Maintainability of writ petitions in fraudulent Input Tax Credit cases affirmed; statutory appellate remedy preferred, SLP dismissed.

Judicial review of High Court order on refund directed by appellate authority-special leave petition dismissed; refund period extended two months

Division Bench precedent and stare decisis in writ appeals; impugned orders left undisturbed, special leave petitions dismissed

Service of notices via GST electronic portal and denial of personal hearing - writ dismissed; statutory appeal available.

Validity of assessment under section 63 quashed for lack of hearing; remanded with 15-day reply and 10% deposit

GST inquiry summons and evidence gathering distinguished from initiation of proceedings; anticipatory relief at investigatory stage denied and writ dismissed.

Non-payment of TDS prosecution quashed after tax, interest and compounding paid; warrants and attachments vacated.

Inspection of seized assets: court affirms inspections need reasonable notice only; search standards not required, notices upheld.

Reopening of assessment under section 147 over claimed bogus-invoice expenditure denied after ledger analysis and lack of opportunity to explain

Reopening of assessment for alleged escapement of income challenged where reliance on unrelated third-party statement failed to establish escaped income; notices quashed.

Income tax exemption for charitable activity affirmed, HC upholds ITAT and applies precedent resulting in relief for assessee

Validity of reassessment proceedings under Section 153A: reopening beyond ten-year limit held invalid; writ allowed

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

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

Benami transactions and vicarious liability in partnership finances: managing partner implicated while dormant partner discharged for lack of averments

Condonation of delay in challenge to High Court judgment; appeal not entertained and Special Leave Petition dismissed.

Seized gold jewellery refund claim: market-value payment ordered and costs for delay imposed after disposal without notice

Confiscation and preservation of seized gold jewellery: court orders market-value compensation where statutory procedure was breached

Penalty on Customs House Agents challenged for lack of mens rea and misapplication of penalty provisions, writ allowed restoring relief.

Proportionality of punishment in export mis-declaration upheld; penalty and confiscation sustained, writ petition rejected despite natural justice plea

Rectification of customs bill of entry unit price errors remitted for reconsideration and hearing; communication set aside.

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

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.

Violation of principles of natural justice in hearing regulated oral time and requirement to file written note upheld; appeal disposed

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

CIRP initiation for operational debt under multiple agreements - contested appeal dismissed, NCLAT order upheld by Supreme Court

Time limitation for Section 9 IBC claims upheld by Supreme Court; appeal dismissed for lack of settlement evidence.

Admission of Section 7 insolvency petition upheld where debtor's refusal to permit stock audit and cooperate scuttled MSME restructuring; appeal dismissed.

Deemed CCI approval under Green Channel in insolvency resolution: appellate review refused; challenge to proceed before CCI or HC

Treatment of homebuyer claims in CIRP clarifies IP duties and resolution applicant responsibility; parties resolved dispute and allotment occurred.

Characterisation of debt in trade receivable assignments and CIRP claim form compliance - operational debt upheld; appeal dismissed

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.

Ex-post-facto approval of foreign share transfer regularises prior approval failure, but source-of-funds breach upholds penalty.

10% pre-deposit u/s19(1) challenged as rendering appeal illusory when going-concern at stake; appeals allowed, threshold modified

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

Regular bail in PMLA prosecution where trial delay persists - appellants granted release as trial unlikely to finish promptly

Enlargement on bail under PMLA for a woman accused; court relaxes twin conditions, grants bail with conditions

Search and seizure retention compliance requires recorded reasons and prior statutory steps before property can be lawfully retained and confirmed

Proceeds of crime and money laundering: absence of predicate offence or proceeds precludes PMLA prosecution, discharges ordered.

Provisional attachment and auction of mortgaged properties under PMLA allowed with SARFAESI auction conditions and excess deposit.

Money laundering under PMLA: prosecution reinstated for continuing laundering and attachment of proceeds restored for trial

Maintainability of writ petition and service tax exemption for road construction challenged, SLP dismissed and High Court order upheld

Service tax assessment by invoking extended limitation on omitted ST-3 disclosures quashed for jurisdictional error and procedural lapse

Condonation of delay in appeal denied where authorised representative existed; appeal dismissed for lack of sufficient cause.

Leviability of service tax on ocean freight under reverse charge rejected; departmental appeal dismissed and impugned order upheld

Limitation and condonation of delay: appeal dismissed where statutory 30 day cap barred any condoning and relief.

Levy of service tax on government water charges denied where licencee arranges drawal at its own cost, appeal allowed

Rule 26(2) of the Central Excise Rules: time granted to respond to show cause; vires challenge preserved.

Cenvat credit admissibility for imported goods and manufacture by blending upheld; extended limitation and penalties set aside.

Special Additional Duty on EOU domestic clearances should follow effective customs duty rate, preventing higher recovery than on imports.

Cenvat credit on capital goods handed to contractors affirmed where purchaser retained ownership and used goods in manufacture.

Cenvat credit on input services used for factory setup and modernization allowed where services nexus to manufacture exists; appeal allowed

Inclusion of freight and loading charges in excise assessable value; Tribunal rejects Section 11D demand and allows appeal

Priority of secured creditors' dues where security interest is registered with central registry; bank claims prevail over state authorities' claims

Service of statutory notices via portal upload: quashing order for non-prosecution and remand with fresh personal hearing allowed

Amalgamation and tax recovery: attachment of director's bank account quashed where liability vested in transferee, not dissolved transferor.

Entitlement to interest on delayed tax refund under statutory scheme: interest awarded from due date at six percent.

Sale in course of import: exemption claim upheld where contractual link and bona fide disclosure negate penalty, relief granted.

Supply of dolomite without Form C prompts reassessment; court orders fresh decision after buyer produces Form C

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

Dishonour of cheque: locus standi and statutory presumption sustained; conviction under Negotiable Instruments Act left undisturbed.

Dishonoured cheque under Negotiable Instruments Act: conviction sustained on unrebutted presumption; court removes state costs.

Vicarious liability of directors in cheque bounce disputes upheld; factual fraud defenses require trial evidence and summons remain.

Cheque dishonour prosecution and scope of appellate interference in acquittal appeals; acquittal affirmed for lack of privity and evidence

Maintainability of criminal complaint under Section 482 CrPC: civil element does not bar prosecution; criminal liability requires trial

Entitlement to regular bail in economic offence probe where arrest lacked necessity and custodial interrogation; bail granted on conditions