Presumption of constitutionality and proper officer powers under GST law were upheld, with the challenge to the circular rejected.

GST registration cancellation for curable defaults may be reversed where the taxpayer regularises returns and dues within time.

GST rate increase claim reconsidered, with direction to take corrective measures within two months.

Alternate statutory remedy under GST bars writ jurisdiction where appeal to the Tribunal remains available and timely.

Writ jurisdiction and alternative remedy bar: CGST challenge to notice and order left for statutory appeal.

Natural justice in tax recovery requires effective notice and hearing before coercive action, with interim bank account relief possible.

Coercive tax recovery restrained during first appeal where more than half the disputed demand was already paid.

Reassessment notices against a deceased assessee were unsustainable where legal representatives were not proceeded against under the Income-tax Act.

Reopening beyond four years fails where the Revenue relies on already examined material and no failure of disclosure is shown.

Section 80-IB(10) dispute: questions 6.4 to 6.7 favoured the assessee, while the remaining issue was academic.

Transfer pricing aggregation and TNMM benchmarking sustained where concurrent findings and binding precedent barred selective method substitution.

Section 263 and capital gains classification dispute ends after ITAT's fresh-verification remand is upheld.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Customs statement evidence requires mandatory section 138B compliance before reliance in adjudication.

Customs confiscation requires proof of smuggled origin; an unrebutted purchase invoice can defeat suspicion alone.

Misdescription of imported food testing kits denied exemption and sustained extended limitation and penalties.

Reclassification and undervaluation in customs imports upheld only where examination records and documents supported the demand.

Customs Act offences require proof of false declaration or attempted evasion; mere concealed gold and suspicion are insufficient.

Natural justice in Foreign Trade Policy relaxation demands reasoned consideration and effective hearing before rejecting hardship-based relief.

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

Transfer of winding up proceedings upheld where no irreversible stage was reached and expense claims could still be pursued

Penalty discretion under Companies law requires proportionality, separate certification, and no automatic multiplication against directors.

Settlement scheme implementation secured by keeping conflicting orders in abeyance and directing expeditious escrow payment steps.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

SCORES complaint remedies and civil compensation claim found outside tribunal jurisdiction; appeal dismissed with other remedies left open.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

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.

Insolvency resolution plan finality bars post-CIRP recovery of pre-resolution electricity dues not filed in the insolvency process.

Stale electricity arrears and unsubmitted insolvency dues cannot be enforced against an auction purchaser or used to disconnect supply.

Pre-existing dispute test under insolvency law failed where emails and cheques showed acknowledgment of debt, not a genuine dispute.

Share application money is not financial debt where funds were invested for equity allotment, defeating Section 7 insolvency action.

Moratorium protection during CIRP bars lease termination and eviction where corporate debtor remains in possession.

Time-bound CIRP and liquidation for prolonged delay upheld; adverse remarks against the resolution professional also sustained.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Competition law principles on cartelisation, dominance and prima facie closure in vendor procurement disputes

Freezing of bank accounts under PMLA requires proof of proceeds of crime before the statutory presumption can apply.

Pre-cognizance hearing under new criminal procedure law applies to PMLA complaints; administrative filing steps do not save the old regime.

PMLA investigation powers upheld: ECIR, summons, Section 50 statements, and corruption proceedings against a private person survived challenge.

Release of excess proceeds of crime cannot be refused merely because a challenge to reduced quantification is pending.

PMLA bail relief granted after co-accused bail, advanced age, and prolonged custody were considered.

Anticipatory bail in a serious economic offence turns on prima facie role, custodial interrogation, parity, and criminal antecedents.

CENVAT credit and tour operator tax dispute: extended limitation rejected, part of the credit denial sustained, and appeal dismissed.

Past service tax liability cannot be recovered from a security deposit without a contractual clause or timely enforceable claim.

Service tax reassessment remand follows expanded demand based on third-party data and fresh adjudication opportunity.

Service tax adjudication remitted for fresh reply on levy, exemption, reverse charge and limitation issues.

Statutory limitation governs refund claims for tax paid by mistake when lodged before tax authorities, making late claims time-barred.

Strict compliance for service tax abatement denied where Cenvat credit on input services broke notification conditions.

Destination-sale freight credit and limitation: outward freight tax credit was allowed, and extended limitation failed for want of suppression.

Physical verification and corroborative evidence are essential before alleging shortage, clandestine removal, brand-name misuse or invalid credit.

Ultra vires excise rule leaves demand, interest and penalty unsustainable after finality of the High Court ruling.

Clandestine removal demands need corroborative evidence; private records, uncertified electronic printouts, and untested statements are insufficient.

Cenvat credit demands based on untested third-party statements fail without Section 9D compliance and corroborative evidence.

Optional maintenance charges excluded from excise value where separately contracted and not shown to be compulsory sale consideration.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Consignment transfer burden of proof failed, so goods were treated as inter-State sales and penalty was upheld.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Alternative statutory remedy and limited review jurisdiction prevented interference with tax assessment-related revision and review orders.

Stock transfer under CST law prevails where depot-level sales follow a framework arrangement and Form F defects are only procedural.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

MPID Act deposit definition and financial establishment scope can apply despite civil dispute or failed IPC allegations.

Permanent injunction against trademark misuse followed defendants' undertaking to cease operations and drop all misleading branding.

Statutory notice and presumptions under the Negotiable Instruments Act failed where debt and service were not proved.

Bail pending trial where custody was prolonged and investigation had substantially progressed through filing of charge sheets.

Tenant default under Order XV Rule 5 CPC requires fact-specific scrutiny before striking off defence or ordering remand.

Signed order prevails over oral dictation where corrections are non-material and no rehearing is warranted.