Writ challenge to consolidated GST adjudication order for multiple tax periods rejected; statutory appeal u/s107 directed

Suspension of GST officer over alleged fraudulent ITC facilitation and registration cancellation quashed; disciplinary action to finish in 3 months

Statutory tax appeal delayed despite 10% pre-deposit; time-bar rejection set aside, case remitted on 40% more deposit

Excess input tax credit demand assessment challenged by writ, appeal u/s107 required; appeal allowed with 50% deposit

GST demand rectification for 2018-19 GSTR-3B reversal claim remitted for fresh decision, subject to full cash pre-deposit.

Input tax credit denial when supplier defaults on tax payment: s.16(2)(c) read down; bona fide buyers protected.

Unsecured loan cash credits and s.68 proof of identity, creditworthiness, genuineness-petition dismissed; deletion of additions upheld.

Third-party search seizures and reassessment notices: satisfaction note u/s153C required; reopening u/ss147/148 quashed without it

Unrecorded sales found in survey: s.69 addition limited to embedded profit, not full turnover; tax addition reduced, appeal dismissed.

Employee's TDS credit dispute when employer deducted tax but failed to deposit it; credit granted, recovery refunded with interest.

Offshore supply receipts under India-China DTAA: seconded staff and subsidiary assembly site held not to create a PE

Property booking and allotment date vs registration stamp value for s.56(2)(vii)(b) addition; tax addition deleted.

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.

Provisional release of imported wellness massagers: DCGI approval and Battery Rules EPR certificate not mandatory; detention set aside.

Imported welding machines' declared value challenged as undervalued; Rule 12(2) verification lapses led to rejection of enhancement.

Customs exemption for re-imported repaired parts without identification marks upheld, based on invoices, airway bills, repairer certificate.

Imported pressure relief valves for common rail fuel injection systems classified under CTI 8481 40 00; appeal allowed.

Rough marble imports under SIL licences challenged as restricted; penalties u/s112 and confiscation u/s111 set aside

Gold dore bar imports under "subject to" licence clause: earlier customs duty exemption allowed; duty demand set aside

CLB power to condone delay in company share-transfer refusal appeals u/s58(3), before s.433 began-rejected

Company bank account freeze tied to ROC "management dispute" marking-defreezing upheld; former directors and bank lacked standing.

Objections to amalgamation scheme and objector's locus standi; appeal dropped after transfer of proceedings, costs cut to Rs 2.5 lakh

Forensic audit ordered amid mismanagement and fund siphoning claims under Companies Act ss. 241-242; appeal dismissed, order upheld

Expiry of director's term in company dispute, appeal disposed with direction to decide pending petition on merits quickly

Oppression and mismanagement petition seeking member register rectification rejected for delay and laches; findings upheld, appeal dismissed.

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

Approved IBC s.31 plan's "existing management" clause on pending mesne profits suit; claim barred against debtor, only old management liable

SARFAESI s13(2) demand notice to personal guarantor and guarantee invocation, enabling IBC s95 insolvency case upheld

Invoice-based operational debt u/s 9 IBC and Section 10A bar-creditor blocked from adding invoices; dismissal upheld.

Two unpaid invoices and operational debt default dates: Section 10A bar rejected, Section 9 insolvency claim restored for rehearing

Central Sales Tax arrears and asset priority: whether s.9(2) creates a statutory first charge; dues held unsecured

Trade advance under supply contract treated as financial debt under IBC s.5(8); s.7 filing held timely after limitation extension.

FCRA registration rejected over foreign contribution receipt/transfer claims; compounding and lack of notice led to reconsideration ordered

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.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

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

Prolonged custody in money-laundering case: s.45 PMLA "twin conditions" treated as met, bail granted with strict terms

Money-laundering case custody and bail parity with co-accused, as trial delays loom; bail granted, denial set aside

PMLA s.19 arrest over "reasons to believe" and grounds of arrest challenge fails; detention upheld for proper compliance

Money-laundering custody and delayed trial: gravity assessed case-by-case under Article 21, leading to regular bail

Money-laundering case against corporate debtor in CIRP after approved resolution plan: Section 32A blocks continuation; debtor removed

PMLA arrest in documentary money-laundering probe: no s.50 summons, selective arrests, parity with co-accused led to bail

Service tax demand from ITR vs ST return receipt mismatch and Railways works sub-contract exemption; demand quashed, appeal allowed

MoU funding for sugar mill modernization and power/bagasse benefits held not taxable as "renting"; service tax demand set aside

Construction workers' skill-upgradation training, consultancy fees, and rental receipts treated as taxable services; penalties waived, tax and interest upheld.

Reimbursable expenses and reverse-charge liability for service tax, u/r 5(1)/s.68(2); demand and penalties set aside

Air cargo transport services arranged under consolidated contracts-classification as operator vs intermediary; tax demands set aside

Service tax on consideration for laying road-side cables under CBEC Circular 123/5/2010-TRU; demands set aside, refund denied

Factory closure and unutilized CENVAT credit refund claim u/r 5 after 01.04.2012 amendment rejected

Interest on refunded pre-deposit in s. 11B refund appeal rejected, as s. 35FF interest claim required separate proceedings

Interest claim on bank-held sanctioned refund amid unjust enrichment dispute; denied while refund must go to Consumer Welfare Fund.

Service tax on technical inspections and outward couriering for project goods treated as Rule 2(l) input services; credit restored.

Cenvat credit claims for alleged paper input purchases without delivery; denial reversed as VAHAN checks and statements fell short

Excise duty over sugar shortage and Cenvat credit on steel and capital goods: demands, penalties set aside.

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

MM Plant's status as a "new industrial unit" under 1989 policy, securing subsidies despite earlier overall ceiling; rejection overturned

Cheque dishonour appeal: whether accused must pre-deposit compensation u/s148 NI Act despite s.91 documents request; upheld.

Security cheque presented under loan agreement-no "entrustment" or breach of trust under IPC s.409; complaint quashed

Late-filed cheque bounce complaint u/s138-delay condonation u/s142(b) must come before cognizance; proceedings set aside.

Alleged bank-fund diversion through shell companies: prolonged pretrial delay and mostly documentary case lead to regular bail

Delayed cheque dishonour notice u/s138(b) and late filing u/s142(b) led to complaint rejection