Non-speaking adjudication in GST show-cause proceedings: remand for fresh hearing after failure to apply mind and record reasons

Condonation of delay under Section 107(4) J&K SGST/CGST Act: 15day delay condoned and appeal remitted for merits.

Determination against a deceased proprietor invalid where no showcause was issued to legal representative; impugned order set aside.

GST registration revocation allows applications for reinstatement, return filing and instalment tax payments; bank defreeze subject to security

Input Tax Credit denial for supplier nonfiling of GSTR3B set aside; appellate reliance beyond notice remanded.

Access to seized electronic evidence and documents remanded for supply and fresh adjudication, with opportunity to respond.

Reopening assessments under Sections 148 and 153C against seized material; SLP dismissed for delay and on merits.

Penalty under Section 271D requires AO recorded satisfaction for breach of Section 269SS; appeal dismissed for delay and merits

Withdrawal of exemption under charitable provisions to seek alternative notification permitted, authority directed to process withdrawal on applicants' request.

Validity of faceless assessment notices issued by JAO instead of FAO - HC to reconsider applications citing new clarification.

Reopening of assessment by wrong authority in faceless scheme - condonation refused and Special Leave Petition dismissed.

Binding effect of approved resolution plan on statutory tax liabilities upheld, postapproval tax demands held invalid and review dismissed.

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

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal

Special Leave Petition delay of 203 days led to dismissal on delay and merits; condonation denied.

Admissibility of recorded customs statements and penalty under section 112(b)(i): penalties set aside after noncompliance with 138B procedure

Customs valuation and antidumping duty on declared import value ruled unsustainable where transaction value not properly established.

Electronic evidence admissibility in Customs penalty proceedings: unreliability of unverified DVDs leads to penalty quashed.

Valuation of networking equipment imports: embedded software included in hardware value; extended limitation denied and penalty set aside.

Transferable duty credit scrips validity and bonafide transferee entitlement to duty exemption upheld where scrips valid at import.

Director disqualification and interim restraint on creation of third-party interests in company assets - interim orders upheld, appeals disposed

Interim injunction against removal as director denied where EGM challenge was not properly before the company petition; appeal dismissed.

Condonation of delay in filing a Special Leave Petition leads to dismissal after a 406-day unexplained delay, with merits not entertained.

Approval of Scheme of Arrangement challenged as evading MPID Act; overwhelming creditor approval upheld and minority appeal dismissed

Oppression and mismanagement exit option review requires NCLT to pass a reasoned order; remand justified and interim revival denied

Transfer of registry funds to Settlement Account under Scheme of Arrangement permitted to facilitate settlement of creditor and investor claims.

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

Mediation settlement enforcement in appellate proceedings treated as decree, registry directed to draw decree and dispose appeal by consent

Proportionality of administrative penalty in disciplinary proceedings: delay led court to reduce suspension to period served

Effect of Approved Resolution Plan under IBC on Extinguishment of Claims and Abatement of Proceedings; Appeal Closed

Moratorium under Section 14 and SARFAESI action against personal guarantor - contempt appeal under Section 19 held not maintainable.

Share application money treated as financial debt: Section 7 petition admitted, appeal dismissed and refund ordered to proceed with CIRP remedies

Corporate guarantee invocation and balance sheet acknowledgement under Limitation Act sustain insolvency petition admission; appeal dismissed

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

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Foreign exchange contravention involving under-invoicing and unauthorized remittances; penalties reduced for company and three directors.

Third-party receipts for export proceeds unlawful pre-08.11.2013; RBI circulars not retrospective; directors fined Rs3L each.

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

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Transfer of trials between Special Courts under PMLA and BNSS upheld, allowing consolidation before a single judge.

Anticipatory bail under PMLA in complex moneylaundering with layered mule accounts denied to protect custodial interrogation and evidence recovery.

Scope of investigation under PMLA: ED limited from reinvestigating predicate offence; attachment upheld and appeals dismissed

Freezing of bank accounts under PMLA: email communication cannot substitute formal order, resulting in lifting of freezes.

Legality of arrests under PMLA: scope of judicial review limited; challenges to ECIR additions and alleged ignored material rejected.

Regular bail under PMLA where proceeds are prima facie unproven and tripletest risks are not established, bail granted with conditions

Service tax treatment of TDS paid on behalf of service providers: appeal allowed as TDS excluded from taxable value

Valuation of consulting engineer services under reverse charge: reimbursed expenses excluded from taxable gross amount; appeal dismissed

Retreading of tyres taxable as maintenance and repair service; procedurally defective penalty set aside for lack of supporting findings.

Revenue-sharing arrangements in business support services deemed principal-to-principal and not taxable, appeal allowed with relief

Service tax assessment based on Income Tax data quashed for lack of corroboration; refund ordered; filing penalty upheld

Clearing and forwarding services service tax limitation, liability and penalty reassessment ordered; fresh demand and interest directed.

Cenvat credit eligibility for inputs and input services remanded for recomputation and redetermination, including civil immovable works

Aviation turbine fuel exemption and warehouse removals allowed for supply to foreign aircraft, order recovering duty set aside

MRPbased valuation and extended limitation: bona fide valuation error found not to justify extended period demand, appeal dismissed

Cashew Shell Liquid SSI exemption affirmed after corrigendum and TRU clarification; duty demand, interest and penalty quashed.

Special rate fixation and Cenvat selfcredit entitlement - remand to implement tribunal rates and allow selfcredit under High Court order

Service of show cause notice and limitation: postorder or noticeboard posting does not validate timebarred SCNs; relief granted.

Sale for export versus sale in the course of export: court finds export nexus determines tax exemption and sets aside revision order.

Rejection of belated VAT appeal for delay and failure to notify change of address; petition dismissed

DRT sale certificate effect on revenue records: purchaser's registration free of encumbrances confirmed, salestax charge removed subject to further court orders

Statutory pre-deposit under Haryana VAT Act: court refuses waiver but permits bank guarantee or adequate security.

Delegation of revisional power under West Bengal VAT Act: delegatee's revision cannot be revised by another delegatee; earlier order quashed.

Sales tax deferment entitlement during validity of final eligibility certificate upheld; State revisions dismissed, cancellation treated prospectively.

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

Extension of arbitrator mandate under Section 29A can be sought after mandate expiry; court may grant with conditions and sanctions

Liquidated damages and public utility exception in contracts: limited modification of arbitral award permitted; appellate reworking reversed.

Arbitrability of alleged forged arbitration agreement: referral to arbitration quashed but appointment of arbitrator refused

Proof of cheque issuance by a company and agent: lack of direct evidence negates statutory presumptions and overturns conviction

Dishonour of cheque and vicarious liability of company officer affirmed; conviction and sentence confirmed on revision.

Director liability under negotiable instruments Act: one director summoned for active involvement; another discharged after proved resignation.