Writ jurisdiction declined for delayed appeal and incomplete disclosure in challenge to cancellation of registration.

Statutory appellate remedy bars writ interference where notice, reply and personal hearing satisfied natural justice in GST proceedings.

Reasoned GST registration cancellation orders are mandatory; unexplained cancellation without proper notice was set aside.

Writ interference under GST was refused where an efficacious appeal existed and the penalty order was reasoned and evidence-based.

Writ jurisdiction barred where an efficacious GST Tribunal appeal exists and pre-deposit cannot be sidestepped.

Applicability of GST circular vitiated adjudication and led to remand for fresh reconsideration

Informant reward under CBDT guidelines remains discretionary, with judicial interference limited to manifest illegality or patent arbitrariness.

Under-reporting of income absent, penalty under tax law fails where rectification orders showed nil assessed income.

Search-based reassessment must still satisfy Section 149 limitation; a belated Section 148 notice can be invalid.

Clerical error in tax audit reporting justified stay on recovery and prompt disposal of the pending appeal.

Explained cash deposits and deleted unexplained money addition; enhanced tax and rectification also failed.

Natural justice in revision proceedings: truncated hearing time under section 263 led to setting aside and remand for fresh adjudication.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment 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

Fresh allegations by corrigendum cannot be added after hearing closes; pre-amendment customs notice rules remain controlling.

Export of sugar consignments: representation to permit shipment and issue Let Export Order to be decided within two weeks

Customs seizure needs concrete reasons to believe; absence of material showing foreign origin led to quashing of seizure.

Customs release conditions cannot override a criminal court's custody order; excessive security deposit set aside.

Anti-dumping duty survives notification expiry; EOU exemption, manufacture claim, and duty-equivalent penalty were rejected.

Condonation of delay turns on sufficient cause; liberal approach applied and appeal sent back for merits hearing.

Share-transfer dispute, remand of partnership reliefs, and extension of receivership over estate assets.

Consent referral to arbitration in a company dispute led to setting aside the tribunal orders and appointing a sole arbitrator.

Winding up transfer to NCLT can be ordered without a party application unless the case has reached an irreversible stage.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

NCLT jurisdiction bars civil suits where oppression and mismanagement relief can cover access to company records and injunctions.

Maintainability of company petitions must be decided by the Tribunal, not the Registry, at scrutiny stage.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

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

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Deemed conveyance under MOFA survives insolvency moratorium; statutory duty to convey title must still be decided on merits.

IBC clean-slate protection and later decriminalisation barred continuation of prosecution for pre-CIRP environmental violations.

Personal guarantor liability can be proved from loan documents alone, without a separate guarantee deed.

Procedural defects and delay may be cured to preserve adjudication on merits, subject to strict compliance timelines.

Writ jurisdiction and alternative remedies bar interference with pending tribunal insolvency proceedings where forum shopping is evident.

Tentative determination of security interest and distribution entitlements cannot override a pending challenge to the earlier order.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

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

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

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.

Prolonged pre-trial incarceration justified bail under PMLA despite Section 45's stringent twin conditions.

PMLA bail and Article 21 liberty: prolonged incarceration can outweigh section 45 rigours in appropriate cases.

Discharge at PMLA stage turns on prosecution material alone, with prima facie proceeds of crime enough to proceed.

PMLA regular bail: bare association and uncorroborated links were insufficient, and prolonged custody favoured release.

PMLA arrest power requires fresh, objective material; stale or recycled suspicion cannot justify arrest under Section 19.

Pre-cognizance hearing in PMLA complaints is mandatory, including for corporate accused; non-compliance vitiates summons.

Pre-cut-off quantification under Sabka Vishwas is mandatory; a partial admission during inquiry does not itself establish eligibility.

Reimbursable expenditure excluded from service tax value for pre-2015 periods; retrospective demand could not stand.

Mandi construction exemptions: road work qualified as public use, but auction platforms and related works remained taxable

Composite works contracts were not taxable before 01.06.2007; extended limitation and penalties also failed in a bona fide dispute.

Composite contract for loading and delivery classified as cargo handling service; extended limitation and penalties were upheld.

Transfer of the right to use goods applied to DG set hiring; service tax demand, limitation and penalties failed.

Date of knowledge and mandatory pre-deposit governed restoration of an ex parte appeal

State industrial subsidy not part of excise transaction value when it does not flow from the buyer

Maintainability of appeal and wrongful Cenvat credit utilisation sustained recovery against the assessee.

Physical receipt requirement for CENVAT credit controls where invoices and book entries do not prove actual input receipt.

CAS-4 valuation for captive consumption must use actual cost, not notional transfer price; periodical, revenue-neutral demand fails.

Manufacture and exemption principles: bullion conversion, tariff classification and limitation reduced duty exposure on gold products.

Departmental exoneration does not bar criminal prosecution where independent evidence shows a prima facie case of conspiracy and forgery.

Quashing jurisdiction is limited where VAT-linked invoice fraud allegations disclose prima facie cheating and forgery.

Instalment relief under entry tax law: tax and interest secured in stages while penalty recovery stayed pending appeal

Jurisdiction over statutory forms in tax arrear recovery proceedings remains with the Assessing Authority, not the recovery forum.

Jurisdictional precondition for VAT search notices requires pending proceedings and recorded satisfaction; absent both, notices fail.

Refund claims under VAT law must be decided by the competent authority, with statutory interest payable if entitlement is established.

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

SARFAESI writ interference barred by alternative DRT remedy absent exceptional grounds or natural justice breach.

Writ jurisdiction and alternative remedy bar challenge to SARFAESI recovery notice where DRT remedies are available.

SARFAESI auction disclosure duties: failure to reveal encumbrances and title defects justified sale cancellation and refund.

Compounding in cheque dishonour cases is not an absolute right where the request is delayed and the complainant refuses consent.

Confirmed auction sale creates vested right to sale certificate and possession; pending DRT proceedings alone do not justify refusal.

SARFAESI Section 14 execution can proceed despite pending DRT proceedings unless interim stay is granted.