GST transit detention upheld where false e-way bill description and unauthorised delivery challan signatory justified enforcement.

Natural justice in input tax credit mismatch disputes requires fair consideration of reconciliation before confirming liability.

Bail in CGST prosecution granted after custody, filed report, and Magistrate-triable offences supported release.

Retrospective GST notification interpretation cannot override supply characterisation; assessment set aside for fresh determination of the taxable supply.

GST cross-empowerment and disputed classification issues must be pursued in statutory appeal, not writ jurisdiction.

Conversion of non-bailable warrants is not a vested right; prior rulings were fact-specific and consistent.

Depreciation on leased assets and Section 220(2) interest were sustained, while a delayed SLP was dismissed.

Condonation of long delay granted where defective service deprived the assessee of an effective opportunity to contest the appeal.

Restoration of appeal under settlement scheme allowed where Tribunal wrongly refused revival despite request for merits adjudication.

Faceless reassessment procedure controls initiation under the Income-tax Act; jurisdictional officer notices were set aside as invalid.

Recorded sales and proven loan transactions cannot be taxed as unexplained cash credits when books and banking evidence support them.

Penalty for inaccurate particulars fails where an expense claim was disclosed and only disallowed in assessment.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Condonation of inordinate delay refused where no justification was shown, and the impugned orders were upheld on merits.

Natural justice in export obligation penalty matters requires effective notice and hearing before adverse fiscal action is sustained.

Classification of hearing-aid charging case as an accessory, not a battery charger, with extended limitation also rejected.

Customs misdeclaration penalty sustained on unretracted admission and failure to prove warehousing plea.

Declared customs value and high-sea-sale valuation require documentary support; unsupported enhancement and related penalties cannot stand.

Monetary limit instructions bar Revenue appeals where only penalty is disputed and the amount stays below the CESTAT threshold.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Prolonged custody and one-third sentence completion justified statutory bail where trial had not yet begun.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

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.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Sufficient Cause for Non-Appearance justified restoration and fresh hearing after the tribunal accepted the explanation as genuine.

Project-specific insolvency in real estate confines claims to one project, while other project stakeholders may proceed independently.

Personal insolvency moratorium ends on expiry or repayment plan order, reviving execution and creditor remedies.

Commercial wisdom of CoC limits remand of an approved resolution plan; adjudicating authority cannot revisit issues already addressed.

Fraudulent trading under insolvency law can arise from repeated non-remittance of employee deductions, even without personal gain.

Personal guarantor proceedings: guarantor-specific default date and clear recall notice can satisfy limitation and invocation requirements.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

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.

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

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.

Special leave petition disposed without merits, with liberty to raise all points before the High Court.

Prima facie assessment at discharge stage sustains prosecution where the order shows due consideration of relevant materials.

PMLA attachment confirmed where properties were treated as proceeds of crime and no perversity or legal error was shown.

Cognizance after BNSS commencement requires notice to the accused before the court can proceed under Section 223.

Proceeds of crime can include property value and assets in another's name, with fair hearing requirements satisfied.

PMLA proceedings depend on a surviving scheduled offence; acceptance of the closure report made the action unsustainable.

Reverse charge service tax demands fail without specific notice, separate quantification, and proof for extended limitation.

Output-linked job work, not manpower supply, was found outside service tax where contractor control and no sham were proved.

Remand for fresh adjudication where primary records were withheld and taxable receipts required fuller verification.

Service tax classification and limitation rules led to mixed relief: key demands failed, remand was ordered, and extended limitation was rejected.

Limitation and exemption claims in works contracts required fresh verification of work orders before liability could be confirmed.

Commission for sales promotion activity qualifies as Business Auxiliary Service and remains taxable.

Cenvat credit on countervailing duty for imported steam coal upheld where existing precedent governed the exemption issue.

Clandestine removal requires corroborated proof; private records, untested statements and electronic print-outs were held insufficient.

Revenue deposit under protest, not duty, attracts refund relief and applicable interest outside the strict refund framework.

FOR destination sales: freight and insurance up to buyer's premises form part of assessable value.

Penalty not automatic in excise classification disputes: bona fide interpretation error and technical breach could not sustain penalties.

Cenvat credit reversal and limitation: prior payment under Rule 6 and full disclosure defeat further demand and extended time

Mandatory C and F Forms govern concessional tax treatment for inter-State stock transfers; non-production defeats the claim.

Limitation and statutory jurisdiction bar reassessment where belated acceptance of self-assessment cannot cure a defective notice.

Input tax credit requires proof of genuine purchases and physical movement of goods; remand ordered for fresh verification.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

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

Abated revival proceedings cannot validate unauthorized asset dealings; illegal share allotment and undisclosed scrap sale were set aside.

Bank negligence in cheque presentment amounts to deficiency in service, while compensation must stay fair and proportionate.

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Permissive arbitration clause held non-binding where it showed only a future possibility, not a present obligation to arbitrate.

Quantum meruit claim survives where no proved contract exists and Section 69(2) does not bar compensation.

Expired lease and rent default justified vacant possession, arrears, and damages for unlawful occupation, with future mesne profits refused.