GST penalty orders and writ jurisdiction: court declined merits review, upheld statutory penalty structure, and directed parties to appeal.

Ex parte tax adjudication remanded for fresh reply and merits hearing, with conditional compliance terms retained.

Directory time limit under GST waiver rules cannot be treated as an absolute bar to merits consideration.

GST Special Leave Petitions withdrawn with liberty to seek High Court review after similar remand order

Appellate interference declined after the SC found no error in the CESTAT order and dismissed the civil appeal.

Mandatory hearing before GST refund rejection renders order unsustainable if no effective opportunity is granted.

Reassessment and business income rules: fresh tangible material can justify reopening, and fixed gross receipts may be taxable revenue.

Interest deduction for composite business borrowing upheld where funds were commercially expedient and linked to associated share investment.

Curative jurisdiction applies only within narrow limits, and defective petitions failing those limits were not entertainable.

Reassessment notices and limitation: High Courts must first ermine the applicable assessment year before deciding time-bar under prior ruling.

Reopening of assessment and borrowed satisfaction: recorded reasons must show independent application of mind before jurisdiction can be assumed.

Natural justice in tax assessment requires full disclosure of adverse material before prejudicial findings are drawn.

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 law and unlawful arrangements: plaint rejection, narrow fiduciary exception, and limited retrospective effect of amendments.

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

Benami attachment requires proved nexus between the alleged amount and the attached immovable properties.

Refund of Extra Duty Deposit upheld on limitation and unjust enrichment grounds, with interest awarded on delayed payment.

Incomplete laboratory testing cannot support final customs classification; fresh testing and provisional clearance were directed to resolve uncertainty.

Unlocking and activating export mobile phones is configuration, not use, so confiscation and penalties could not stand.

SAD refund under Notification No. 102/2007-Cus may still be available where subsequent sale attracts NIL sales tax/VAT.

Exclusive Customs Act release mechanism bars criminal court jurisdiction over seized vehicle custody

Customs valuation depends on admissible evidence, with section 138 safeguards controlling reliance on statements and electronic records.

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

Company Court jurisdiction and involuntary lease transfer principles guided rejection of differential premium claims in liquidation.

Approved scheme of arrangement binds dissenting creditors and bars parallel suits on the same underlying claims.

Fraud classification requires disclosure of relied-upon material and reasons; undisclosed lender consensus could not sustain the order.

Winding-up petition transfers: bona fide pre-order dispositions may be validated under Section 536(2) when made for fair value.

Waiver of statutory threshold in oppression and mismanagement petitions sustained where prima facie continuing oppression was shown.

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

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.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Mandatory certified-copy compliance in insolvency appeals controls maintainability and cannot be cured by delay condonation.

Condonation of delay in refiling requires a credible date-wise explanation; unsupported excuses will not justify leniency.

Service direction not uploaded in time: dismissal for want of notice steps was set aside

Delay condoned, but no ground found to interfere with NCLAT's insolvency judgment; appeal dismissed.

Personal guarantor liability survives resolution plan where unpaid dues remain enforceable and Section 95 action stays within limitation

Financial creditor status requires actual disbursal and time value of money; collateral for another loan does not create secured debt.

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.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

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

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

Bail in PMLA proceedings may be granted where trial progress, witness examination, age and incarceration support relief.

Bail condition modification remains open despite dismissal of an earlier challenge; fresh hearing required on the application's merits.

Bail conditions under PMLA sought to be relaxed after passage of time, but the application was withdrawn.

PMLA discharge and charge standard: prima facie material and Section 50 statements can justify proceeding without a mini trial.

Equivalent-value attachment upheld where tainted proceeds were unavailable, despite pending predicate proceedings and no separate accused naming.

Provisional attachment under PMLA can reach non-accused persons where material shows possession of proceeds of crime and linked lending operations.

Service tax adjudication remitted to show-cause stage as related liability, exemption, reverse charge, and limitation issues remained open.

Service tax proceedings remitted to show-cause stage after orders were set aside, with exemption and limitation issues to be reconsidered.

Business facilitator services in rural banking areas qualified for service tax exemption, defeating the demand.

Extended limitation for service tax cannot apply without suppression or wilful evasion where exemption and non-taxability are supported.

Photograph printing as manufacture: transforming soft-copy images into photo books falls outside service tax on photography services.

SEZ service tax refund allowed where tax was paid on authorised operations and Section 11B conditions were satisfied.

Clandestine removal proved by transport records and admission, but separate partner penalty failed without a distinct role.

Excise duty on manufacture bars later levy on pre-commencement stock, so post-date clearance did not create liability.

Rule 6 Cenvat credit does not apply to iron ore fines arising as waste or by-product during screening and processing.

Evidentiary support for clandestine clearance fails where remand evidence is not properly verified and computer printouts lack admissibility.

Input service nexus with manufacture sustains CENVAT credit, and ISD-distributed credit cannot be denied without challenging the distributor.

Job-work valuation: customer-supplied free inputs not automatically includible, and extended limitation fails without suppression.

Burden to prove consignment transfer failed, so inter-State sales, assessment competence, limitation, and penalty were all sustained.

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

Writ interference refused over remand, concurrent findings and restricted review jurisdiction in assessment proceedings

Statutory remedy in certificate proceedings prevails, with limited interim protection to enable a liability objection before the officer.

Limitation for revisional tax orders: an order passed beyond the statutory period was held void and set aside.

Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

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

Statutory presumption for signed cheque liability survives bare security-cheque plea and supports reversal of acquittal

Arbitral award set aside for no evidence, inadequate reasons, and failure to address a material tax-liability defence.

Provisional liquidator appointment can defeat Section 138 liability when directors lose control before cheque dishonour and notice.

Pre-cognizance hearing in cheque dishonour cases rejected; written objections did not justify setting aside the cognizance order.

Security cheques can still trigger Section 138 liability when debt subsists and the presumption is unrebutted.

Provisional Liquidator control bars Section 138 liability where cheques are presented without authority and account blockage follows liquidation