Internal road-laying in infrastructure projects: dispute over 12% vs 18% output tax rate; 18% levy set aside, reassessment ordered.

Electricity supply via intermediary to foreign buyer: not "export of goods" under IGST ss.2(5), 16; refunds recalculated

Composite tax assessment order spanning three years rejected; lack of service excused delay, matter remanded for separate yearly orders.

Input tax credit (ITC) claim disallowed due to late GSTR-3B filing; appeal rejection on limitation set aside, remitted.

GST notices served only via portal "Additional Notices and Orders"; delayed taxpayer knowledge leads to appeal delay dismissal set aside.

GST registration cancellation and blocked ITC claims for 2017-21; writ denied for non-response, rectification u/s 161 allowed.

Income Declaration Scheme declarant's missed third instalment: self-assessment tax treated as scheme payment, Form-4 ordered issued

Tax reassessment after insurance-sector search: s.148A(3) order lacked reasons addressing objections, so s.148 notices quashed and remanded.

Capital gains exemption for JDA-linked property sale: s.54 transfer date and deposit rules clarified; relief granted.

Income under-reporting from estimated expense disallowance and s.40(a)(ia) TDS interest disallowance: s.270A penalty upheld, appeal dismissed.

Depreciation claim on "right under service agreement" sparks s.270A misreporting penalty dispute; levy deleted for wrong charge notice.

Non-resident service fees from Indian customer taxed via alleged PE; protective-only income computation u/s44DA enforced, assessment quashed.

Immovable property declared benami under Section 2(9)(A) PBPT Act; shell company loans, time-barred debts ignored

Demonetization cash deposits and RTGS transfers alleged as benami property; s.24(1) "reasons to believe" upheld, appeal dismissed.

Property purchases in another person's name with buyer funding: treated as benami u/s2(9)(A), attachment upheld

Property purchase funded by another's payments, treated as benami u/s2(9)(A); appeal dismissed, attachments including sale proceeds upheld.

Benami property purchase and continued holding after 2016 amendments-provisional attachment upheld; later transfers void under s. 6

Auction purchase funded via alleged lender-whether payments were benami u/s2(9)(D); provisional attachment upheld, appeals dismissed.

Customs broker licence revocation and penalty dispute over denied cross-examination and documents; Rule 14 action upheld, SLP dismissed

Imported smart vision sensor for automated industrial inspection classified as optical checking instrument under CTH 9031 49 00

Imported embolization coil classification: "artificial body part" vs implanted therapeutic appliance; placed under CTI 9021 90 90.

Low-erucic rapeseed/canola crude oil imports: classified under 1514 11 20; 8% preferential duty allowed with origin rules.

Tariff classification of electric tactical hauler and parts: vehicle under 8709, remote 85269200, charger 85044030, parts 87099000.

Small enterprise importer's right to sell declared imported stock until 31.12.2025 and conditional goods release ordered

Shareholder dispute over share transfer/oppression petition (ss.59, 241-242) sent to court-appointed mediation after mediator deadlock.

Company petition dismissed after party's absence and missed document-filing directions; Rule 11 recall allowed, restoration ordered for decision on merits.

Alleged lawyer misconduct over appeal filed on oral instructions; misconduct claim rejected, counsel may pursue criminal complaint

Shareholder's oppression and mismanagement petition withdrawal authority u/r 82(2) challenged; withdrawal and delay dismissal upheld.

Family groups' equal shareholding settlement and demand drafts under Companies Act ss.241-242 replace contested oppression claims; appeal closed.

External forensic audit for bank lender action under RBI directions-consultant conflict and unsigned FAR led to invalidation.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Appeal in PIL on alleged misleading financial safety ads dismissed for lack of bona fides and genuine public interest

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

Interest on investor refund amounts-whether payable and how computed-clarification allowed before SAT; appeals dismissed with liberty.

Insider trading show-cause notice challenged for being issued by an unauthorised officer and based on pre-judged allegations; quashed.

Self-financed preferential share allotment via circular fund flows held fraudulent; s.15HA joint penalty upheld despite 10-year SCN delay

Alleged loan agreement claim in CIRP challenged as bogus due to defective documents; rejection upheld, appeal dismissed.

Limitation period for IBC s.42 appeals during COVID extensions, delay condoned and appeal restored for merits hearing

Stamp duty and later loan sanction letters in guarantee deeds-insolvency admission u/s7 upheld; appeal dismissed.

EPF interest and damages assessment for pre-insolvency dues after CIRP start barred by IBC s.14 moratorium; appeal dismissed

Section 9 IBC insolvency admission after prior appellate mandate: lower forum barred from rechecking preconditions; appeal dismissed

Related-party creditor's CIRP bid against company challenged by shareholders; appeal held maintainable, admission set aside for fraud/collusion

Foreign arbitral award enforcement and execution against affiliated non-signatories after asset diversion; limitation challenge barred; execution partly allowed.

FERA/RBI approval dispute in property transaction re-litigated via Article 226 after civil suit and s.96 appeal; dismissed as res judicata.

Non-resident share allotment tied to importing second-hand machinery upheld; RBI approval valid, FERA claims rejected, appeal dismissed

Penalty for undervalued export proceeds u/s13(1) FEMA-appeal to enhance penalty dismissed as quantum is discretionary.

Seized cash and FEMA contraventions: document-supply and hearing fairness upheld; confiscation and separate penalties sustained, total reduced.

Failure to repatriate foreign currency within 180 days: penalty reduced, but confiscation set aside for mere cash possession.

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

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Money laundering bail during prolonged pre-trial custody and stalled case progress, despite PMLA s.45 twin conditions; bail granted.

Pre-cognizance hearing u/s223 BNSS and delayed challenge to cognizance order-198-day delay not condoned, petition dismissed

Provisional attachment of equity shares: refusal to release under s. 8(8) PMLA set aside for no hearing, Rule 3A(4).

Money-laundering charges over siphoning public funds by a public servant: no s.197 CrPC sanction needed at cognizance stage.

Attached real estate bought via alleged money-laundering-"proceeds of crime" under PMLA-attachment upheld; appeal dismissed.

Money-laundering case over 2008-2013 transactions and delayed proceedings: Section 45 twin-conditions weighed, regular bail granted

Works contract for water-supply pipelines under public scheme-tax exemption under Sl.12 Notification 25/2012-ST denied; demand upheld.

Lump-sum textile processing job-work contracts vs "manpower supply" classification; service tax demand for manpower supply set aside

Service tax payments and returns under wrong PAN, audit and income-tax data trigger time-bar dispute; demand set aside

CENVAT credit on office repairs, employee wellness and restaurant services u/r 2(l) upheld; small exclusions denied, demand time-barred

Service of adjudication order u/s37C: delivery to office security questioned; appeal time-bar rejection set aside, remanded.

Alleged large-scale service tax evasion by company managers over taxable services and missing returns leads to bail denial

Cenvat credit on imported smart cards sent for barcode pairing/testing-treated as job work u/r 4(5)(a), no reversal

Proportionate CENVAT credit reversal on input naphtha for exempted goods u/r 6(3A), amendment benefit upheld; appeal dismissed

Restoration of appeal dismissed for long, unexplained delay-"sufficient cause" rejected; refusal to condone seven-year delay upheld.

Cess on job-work dyeing of grey fabric u/s5A questioned; intermediate processing not "manufacture", demands and appellate order quashed.

CENVAT credit for travel agents, club membership, real estate agent and outdoor catering services-mostly allowed; catering credit denied after 01.04.2011

Delay in filing penalty appeal during COVID-19 portal disruptions held "sufficient cause" u/s5; condonation allowed.

Export sales turnover claimed exempt u/s5(1) on H-forms, with revisional refusal to consider them set aside.

Sales tax refund after rectified assessment: when six-month clock starts under s. 33-E, interest denied as paid promptly.

Late filing of CST statutory declaration Forms C, E-I, E-II for AY 2013-14 allowed, reassessment ordered in 90 days

Bank's registered mortgage versus later State tax lien on same property; earlier security upheld, lien removed from records.

VAT on extra-neutral alcohol and spirits collected but not deposited with returns, leading to statutory interest upheld.

VAT on telecom receipts from SIM cards, recharge coupons and value-added services rejected; assessments quashed, appeal allowed.

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

Cheque bounce case using distant bank branch to create jurisdiction - transfer allowed u/s446 BNSS, larger bench sought

Cheque dishonour complaint u/s138: accused can't be discharged after summons; discharge order set aside, trial restored.

Cheque for alleged cash loan repayment and time-barred debt u/s138 NI Act; acquittal upheld, appeal dismissed.

Cheque dishonour case under NI Act s.138: accused failed to rebut debt presumption; conviction and cheque-amount compensation upheld.

Single mortgage deed securing four separate loan agreements treated as distinct transactions; aggregate stamp duty u/s5 upheld

Joint s.138 cheque-bounce complaint for two payees: split required; one payee's case quashed, other continues despite arbitration clause