Challenge to tax demand without invoices and alternate statutory remedy held non-maintainable; directed to file appeal within 15 days

Release of detained perishable consignment based on title document; owner ordered to deposit Rs.5,23,264 for release

Input Service Distributor monthly time-bar in Rule 39(1)(a) invalidated for contravening Section 20; audit and notices quashed

Classification of repackaged rice bran oil under Customs Tariff: writ dismissed; appeal to Appellate Authority permitted

Refusal to pass ITC benefit to home buyers leading to profiteering u/s 171; Rs.3.12 crore refund with interest ordered

Enhancement of taxable turnover without notice - appellate findings increasing turnover and tax set aside; remand for fresh hearing

Transfer of assessment to Central Circle-II u/s127 where assessee's no-objection negates jurisdictional challenge; notice upheld

Capital gains taxability on post-cutoff share transfers tied to POEM/effective management; treaty benefits denied under GAAR; AAR applications rejected

Capital-loss transactions in penny stocks found not proven as fictitious; department lacked direct substantial evidence, appeal dismissed

JAO initiation of reassessment proceedings u/ss 148A and 148 after Faceless Scheme held invalid; notices quashed

Assessment additions deleted removing recorded satisfaction for ss.269SS/269T contraventions; s.271D/E penalties unsustainable, deleted; revenue appeals dismissed

Survey-recorded unexplained payments: extrapolation to other months impermissible; addition limited to Rs. 2,54,115 u/s69C/115BBE

Post-resolution management change and benami property status u/s 32A IBC - writ maintainable; attachments upheld

Benami transfers of loan and shares: payor control, sham repayments found; transactions held benami and appeals dismissed

Validity of s.24(1) show-cause notice with written reasons; notice valid, appellant failed to prove seized cash ownership

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.

Preventive seizure in border-proximate inland area u/s110 Customs Act upheld; procedural safeguards and corruption claims rejected

Imported textile consignments alleged mis-declared with incomplete sampling/testing: provisional release on full-value security and 30% BG

Import of gold jewellery exemption: importer bears burden to prove entitlement; case remanded for fresh adjudication after supplying foreign documents

Implanted annuloplasty band classification: artificial body part vs implanted support appliance under Tariff Heading 9021; ruled 9021 90 90

Onyx vascular occlusion device classification as anatomical replacement versus implanted appliance; found not anatomical replacement, classifiable under 9021 90 90

Validity of company proceedings u/ss 59, 213, 241, 242 and Rule 11 affecting appellant's legal rights; appeal dismissed

Auditor independence breach and participation in corporate management justifies removal u/s144(1)(h) over 2016-18 fee receipts; appeal dismissed

Minority trust beneficiaries' waiver to initiate ss.241-242 company oppression proceedings despite insufficient shareholding upheld, appeal dismissed

NCLT power to rectify share register u/s59 despite pending civil suit over disputed share-transfer documents restored

Private complaint over false statements and repeated default under Companies Act ss. 448/451 quashed; IPC case transferred for trial

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

Stock-exchange regulatory infractions and improperly constituted Board decision set aside; writ petition maintainable, arbitration objection rejected

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.

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.

Existence of financial debt and default upheld based on audit reports and communications; CIRP initiation sustained; rejoinder documents admitted

Shareholder standing to appeal approval of insolvency resolution plans u/s 61 IBC held lacking; appeals dismissed

Alleged falsification of corporate books u/s 71 - non-impleadment bar removed; IA to be decided on merits

Classification of claim as financial debt u/s5(8) IBC - RP's creditor list binding; plan upheld, appeal dismissed; DRT execution allowed

Scope of CIRP for real estate corporate debtor with project-specific securities; CIRP initiation upheld, moratorium limited to charged projects

Existence of debt from alleged oral loan determines Section 7 CIRP admission - debt found via records, appeal dismissed

10% deposit ceiling in Section 19(1) FEMA vs undue hardship for NPA entities - tribunal's mandatory deposit ruling reversed

Joint bank account used for repeated illegal foreign-exchange deposits; holder held liable but penalty mitigated, banks fined

Under-invoicing and parallel non-bank remittances found to contravene Section 3(d); company and directors held liable, penalties reduced

Third-party receipts for export proceeds unlawful pre-08.11.2013; RBI circulars not retrospective; directors fined Rs3L each.

Ex-post-facto approval of overseas security transfers under FEMA regularises prior non-compliance; source-of-funds breach penalty upheld

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.

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

Interim bail restriction to trial court's jurisdiction modified to allow residence in New Delhi; must cooperate and appear when required

Continued money-laundering acts after offence scheduling sustain liability; provisional attachment of proceeds continued, appeal dismissed

Entitlement to regular bail when witness statements are stereotyped and s.173(8) leave absent; bail granted with conditions

Provisional attachment of listed property (serial no. 24) under PMLA - omission found; remanded for specific order

Attachment of properties as 'proceeds of crime' upheld; PAO confirmed; ED not required to re-investigate predicate offences

Provisional attachment over alleged PMLA proceeds where appellant failed Section 24 burden; attachment confirmed, appeal dismissed

Contracts for booking speakers held not to constitute "event management" service for tax purposes; appeal allowed

Drilling, blasting and site-preparation activities held non-taxable under Notification No.25/2012-ST; classification demand set aside, appeal allowed

Invoking proviso to s.73(1) for alleged short payments after prior audit/adjudication - demand and penalties set aside

Indivisible composite contract classified as Works Contract Service; liability only from 01.06.2007, free materials excluded pre-07.07.2009, some penalties upheld

Suppression of declared taxable value in ST-3 returns found deliberate, leading to extended limitation, interest and penalty upheld

Classification of short-distance local transportation with incidental loading/unloading as GTA not Cargo Handling; tax demand set aside

Undervaluation of intra-group stock transfers to related units found revenue-neutral; no additional excise demand u/s 4(1)(b) Rules 8-9

By-products from manufacturing (fatty acids, gums, waxes) ruled non-dutiable; refund granted as no unjust enrichment

Crushed non-fermented tobacco leaves repacked into retail pouches held chewing tobacco under 2403 9910, GST/cess payable; prior excise demand invalidated

RVI elements and site-installed aluminium structures not excisable goods; duty demand, 9405 classification and penalties set aside

Classification of confectionery as sugar-based or coffee-preparation; held sugar confectionery under Tariff Heading 1704 9090 since sugar is principal ingredient

LLDPE irrigation pipes and sprinklers classified as spraying/distribution appliances under Chapter 8424; exemption under Notification No.3/2005-CE allowed

Validity of audit-initiated tax assessments invalidated for lack of statutory authorization; proceedings set aside and remitted

Qualification for sales-tax concessions for "unit in pipeline" u/r 28C - denied where preconditions and IEM registration absent

Hourly bulldozer hire: whether charges are transfer of right to use goods - held composite works contract/service, not s.5(E) turnover

Turnover from car audio systems classified as domestically taxed finished goods, not imported components; domestic rate upheld, revision allowed

Compounding u/s89 based on company's written admission and payment equal to tax demand upheld

Delay in suo motu revision of 2011-12 VAT period u/s 64(1)/s.64(3)(c) renders revision arbitrary; order set aside

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

Execution of consumer decree against non-party directors and promoters found impermissible; no personal liability or guarantees proved.

Cheque dishonour u/s 138 N.I. Act and alleged vicarious liability u/s 141: proceedings quashed as abuse of process

Cheque alteration causing dishonour u/s 138: responsibility for material alteration left to trial; petition dismissed

Look-Out Circulars to prevent flight in transnational economic-conspiracy investigations upheld, travel relief granted with conditions

Jurisdiction to entertain RDDBFI recovery order challenge in SARFAESI proceedings; section 30/30-A remedy required, impugned order set aside

Section 17A sanction requirement for prosecuting public servants: split benches conflict on Article 14 validity; referred to larger Bench