Order XLVII Rule 1 CPC dismissed; customs told to release imported body massagers after EPR application

Tax refund via writ under Article 226 denied absent prior demand; remedy lies in civil suit for monetary claims

Anticipatory bail under Section 438 CrPC denied in foreign currency-gold smuggling cartel case requiring custodial interrogation

Penalties Under s.114(iii) Customs Act Quashed for Freight Forwarders Lacking Knowledge of Exporters' Fraudulent Drawback Claims

Penalties Under s.112(b) Customs Act Quashed for Lack of Mens Rea in LCC Paper Roll Imports

Penalties Quashed for Shipping Line, Employee as Misapplied Section 114 and Vague Findings Violate Natural Justice

Company restored under Section 252 so buyers can receive sale deeds and interests of public are protected

Investigation Report Not Subject To Prior Judicial Scrutiny; Authority Retains Exclusive Power To Decide On Prosecution Under Statute

Fraud by Special Officer takes case outside limitation; liquidation ended, fraudulent orders void, NCLT transfer plea rejected

Investigation Under Section 213 Upheld Where Prima Facie Material Shows Possible Fraud and Mismanagement, Appeal Dismissed

Section 16(1)(a) allows company name change based on structural, phonetic similarity; no trademark infringement, deception or confusion required

Tribunal Upholds Promoter Reclassification, Valid Rights Issue Rejection for Non-Demat Shares Under Rule 9A, Petition Continues

Unregistered research analyst told to refund investors via newspaper notice; SEBI deposit condition set aside, practice allowed

Appeals fail against three-year market and director bans for company benefiting from sham GDR subscription arrangement

Penalty under Section 15C quashed as appellant proved not a company director; appeal allowed, order set aside

Appeal succeeds against SEBI insider trading penalty under PIT Regulation 4(1) proviso (ii) for block deal

Appeal against SEBI show cause notice under Section 12A and PFUTP Regulations dismissed as meritless

Penalty Reduced for Young Appellant in SEBI Summons Non-Compliance Case Under Section 15A(a) of SEBI Act

Operational creditor's Section 9 IBC plea revived; rental dues upheld despite no invoices and alleged pre-termination dispute

Tribunal confirms wilful defaulter ineligible under Section 29A IBC; revised resolution plan treated as fresh submission

Operational creditor's Section 9 claim restored; Section 10A exclusion doesn't reduce cumulative default below one crore threshold

Resolution plan upheld, secured operational creditor protected under Section 13A and Section 30(2) IBC compliance

Section 95 IBC plea timely; guarantor appeals fail on limitation, Covid exclusion, and Rule 7 invocation

SC clarifies Section 7(5)(b) IBC notice must go to applicant, not just Rule 38(5) authorised representative

Appellant and associate found violating s.3(b) and s.3(c) of FEMA for unauthorized remittances and under-invoicing imports

Interlocutory appeals on cross-examination denial held not maintainable; natural justice objections kept open for final appeal

Section 63 FERA confiscation is discretionary, requires independent reasoning; automatic seizure of NRE/SB balances invalid

Electronic evidence proves hawala and under-valued imports; penalties reduced, principal liable under s.3(b) FEMA; two directors exonerated under s.42 FEMA

Appeal dismissed; cross-examination ruled premature and document demands conflict with statements under s.108 Customs Act

Penalty reduced to Rs.10,00,000 for FEMA contraventions under Section 8 and Section 13(1) after partial appeal allowed

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

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

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Provisional PMLA Attachment Under Section 5(1) Lapses After 180 Days; COVID Limitation Orders Not Applicable

Writs against PMLA provisional attachment and SCN dismissed; alternative remedy, Section 5 and Article 226 bar relief

Pre-cognizance hearing under PMLA limited; no fresh cognizance needed for supplementary complaint based on SFIO findings

Provisional attachment under PMLA Section 5(1) upheld as appellant fails to prove legitimate funds for property purchase

ED's property attachment over illegal granite quarry proceeds upheld under PMLA, proceeds-of-crime and multiple scheduled offences confirmed

Tribunal upholds PMLA attachment, Covid limitation exclusion valid, Section 50(2) statement admissible, investments unexplained pending trial

Service tax levy on full labour charges remanded for fresh decision under Service Tax Valuation Rules, 2006

Service tax relief on works contracts, no tax on pre-2010 and personal flats, extended limitation under section 73 rejected

Services to foreign clients held export under Rule 3; not intermediary under Rule 2(f); service tax demand quashed

Service tax appeal partly succeeds: pre-1.6.2007 works contracts, free supplies excluded, no penalties on GTA RCM

Manpower supply tax demand quashed as Revenue fails to prove contractor-employee relationship for reverse charge liability

Landlord treated as pure agent for utility recoveries; major service tax demand quashed, penalties fully deleted

Refund on provisional assessments not hit by unjust enrichment; later contrary rulings per incuriam, Rule 9B(5) applied

Excise demand for alleged repacking of maize starch set aside for lack of proof and no duty evasion motive

Interest and penalty on reversed CENVAT credit for electricity unsustainable under sections 11AA, 11A and Rules 14, 6, 15(1)

Broad Scope of Heading 9801: Pipe Fittings for Mega Power Projects Eligible for Exemption under N/N. 06/2006-CE

Clandestine removal demand quashed for relying on third-party records, violating sections 14, 9D and 65B requirements

Appeal allowed: CENVAT credit on M.S. scrap upheld; no proof of fake invoices or bogus transactions

No Retrospective 8% Tax on Ice-Cream; Relief Upheld Under Sections 52(1), 52(2) and 55(6) provisions

Reassessment to reverse input tax credit under Section 29(7) UP VAT Act invalid as mere opinion change

Purchase tax under s.7A TNGST applies only to tax-free purchases; buyer not liable for seller's unpaid tax

Sales tax dues from wound-up company not recoverable from director absent Section 18 CST Act negligence findings

Trademark Crocin assignment held export under Section 5(1) CST Act, outside local sales tax under Schedule C-I-26

Verified Form F must be considered for concessional tax on inter-State branch transfers under Section 6A CST

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

Petition under Sections 11(6) and 11(12)(a) rejected; Benin-seated arbitration governed by Part II, issue estoppel applied

Ruling clarifies Governor's limited powers on bills and timelines under Articles 200, 201 and 142

SC ruling restores appeal, holds contempt order created enforceable promotion rights to IG from 2021 onward

Revision in Section 138 NI Act cheque bounce upheld; no perversity found in conviction or statutory presumptions

Conviction Under Section 138 NI Act Upheld, Jail Term Confirmed but Excessive Double Compensation Reduced on Revision

Provident fund first charge under Section 11(2) EPF Act overrides secured creditor priority under SARFAESI Sections 35, 13, 26E