GST Special Leave Petitions withdrawn with liberty to seek High Court review after similar remand order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

GST interest under amended Section 50 is confined to cash ledger payments, with the demand remanded for reconsideration.

Confiscation under Section 130 bars Section 129 release mechanisms once title vests in the Government.

Pre-deposit under GST includes tax paid under protest against the disputed demand, removing any further deposit requirement.

Reassessment sanction under section 151 was invalid when approval came from the wrong authority, and the challenge failed on delay and merits.

Resolution plan extinguishes pre-resolution tax claims; post-approval assessment and recovery cannot continue against the corporate debtor.

Natural justice in faceless assessment: failure to consider the assessee's reply rendered the assessment order unsustainable.

Retraction and lack of corroboration defeat commission additions; reassessment beyond three years also fails the jurisdictional threshold.

Section 54F relief preserved where residential house investment is completed within time despite no Capital Gain Account Scheme deposit.

Natural justice in tax assessments: third-party statements without cross-examination cannot sustain an unexplained-money addition.

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.

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.

Aircraft generator classification under CTH 8501 prevailed, defeating extended limitation, duty penalty, and customs broker penalty.

Limitation and penalty in customs demand partly failed as extended period and section 114A penalty were set aside.

Transaction value in export valuation prevails over moisture variation, and non-disclosure of relied-upon documents breaches natural justice.

Absolute confiscation of gold can satisfy pre-deposit requirements, allowing the appeal to proceed on merits.

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.

Post-winding-up transfer of company property void without validation under Section 536(2), with no ground for interference

Membership for oppression and mismanagement proceedings can arise from substantive recognition, not just formal register entry.

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.

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.

Preferential transfer rules and avoidance powers: resolution professional actions upheld, with one related-party payment treated as preferential

Pre-existing dispute under insolvency law fails when debtor's own correspondence and acknowledgment show admitted operational debt.

Collaboration agreement and project assets remain part of CIRP valuation when termination is not legally established

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.

Foreign exchange contravention requires actual dealing or unauthorised currency conversion; Indian-currency cheque from NRE account was not enough.

RBI share transfer compliance and forgery allegations failed where documentary proof and bank reporting supported the transaction.

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 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.

Proceeds of crime attachment upheld where prima facie material, statutory presumptions, and recorded reasons supported the money-laundering action.

Improper service of adjudication order justified quashing bank attachment and leaving statutory appeal open.

CENVAT credit on deposit insurance premium upheld for banks as an input service under the settled banking tax controversy.

Limitation, place of provision, and VAT-service split barred service tax on audit-based demands and software licence sales.

Valid service at the correct address is essential for limitation; unsupported postal presumption cannot bar the appeal.

Inter-division services within the same organisation were held not taxable where the arrangement was revenue neutral.

Whole-time director remuneration in employment is excluded from service tax when paid as salary, commission or perquisites.

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.

Supply of tangible goods service not attracted to storage tank facility charges where ownership stayed with the assessee and customers controlled the tanks.

Rectification of factual error led to recall of the final order and fresh hearing of the appeal.

Cenvat credit for captive power plant inputs remains available where the plant supports manufacture of dutiable goods.

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