GST portal notice placement objection did not nullify ex parte adjudication; writ relief refused, with limited reconsideration allowed.

Natural justice in GST recovery proceedings: HC allows reply to notice and directs fresh order after consideration.

Statutory appellate remedy under GST bars writ relief where liability depends on facts and no exceptional circumstance is shown.

Natural justice and statutory appeal under GST bar writ relief where no reply or hearing request was made.

GST registration cancellation invalid when order travels beyond the show cause notice and denies a fair hearing.

Composite GST show cause notice and assessment order invalid where they covered multiple tax periods.

Resolution plan approval extinguishes excluded tax claims and bars post-approval recovery actions.

Buy-back of own shares is not taxable under section 56(2)(x) when the shares are extinguished on completion.

Limitation under section 201(1) bars belated tax proceedings; the saving proviso to section 201(3) cannot revive time-barred matters.

Bona fide delay and BSNL VRS compensation treated as exempt retrenchment compensation under section 10(10B).

Equal treatment for co-owners bars unexplained investment addition when the same land transaction was already accepted in another hand.

Ad hoc disallowance from cash expenses is unsustainable where books are accepted and no proper enquiry is made.

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.

Condonation of delay accepted as the SC declined interference with the Tribunal's judgment and dismissed the civil appeals.

Customs penal liability for foreign exporters requires clear extraterritorial reach and independent proof of penal ingredients.

Mandatory timelines under Customs Brokers Licensing Regulations vitiate proceedings when show cause notice and inquiry report are delayed.

Mandatory Regulation 17 timelines under Customs Brokers Licensing Regulations invalidated delayed notice and inquiry proceedings.

Burden under the Customs Act fails without corroboration: hearsay and call records did not prove smuggled foreign-origin gold.

Statutory limitation in customs appeals cannot be extended beyond the outer limit, though writ relief may restore merits review.

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.

Liquidation dividend distribution requires notice before recovery of excess payments and only proportionate reserves for pending claims.

Delay condoned, but no ground found to interfere with the High Court order; special leave petition dismissed.

Share transfer rights, meeting notice validity and non-compete obligations can bind a transferee under the joint venture framework.

Foreign company status under Companies Act depends on Indian business presence; jurisdiction issue remanded for fresh factual determination.

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.

Sufficient Cause for Non-Appearance justified restoration and fresh hearing after the tribunal accepted the explanation as genuine.

Project-specific insolvency in real estate confines claims to one project, while other project stakeholders may proceed independently.

Corporate debtor appeals by suspended directors are incompetent once insolvency control vests in the interim resolution professional.

IBC resolution plans bind stakeholders and can override shareholder objections to state consent, property, and discrimination claims.

Limitation for IBC company appeals runs from open-court pronouncement, and certified-copy exclusion applies only if timely sought.

Commercial wisdom in insolvency resolution prevailed; plan selection, escrow treatment, and voting extensions were upheld as compliant.

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.

Restoration of confiscated property under PMLA requires statutory conditions, including framed charges and final adjudication.

Fugitive economic offender threshold: subsisting warrant and prima facie evidence can sustain declaration under the 2018 Act.

Equivalent-value attachment under money-laundering law can stand even where the property is jointly owned and proceeds are dissipated.

Additional evidence at appeal stage requires due diligence, relevance, and a recognised legal ground; bare requests fail.

Proceeds of crime and provisional attachment: pre-existing commercial deals were excluded, but a delayed dairy payment was upheld.

Single-member PMLA Bench, limitation exclusion, and prima facie proceeds-of-crime link upheld for attachment confirmation.

Merger and acquisition advisory was not Management Consultancy; Section 66A could not tax individual shareholders on import of service.

Composite works contract and repeated extended limitation invocation both failed, defeating service tax demands, interest, and penalties.

Licence fee for railway catering permissions is not taxable support service consideration; reverse charge demand and extended limitation fail.

Tour operator services were taxable in the pre-negative list period, but conflicting legal views barred extended limitation and penalty.

Mobilization advance before point of taxation regime was not immediately taxable; penalty fell and interest needed verification.

Voluntary tax payment before notice and reasonable cause barred penalty, while the service tax demand already paid remained intact.

Appropriation of duty and interest paid against confirmed liability, with Rule 25 penalty sustained under the excise framework.

CENVAT credit under Rule 6: no reversal liability arises when no common credit is taken for non-excisable goods.

CENVAT credit penalty not sustainable where irregular credit was reversed, interest paid, and suppression of facts was unproved.

Section 11D Recovery Limits Stock Transfers Do Not Trigger Excise Demand When Amount Already Reaches Government

Refund limitation under Central Excise law runs from the appellate order, while adjudication appropriation converts deposit into duty.

Rule 6(3) Cenvat credit liability cannot be reimposed where an identical issue was already finally decided for the assessee.

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.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

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

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

Bank amalgamation under Section 45 upheld: depositor classification, staggered repayment and interest treatment found lawful.

Cheque presentation period and stale-instrument dishonour under the Negotiable Instruments Act: liability and vicarious liability were not made out.

Company arraignment is mandatory before prosecuting directors for cheque dishonour under the Negotiable Instruments Act.

Security cheques can attract Section 138 when a legally enforceable loan debt exists on presentation and remains unpaid.

Section 139 presumption in cheque dishonour complaints cannot be rebutted at the process stage; liability must be tried on evidence.