Statutory appeal remedy: extension granted to file under Central Goods and Services Tax while statutory forum remains primary.

Suspension in contemplation of inquiry reversed where charge-sheet existed and adverse report predated misconduct; subsistence payable and inquiry time bound.

Appellate remand prohibition: appellate authority must decide appeals on merits; remands to adjudicator set aside and reconsidered.

Service of process: failure to serve and lack of knowledge suspends limitation; delay condoned and appeal remitted.

Natural Justice failure: order under GST adjudication quashed for absence of a fresh, definite personal hearing.

Year-specific Limitation: Composite GST show cause notices across multiple years are unsustainable; separate yearly notices required.

Limitation under Section 275(1): clause (a) applies where penalty originates in an appealed assessment; penalty deemed within time.

Political activity: admitted spending of trust funds on election campaigns constitutes a specified violation under Section 12AB(4), justifying denial of registration.

Payment of Appeal Fee: where fee was paid but proof was initially absent, the appeal must be admitted and decided on merits.

Presumptive taxation under section 44AD precludes separate additions for unexplained cash deposits, thereby appeal allowed.

Disallowance under Section 14A limited to investments actually yielding exempt income, requiring Rule 8D recalculation.

Unexplained cash credit: documentary proof and banking trail can negate Section 68 addition, leading to deletion.

Benami Transaction Definition expanded to include continued holding post amendment, capturing pre amendment transfers where consideration paid by another.

Benami property: transfers made to evade protective land laws are benami and not saved by mere employer confidence.

Benami Transactions fiduciary exception is fact dependent; summary dismissal improper, appeal allowed and matter remitted

Benami property attachment and beneficial ownership inquiry: investment confiscable, prosecution deferred pending reinvestigation.

Benami property transaction involving disputed land: tribunal confirms money-trail based attachment and dismisses appeal against appellant

Explanation to Order 47 Rule 1 CPC and condonation of delay: review limited where later superiorcourt decisions resolve conflicting benches, appeal allowed

Recovery under Section 28AAA cannot proceed before DGFT cancels FPS/DEPB scrips; tribunal set aside the demands.

Supplier evidence rebuttal can overturn surveyor counts and nullify reassessment and confiscation; spare parts exempt from registration.

Admissibility of electronic evidence: uncertified device records and untested statements cannot sustain customs valuation or penalties.

Condonation of Delay granted; tribunal classification of imported machinery sustained and appeal dismissed.

Admissibility of prior testimony: statutory unavailability and cross examination requirements not met, so exclusion and acquittal upheld.

Customs valuation rejection and re-determination upheld; confiscation for manifest omissions and related fines set aside, penalties mitigated.

Issue Estoppel bars a subsequent complaint where identical issues were earlier finally decided on merits, resulting in quashing.

Rectification of register of members and restoration of shares upheld where duplicate certificates and deficient transfer procedures proved fraudulent.

Corporate name similarity and trademark-like prominence found decisive; petition allowed and impugned registration refusal set aside.

Tribunal issuing sua sponte judicial direction and access to electronic records found to breach audi alteram partem; order quashed

Companies Act complaint maintainability and director vicarious liability tested; lack of mens rea and non joinder led to quashing of proceedings.

Transfer of winding up proceedings to insolvency framework allowed; enforcement by secured creditors not automatically fatal to CIRP application.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

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.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

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

Protection of Home Buyers: tribunal may appoint a third party developer and impose safeguards to complete stalled projects.

Operational debt: auction purchasers not liable for pre-purchase municipal taxes unless claimed in liquidation.

Existence of debt and default determines insolvency admission; disputes on exact quantum do not defeat admission and limitation may be reset by acknowledgments.

Public trust in spectrum: licences are conditional use rights not transferable through insolvency without regulatory clearance.

Acknowledgement of debt restarts limitation and substantial Form I compliance sustains admission of a Section 7 insolvency petition.

Inclusion of contractual interest determines maintainability where invoice terms and date of default support computing outstanding.

Legality of Seizure and Handover: High Court orders upheld; limits on adjudication beyond the complaint's proposal under FEMA examined.

Admissibility of Customs derived Evidence: admissible in FEMA proceedings if transaction linked and corroborated; active participants liable.

Liability of struck off company and directors under FEMA; company appeal dismissed, individual penalty reduced and adjusted.

Suit for specific performance and damages: HC limited its ruling on the added issue; enforceability and FERA challenges remain open

Export of fish from Exclusive Economic Zone: FEMA and Customs obligations apply, Regulation 14C breach found but penalties reduced.

Contravention of foreign exchange rules for offshore import payments -- tribunal reduces penalty to proportionate amount after delay and predeposit

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.

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

Provisional attachment of proceeds may be ordered against non-accused holders; confirmation follows where material establishes reason to believe.

Provisional attachment under PMLA requires a traced nexus to the asset; untied pre existing assets set aside, traced corporate shares upheld.

Provisional attachment under PMLA: writ relief restrained after Adjudicating Authority confirmation; quashing order set aside, appeal allowed

Restoration of mortgaged properties under PMLA after insolvency and settlements; possession returned to the resolution applicant

PMLA provisional attachment of undivided share in immovable property for laundered proceeds upheld; confirmation sustained.

Interpretation of PMLA Section 8(7) and 8(8): Special Court confirmation set aside; appeal restored for merits.

Alternative statutory remedy bars writ when appellant fails to produce documentary proof for claimed service tax exemptions; appeal permitted with pendency excluded.

Service tax on airport services depends on whether navigational services are provided entirely within the airport; en route RNFC excluded.

Business Support Services classification affirmed; extended limitation requires proof of suppression, limiting tax to the normal period.

Employer employee exception: director remuneration treated as salary is excluded from 'service' and not subject to reverse charge service tax.

Input service admissibility confirmed; Cenvat credit allowed for housekeeping, catering and rent-a-cab, extended limitation not attracted.

Cenvat credit on input services remains available despite bad debt write off for taxable output services; no automatic reversal required.

Clandestine manufacture allegations cannot rest solely on third-party private records; demands and director penalty set aside.

Prospective operation of Rule amendment: credits taken pre-amendment preserved; fabrication-linked inputs and pre-existing late claims allowable.

Cenvat credit on input services upheld where prior final orders bind department, leading to cancellation of related demand and penalties.

Incomplete evidentiary record requires remand for fresh classification and assessment of extended limitation after resolving test-report gaps.

Refund of Deposits: attested xerox payment challans suffice for full refund with statutory interest despite missing bank records.

Input service eligibility for manufacture: CENVAT credit for factory-related services upheld and limitation-based demand rejected.

Condonation of delay upheld where possession was substantive and mode of acquisition treated as directory, leading to dismissal of the petition.

Remand allows the original authority to re-adjudicate remitted issues and consider subsequent materials submitted by a party.

Intention to evade tax requires more than documentary mismatches; absence of intent defeats penalty and sustains the appeal.

Condonation of delay allowed, costs waived and the special leave petition dismissed as modified.

Statutory Limitation Period: assessment outside the proviso-driven limitation was time-barred and revision dismissed.

Writ challenge to tax assessment and delayed appeal - court declines writ jurisdiction but allows conditional out-of-time appeal.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Cheque liability discharge: RTGS payment prior to trial extinguishes negotiable instrument offence where payment discharged underlying liability.

Power of Attorney cannot authorise criminal quashment; directors cannot independently seek quashment of corporate offence proceedings absent the company.

Curable defect in company authorization: subsequent ratification validates prosecution and contested authorization issues go to trial.

Substitute Arbitrator preserves prior hearings and rulings, restoring validity of earlier arbitral proceedings despite an intervening moratorium.

Period of validity for cheques governs presentation; alleged invalidity from bank merger is a disputed fact for trial, not pre trial quash.

Vicarious criminal liability requires material evidence of active involvement or connivance; independent directors quashed, CFO preserved for trial.