Bail Granted After Eleven Months Custody Where Evidence Is Seized, Witness Tampering Risk Low, Offence Triable by Magistrate

GST Section 74 notice faces SC scrutiny for lacking reasons, particulars in fraud and suppression allegations

Omission of Rule 96(10) CGST Rules bars further proceedings; pending actions, pre-deposits entitled to unrestricted refunds

Writ against CGST s.74 show-cause limited; notice valid, challenge deferred, reply allowed under Article 226

Society recognized as Government Entity under Clause (zfa), entitled to GST exemption under Entry 9B; revenue denial quashed

Incorrect PIN Code Alone Cannot Justify Goods Seizure or Penalty Under Section 129 of CGST Act

DTAA overrides Section 206AA for non-residents without PAN, tax deducted at treaty rate, not higher domestic rate

Tax reassessment notices quashed; no Fixed Place PE under Article 5 or sections 147/148 in collaboration case

Reassessment under Section 147: Additions for bogus purchases upheld after assessee fails to prove genuineness or appear

Invalid Section 153D approval sinks Section 153A assessments, jurisdiction fails and Revenue's appeal on merits cannot proceed

Reassessment quashed as trust's Form 10 and resolution satisfy section 11(2); AO cannot deny exemption

Interest on tax refund allowed under Section 244A; delay not attributable to assessee, exclusion under 244A(2) rejected

Section 24 Benami Act notice and attachment upheld; only basic material needed for 'reason to believe' benami role

Benami cash deposits in dummy accounts upheld; ignorance plea rejected; later income-tax surrender under s.148 no defence

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Review applications allowed; delay condoned due to earlier 18.10.2024 order; declines to test unchallenged PBPT Act, 1988

Appeal Allowed, 6% Interest Ordered on Pre-Deposit; Fixed Deposit Cannot Offset Separate Outstanding Tax Litigation Dues

Refund of excess CVD denied for lack of contemporaneous documents under Sections 17, 149 and Notification 12/2012-CE

Tribunal quashes delayed customs demand, upholds N/N. 53/2011-Cus. benefit and Section 17(1) self-assessment finality for importer

Customs duty demands quashed for denying Notification 46/2011-Cus benefit based on hearsay, unverified Certificates of Origin

FOB value restored, blended fabric classification upheld, penalty under section 114(iii) sustained, no redetermination under rule 6

CESTAT permits shipping bill amendment under s.149, enabling service tax refund on export-related input services

Strict enforcement of NCLT Rules 28 and 63 ordered after 612-day delay in rectifying filing defects

Appeal partly allowed, coercive-action restraints deleted; club's disciplinary powers restored, subject to existing Articles of Association directive

Company restored under Section 252 so buyers can receive sale deeds and interests of public are protected

Investigation Report Not Subject To Prior Judicial Scrutiny; Authority Retains Exclusive Power To Decide On Prosecution Under Statute

Fraud by Special Officer takes case outside limitation; liquidation ended, fraudulent orders void, NCLT transfer plea rejected

Investigation Under Section 213 Upheld Where Prima Facie Material Shows Possible Fraud and Mismanagement, Appeal Dismissed

Unregistered research analyst told to refund investors via newspaper notice; SEBI deposit condition set aside, practice allowed

Appeals fail against three-year market and director bans for company benefiting from sham GDR subscription arrangement

Penalty under Section 15C quashed as appellant proved not a company director; appeal allowed, order set aside

Appeal succeeds against SEBI insider trading penalty under PIT Regulation 4(1) proviso (ii) for block deal

Appeal against SEBI show cause notice under Section 12A and PFUTP Regulations dismissed as meritless

Penalty Reduced for Young Appellant in SEBI Summons Non-Compliance Case Under Section 15A(a) of SEBI Act

Aircraft sale proceeds to remain in escrow while NCLT decides airport dues priority and parties cooperate with removal

Recall plea on delayed appeal and s.14 Limitation Act fails; fraud claims unrelated to earlier judgment

Appeal dismissed, Section 36 IBC liquidation estate upheld for leased premises assets; appellant failed evidence, acquiesced during process

Appeal Fails as IBC Section 7 Admission Upheld, Challenge to Default Threshold and Computation Found Untenable

Appeal Rejected: No Condonation for Delay Where Contempt Petitions Dismissed Without Punishment Under Sections 19 and 12

NCLAT confirms unencumbered asset sales must comply with Regulation 29 of CIRP Regulations 2016; appeal dismissed

Penalty pre-deposit partly waived, 50% bank guarantee ordered, recovery stayed citing Ketan V Parekh hardship guidelines

Interlocutory appeals on cross-examination denial held not maintainable; natural justice objections kept open for final appeal

Section 63 FERA confiscation is discretionary, requires independent reasoning; automatic seizure of NRE/SB balances invalid

Section 3(b) FEMA contravention upheld; Section 39 complied; Section 138C, 65B objections rejected; directors cleared

Appeal dismissed; cross-examination ruled premature and document demands conflict with statements under s.108 Customs Act

Penalty reduced to Rs.10,00,000 for FEMA contraventions under Section 8 and Section 13(1) after partial appeal allowed

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

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)

Parallel PMLA and Companies Act probes upheld; Section 5(1) attachment sustained despite Section 212(2) investigation transfer

Wide Section 26(4) PMLA powers allow Tribunal to remand Section 8 attachment orders; provisional attachment remains valid

Provisional PMLA Attachment Under Section 5(1) Lapses After 180 Days; COVID Limitation Orders Not Applicable

Writs against PMLA provisional attachment and SCN dismissed; alternative remedy, Section 5 and Article 226 bar relief

Pre-cognizance hearing under PMLA limited; no fresh cognizance needed for supplementary complaint based on SFIO findings

Provisional attachment under PMLA Section 5(1) upheld as appellant fails to prove legitimate funds for property purchase

Appeal succeeds on Cenvat Credit Rules, 2004; audit-based tax demand, interest and penalties fully set aside

Section 80 relief: retransmission service tax penalties waived, extended limitation period rejected for lack of suppression

Extended limitation under proviso to section 73(1) requires proven intent to evade, mere non-disclosure not enough

Extended service tax limitation under proviso to section 73(1) quashed for car parking charges; mere errors not suppression

Reverse charge partly set aside; overseas association fees non-taxable, inspection charges upheld; penalties waived under Section 80

Coal transport held GTA service, CENVAT credit restored, tax demands and extended limitation set aside for assessee

Repacking Fully Manufactured Goods Not Dutiable; No Suppression, Extended Limitation Under Section 11A Demand Set Aside

Refunds Allowed Despite Wrong Notification Cited; Authority Directed to Grant Interest at 6% Under Notifications 20/2007-CE, 56/2003-CE

Marking Metal Liners With GIPL Not a Brand, SSI Exemption Under Notification 9/2003-CE Restored for Supplier

Excise refund allowed for World Bank road project; delay in certificate submission not fatal under Notification 108/95-CE

Refund on provisional assessments not hit by unjust enrichment; later contrary rulings per incuriam, Rule 9B(5) applied

Excise demand for alleged repacking of maize starch set aside for lack of proof and no duty evasion motive

Petitioners allowed to withdraw tax challenges, pursue relief under amended West Bengal Sales Tax Dispute Settlement Act 1999

Tax upheld on ink and processing material used in works contract printing under Section 3F(1)(b) 1948 Act

Partial quashing of prosecution in forged C-Forms case under Sections 420, 467, 468 IPC and Section 10-A

Department must extend C-Form issuance based on indemnity bonds to all connected appeals; legal questions remain open

Refund of ITC on capital goods denied for failure to claim transitional credit via TRAN-1 after GST rollout

Tax on warranty and AMC replacement parts upheld as dealer failed proof of free supply, revision dismissed

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

Mediation Settlement Leads to Quashing of Section 138 Negotiable Instruments Act Cheque Dishonour Case on Appeal

Petition under Sections 11(6) and 11(12)(a) rejected; Benin-seated arbitration governed by Part II, issue estoppel applied

Ruling clarifies Governor's limited powers on bills and timelines under Articles 200, 201 and 142

SC ruling restores appeal, holds contempt order created enforceable promotion rights to IG from 2021 onward

Revision in Section 138 NI Act cheque bounce upheld; no perversity found in conviction or statutory presumptions

Conviction Under Section 138 NI Act Upheld, Jail Term Confirmed but Excessive Double Compensation Reduced on Revision