GST offence bail application: Court grants bail after finding offences triable by Magistrate and presumption of innocence

GST registration cancellation and revocation require prior opportunity to be heard; restoration warranted when liabilities are discharged.

Challenge to Appellate Authority orders under GST: alternative remedy before GST Appellate Tribunal leads to refusal to entertain writs

Withholding of electronic credit ledger and restriction on ITC use: HC directs adjudication within a week and possible unblocking.

Consolidation of tax periods and show cause notice under Section 74 notice quashed, reissue permitted subject to statutory limits

GST profiteering pass-through of reduced tax rate upheld; profiteered amount recoverable and deposit to consumer welfare fund

Deduction under 80IA for market value of electricity affirmed by prior Supreme Court precedent; appeal dismissed

Condonation of appeal delay and availability of constitutional writ relief to cure time-bar, relief granted.

Territorial jurisdiction of Tribunal benches and transfer procedure clarified; Delhi Bench restored appeals to decide them on merits

Reopening of income tax assessment: sanction granted by wrong authority invalidates notice and reassessment, relief to assessee.

Penalty under Section 271(1)(c) for incorrect expense claim rejected; incorrect claim not treated as inaccurate particulars

Stamp duty value versus fair market value under section 56(2)(x): AO should refer matter to DVO; appeal allowed

Benami transaction and provisional attachment contested; failure to prove beneficial ownership led to denial of attachment and dismissal of appeals.

Benami property and corporate debtor assets during insolvency protected; NCLT-approved resolution plan and new management insulated from actions

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

De-bonding of Export Oriented Unit and applicability of Condition 10; remand ordered for de novo appellate consideration.

Amendment to Import General Manifest and clearance of imported copper wire rod; interest deposit allowed under protest pending appeal

Transaction value vs contemporaneous price in related-party imports: third-party prices insufficient to overturn declared assessable value, appeal allowed

Rate of interest on refund of pre-deposit fixed at 6% by statutory notification, appeal dismissed enforcing that rate.

Classification of MAP and air temperature sensors affirmed under tariff heading for precision measuring instruments; appeal allowed.

Section 155 safeguards: show cause notices cannot serve as notice under s155(2); remand only to identify trigger and compute limitation

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

Rectification of register of members and limitation: discoverability of fraud governs commencement and can render claims time-barred.

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

Invocation of personal guarantee: guarantee-enforcement petition held maintainable and interim moratorium effective from filing, remitted for fresh orders.

Liability of directors for company tax in liquidation and limits on attaching directors bank accounts pending relief

Maintainability of Section 7 claims by real estate allottees where consent terms classify them as financial creditors, remand ordered to determine threshold fulfilment.

Inventory write-off in insolvency: fraudulent and wrongful trading standards require proof of dishonest intent before contribution ordered

Treatment of creditor claims as contingent liability order set aside and petition restored for fresh adjudication on debt, default and dispute

Approval of resolution plan and post-approval modification of acquisition structure; operational creditors and employee dues protected.

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

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

Permission to travel during trial granted with virtual appearance and financial surety; return required within six months.

Bail under PMLA in alleged loan diversion money laundering allowed with bond and sureties; higher review declined to disturb it

Condonation of delay in filing appeal denied, resulting in dismissal of civil appeal for lack of sufficient cause

Levy of Service Tax based on third-party income tax returns remitted for fresh adjudication; pre-deposit dismissal set aside

Service tax on construction services: no levy before 01.07.2010; post-period demands quashed where construction was for personal use.

Export of services classification and 'used outside India' test: benefit accruing abroad qualifies services as export, relieving service tax liability.

Classification of Health Care versus Cosmetic Surgery services remanded for procedure-specific analysis; tax liability to be recalculated.

Reverse charge liability for manpower supply services under Finance Act; extended limitation demand quashed and appeal allowed.

Condonation of delay in challenge to customs and service tax appellate order; delay condoned and appeals dismissed

Central Excise refile delay and condonation in appeal resulted in dismissal by 308 day limitation delay

Valuation of excisable goods to related parties and applicability of valuation rules appeal allowed, demand and penalty set aside

Clearance of packing materials as scrap mis-declaration led to dismissal of appeal and duty demand sustained

Place of removal for OEM clearances and CENVAT credit on outward transportation remanded pending contract verification

SSI exemption and brand ownership dispute: rural location and brand control found sufficient, duty and penalties quashed on merits.

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

Directors' liability for cheque dishonour during CIRP moratorium and IRP appointment-held not in charge; summons quashed

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

Validity of contract and arbitral procedure defects resulted in award being set aside for procedural irregularities and lack of evidence