Appeal dismissed, upholding that combined SCN and orders for separate years and missed hearing notices did not breach natural justice

Quashed s.74(1) proceedings where dealer's registration restored, documents showed goods movement, bank payments, no fraud or suppression

Seizure upheld where no e-way bill generated before journey; post-seizure bill cannot cure defect, intent irrelevant

Seizure set aside where valid uncancelled e-way bill proves goods' genuineness; missing delivery signature, address not tax evasion

Proceedings under s.130 GST based solely on excess stock found in survey impermissible; use s.35(6) and ss.73/74

Provisional attachment order appealable under Section 107 CGST; consolidated SCNs allowed for fraudulent ITC pattern; appeal allowed

PCIT allowed petitioner's counsel to file writ copy as revision petition to decide stay of demand and bank attachment

AY 2015-16 assessment reopening valid under s.149 proviso and s.148; ten-year limit under ss.153A/153C; escape below Rs.50 lakh rejected

Reassessment after 31 March 2015 barred by limitation under s.153(2); typographical date error immaterial, no s.154 remedy

Relief affirmed where s.153A assessment invalid as no incriminating material found; Article 260-A concurrent findings upheld

Penalty not imposed where foreign asset disclosure, though formally defective, was made and remedied before notice under section 153A

Condonation of delay under Section 119(2)(b) granted for late Form 9A filing due to Commercial Bare Act misprint

Review petition seeking prospective application of Benami Transactions (Prohibition) Amendment Act, 2016 and quashing of attachments dismissed

Order upheld as timely; properties declared benami under s.2(9)(A) and retrospective s.23 approval affirmed; appeals dismissed

Provisional attachment upheld where transaction found benami: payment from beneficial owner, sham loan, nominee registration masked ownership

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Review applications allowed; delay condoned due to earlier 18.10.2024 order; declines to test unchallenged PBPT Act, 1988

Declared transaction value for imported steam coal rejected as sham invoice fails s.14 and Rule 3(1) requirements

Implementation of order upholding confiscation, fines and penalties under Notification No. 50/2017-Customs and Baggage Rules, 2016

Seized gold unlawfully detained without show-cause notice or hearing; ordered released subject to customs duty and charges under Section 124

Used electronic components imported into SEZ not subject to prior DGFT authorization or E-Waste Rules under S.O.2667(E)

Unconditional release of 30g gold bracelet as personal effect under Customs/Baggage rules; petitioner pays 50% warehousing charges

Revocation of customs broker licences upheld; misuse and de facto sub-letting blamed; 7.5% pre-deposit for CESTAT appeals under CBLR 2018

Higher authority declines to interfere with suspension of Look-Out Circular for foreign resident pending petition, subject to existing conditions

Appeal dismissed as time-barred; Section 14 exclusion denied after applicant pursued suit and Section 59 limitation expired

Consent met Rule 25-written, signed, submitted via mediator; settlement valid despite annexures; Rule 26 is directory.

Appeal allowed; meetings of remaining unsecured creditors dispensed with under Sections 230(6) and 230(9) after 90% consent

Disputed company property owned by respondent; appellant not member, private MOU unenforceable, interim relief denied

Mandatory transfer of pending winding-up proceedings under IBC and Companies (Transfer of Pending Proceedings) Rules, 2016 per Action Ispat

Review applications dismissed; factual findings upheld as record-based, A.O. orders set aside and remitted for fresh disposal

Regulatory settlement payments don't bar prosecution for IPO-related economic offences harming retail investors and market integrity

Appeal dismissed; no interim interference with IPO approval as disclosures and investor informed consent prevailed; s.15T left open

Appellant found to conspire in reversal trades creating artificial volume and price rise, breaching SEBI (PFUTP) Regulations

Appeal allowed: SEBI (PFUTP) proceedings set aside for breach of natural justice; fresh hearing ordered

Investor entitled to refund of margin money held as mutual funds after broker debarment; reimbursable by Exchange/IPF

Defendant ordered to pay Rs.21,28,000 as unpaid settlement balance; lost right to file written statement, trial to decide interest claim

Pre-CIRP tax attachment creates statutory charge under Section 48 GVAT Act, giving State secured creditor status under IBC

Bidder allowed to challenge private Swiss-challenge sale; liquidator needed prior permission under Reg.33(2)(d); fresh notices ordered

Section 9 admission set aside; corporate debtor released from CIRP due to plausible pre-existing dispute over transactions

Registration of vehicle charges on e-Vahan qualifies as registration under SARFAESI Act Section 20A and Reg 21(C)

Appeal dismissed: interim injunction denied to stall 29.10.2024 general body meeting; balance of convenience and triple test unmet

Appellant and associate found violating s.3(b) and s.3(c) of FEMA for unauthorized remittances and under-invoicing imports

High delay in adjudication leads to stay of penalty against company directors; enforcement set aside as disproportionate under FEMA

Appeal dismissed; confiscation under s.3(d) FEMA cannot be sustained as seizure interrupted, withheld Rs.89,70,000 adjusted and refunded

Electronic evidence proves hawala and under-valued imports; penalties reduced, principal liable under s.3(b) FEMA; two directors exonerated under s.42 FEMA

Appeal dismissed; cross-examination ruled premature and document demands conflict with statements under s.108 Customs Act

Penalty reduced to Rs.10,00,000 for FEMA contraventions under Section 8 and Section 13(1) after partial appeal allowed

Challenge to CCI order under Section 26(1) dismissed; Section 26(2-A) doesn't bar investigations into distinct complaints

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Appeal dismissed; provisional attachment under PMLA upheld as justified, s.5(1) proviso not sole prerequisite; PAO tentative safeguard

Interim bail denied in money-laundering case where medical records showed chronic hip condition with no imminent surgery or hospitalization

Proviso to Section 223 BNSS requires pre-cognizance hearing for complaints after July 1, 2024; matter remanded

Appeals dismissed; provisional attachment upheld as fintechs outsourced NBFC core functions, attracting offences under s.417,419,420 IPC; s.66C,66D IT Act

Refusal of regular bail in money-laundering case left undisturbed; petitioner may file documents; investigation time limits examined under s.50 PMLA

Bail denied under PMLA as arrest justified by investigation materials; Section 19(2) and Section 45 considered

Writ rejected: Section 74 correction deemed not genuine rectification and cannot reopen adjudicated issues via improper forum

Adjudicating Authority erred taxing recovered bad debts certified in CA-audited accounts; demand set aside, matter remanded

Appeal allows relief: service tax not leviable on one-time overseas IPR/patent transfers; demand and extended period set aside

Service tax not leviable on reimbursed expenses; Rule 5(1) cannot expand valuation beyond Sections 66 and 67

Recovery of service tax, interest and penalty quashed where discrepancies alone cannot prove consideration under s.65B(44)/s.67

Appellant liable for service tax on community centre construction for prescribed charges; s.77 and s.78 penalties sustained; appeal partly allowed

Refund of unutilized CENVAT credit under Rule 5, CENVAT Credit Rules 2004, with interest; pay within two months

Writ dismissed: s.11A action allowed when evasion involves fraud; five-year limitation yields to date fraud is revealed

Personal penalty under Rule 26 quashed for employee due to lack of evidence under Rule 26(2)

Appeal allows classification of bulletproof special-purpose vehicles on customer chassis under tariff heading 8705 90 00, not as tanks

Excise demand based only on theoretical input-output ratio quashed for lack of corroborative evidence, no duty or penalty

ISD CENVAT credit allowed where Rule 7 CCR lacked specific findings, corroboration proved and limitation barred recovery

Entry Tax Act, 2012 upheld; 2017 amendments lawful and non-discriminatory; petitioner allowed to seek relief under Amendment Act, 2025

Applicant liable for 12% statutory interest under Odisha Entry Tax Act; eight weeks to deposit Rs 5,15,58,677; respondent restrained

'H' Form valid despite multi-quarter turnover; complies with Rule 12(10)(b) of CST (R & T) Rules

Movement of goods to branch held inter-state sale under section 6A; evidentiary burden unmet, penalty quashed

Rule 41D(3)(a) applied as written: furnace oil set-off allowed only after 6% reduction proportionate to outward inter-branch dispatches

Section 42 audit assessment quashed as AVR filed after Section 41(4) period; Section 43 choice barred Section 49(2) cure

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

Bail orders set aside and remanded for fresh Section 37 NDPS Act consideration, addressing Section 35 presumption and prosecution material

Costs order to Legal Services Authority set aside where complainant did not seek payment and appellant lacked means

Vesting under MPFA requires a served Section 35(3) IFA notice; revenue mutations alone cannot vest title.

Appeal allowed, FIR restored; JMFC order quashing direction under s.156(3) CrPC set aside; police to investigate.

Conviction under Section 138 for cheque dishonour upheld; evidence reappreciation denied without patent legal error

Corporate buyer of software license not a "consumer" under Section 2(1)(d); purchase held commercial, complaint dismissed