Natural justice in tax adjudication requires effective service of notice, opportunity to reply, and a personal hearing before adverse orders stand.

Statutory GST appeal mechanism prevails, with writ relief declined and recovery stayed on compliance with pre-deposit and undertaking requirements.

GST levy on seigniorage fee royalty kept in abeyance pending Supreme Court ruling, with security deposit directed.

Late fee for delayed GSTR-9 filing remitted for fresh consideration in light of binding precedent.

GST assessment on unsupported reply remitted for fresh adjudication, subject to pre-deposit and filing of supporting documents.

Employment relationship excludes GST where bank agents are controlled employees, not independent service providers.

Medical reimbursement exemption bars Fringe Benefit Tax on amounts up to the statutory limit under the Income-tax Act.

Penalty for false exemption claim upheld where taxable capital gains were consciously concealed despite advance tax payment.

Invalid demand notice: prolonged inaction and doubtful service of foundational tax orders led to quashing of default notice.

Arm's length royalty under transfer pricing was upheld at 1% as regulatory approvals and later-year acceptance were not decisive.

Reassessment limitation under substituted regime upheld, while writ interference was refused due to disputed capital gains facts.

Broad definition of interest under income-tax law covers credit-related charges and supports independent deduction claims.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Alternative statutory remedy bars writ intervention, leaving the petitioner to pursue appeal before the Commissioner (Appeals).

Interpretation of baggage rules remained central as interim relief was refused and special leave was declined in the connected matter.

Finality in customs assessment bars reopening of implemented refund disputes, while reassessment was also upheld on merits.

Knowledge for Customs Penalty: Local purchaser escaped penalty because no proof showed awareness that goods were liable to confiscation.

Notified gold under customs law: failure to prove lawful source sustained confiscation, with penalty reduced for limited carrier role.

Certificates of origin must be challenged through the prescribed verification mechanism before preferential customs duty is denied.

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.

Restoration of struck-off company name turned on business continuity evidence and misappreciation of records; refusal was set aside.

Recorded satisfaction and locus standi are essential before ordering company investigation under Section 213(b).

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.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Insolvency moratorium is confined to the debtor in proceedings and does not protect a separate principal borrower.

Approved resolution plan distribution cannot be altered, and dissenting creditors remain protected by liquidation value entitlements.

Restoration after dismissal for default requires strict compliance with the special time limit and sufficient cause in insolvency proceedings.

Statutory planning orders fall outside insolvency jurisdiction where the development authority acts independently of the resolution plan.

Court deposit by corporate debtor remains insolvency estate asset and must be dealt with through the resolution process.

Limitation for company appeals under the Insolvency and Bankruptcy Code made the appeal time-barred after expiry of the condonable period.

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.

Electronic records and corroborated retracted statements can support foreign exchange contraventions; penalty was reduced on appeal.

FEMA export proceeds and agency commission: foreign buyer payments to overseas agents are not automatically the exporter's receivable.

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

Sanction under Section 197 CrPC not required where alleged money-laundering acts lack nexus with official duty.

Retention of frozen bank accounts under money-laundering law upheld where timely authorisation and prima facie laundering material existed.

Bona fide purchase and source of funds must be tested on evidence before the PMLA forum; status quo on properties maintained.

Bona fide property sale proceeds cannot be treated as proceeds of crime without a proven nexus to tainted funds.

Section 32A protects liquidated corporate debtor property from post-liquidation attachment for prior offences, leading to setting aside of the order.

Self-occupied attached property and notional rent: possession is ordinarily retained unless exceptional circumstances justify interference.

Refund rejection cannot sustain tax demand where payment was made under audit advice on a non-taxable transaction.

Works contract valuation allows different Rule 2A methods for separate service components when goods value is determinable and composite billing is not.

Limitation for service-tax appeals: delay beyond the outer condonable period cannot be excused once deemed service is established.

Ex parte adjudication set aside and tax proceedings remitted from show cause notice stage after denial of reply and hearing.

Sabka Vishwas Scheme eligibility barred where tax was paid only after summons and investigation had begun.

Refund of excess service tax remains subject to statutory limitation and unjust enrichment under the refund framework.

Cenvat credit on pre-amendment factory setup services remained available despite later invoicing, payment and availment.

Manufacture test in excise law: converting waste PET bottles into PET flakes did not create a new commercial commodity.

Payment under protest in excise refund disputes excludes limitation when disputed duty is appropriated during an appellate stay.

Residue scrap from manufacture may qualify for budgetary support where it is not expressly excluded under the scheme.

Delayed refund interest is payable on wrongfully retained tax money, with further interest limited to the filing date.

Classification of laminate adhesives under Chapter 35-06 upheld on settled Tribunal precedent, not Chapter 39-09.

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.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

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

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.

Specific averment required for director liability in cheque-dishonour cases; prior revision does not bar inherent jurisdiction.

Fraud classification under RBI directions requires disclosure and response, but no absolute right to personal oral hearing.