GST cancellation fails when order relies on a ground not mentioned in the show cause notice.

Writ interference under the CGST Act remains exceptional; statutory appeal, natural justice, and penalty competence were all upheld.

Personal hearing requirement led to setting aside of orders and remand for fresh adjudication after hearing the petitioner

Retrospective GST registration cancellation needs specific reasons; absent them, the effective date issue may be remitted.

Provisional attachment under GST set aside for denial of hearing, with fresh reasoned decision ordered after personal hearing.

Show cause objections must be considered before action, with a speaking order issued after review of documents.

Amendment to writ petition rejected where dismissal left no live controversy despite later reassessment jurisdiction changes.

Registration under Sections 12A and 12AB cannot be denied on Section 13(1)(b) grounds meant for exemption assessment.

Condonation of delay in Form 10-IC filing may protect Section 115BAA concessional tax benefit where lapse was bona fide.

Approved resolution plan bars later tax reassessment against the corporate debtor; assessment action set aside.

Inadequate service of notices at an old address led to remand of the assessment for fresh adjudication on merits.

Statutory bar on probation for income-tax offences under Section 292A overrides Section 360 CrPC and the Probation of Offenders Act.

Benami cash routing and no proven prejudice from denied cross-examination led to upheld attachment.

Benami finding set aside for incomplete appreciation of evidence; matter remanded for fresh consideration of ownership and attachment.

Benami transaction analysis rejects sham gold sale used to convert demonetised cash into banking credits

Benami share transfer found where nominal payment, deferred consideration, and continued transferor control showed effective ownership remained unchanged.

Prior PMLA attachment did not invalidate benami attachment where the statute allowed an alternate provisional attachment route.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Provisional assessment refund escapes unjust enrichment after finalisation, with refund entitlement upheld for the assessee.

Surety amount return follows acquittal and post-acquittal bond compliance, despite pendency of the State appeal.

Natural justice and proof requirements bar Customs penalties absent notice, hearing, and credible evidence of active involvement.

Customs Broker liability for exporter overvaluation rejected, with revocation set aside and only a limited inquiry penalty sustained.

Customs duty refund claims must comply with statutory limitation and documentation requirements to remain maintainable.

Shipping bill amendment for MEIS benefit cannot be blocked by a circular-based deadline when law is silent.

Special Companies Act procedure excludes BNSS pre-cognizance hearing in SFIO prosecutions before the Special Court.

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

Company law remedies in oppression cases are not barred by lack of consent where transactions are pleaded fraudulent or void.

Fraudulent preference in company property transfer led to void mutation entries and restoration of land records.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

Locus standi and bona fide purchaser protection secured release of plots; review could not reopen final winding-up directions.

Depository liability for participant misconduct upheld where supervisory safeguards failed and arbitral award was not patently illegal.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Extinguishment of pre-CIRP claims under an approved resolution plan bars survival of an arbitral award.

Sufficient cause and natural justice justified condonation of delay and restoration of the right to file a defence in insolvency proceedings

Priority in hearing interlocutory applications was not mandatory where the prior order only granted liberty to seek such consideration.

Continuing personal guarantee remains enforceable where no lawful revocation or novation is shown, despite resignation and facility renewal.

Advance-payment supply disputes do not defeat insolvency where debt, default, and valid statutory notice are established.

Liquidation under the Insolvency and Bankruptcy Code upheld when no resolution plan emerged and creditors approved liquidation.

Pre-deposit non-compliance under FEMA did not bar restoration where readiness to pay and medical hardship were shown.

Sub judice protection under FEMA barred fresh notice and complaint based on the same cause of action, leading to quashing.

Delayed import payments as trade credit under FEMA, with RBI permission unable to cure the contravention and directors held liable.

FEMA compliance breaches upheld, but penalties reduced where delayed reporting and share allotment were established on the facts.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

FEMA penalty set aside and remanded for fresh adjudication after unconsidered documents and bank communications were found relevant.

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

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

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.

PMLA bail granted where predicate offences were not shown to subsist and no proceeds of crime were identified.

PMLA attachment survives death of accused; Special Court is the proper forum for confiscation or release orders.

Unlawful assault claims during PMLA examination failed for lack of contemporaneous evidence and immediate complaint.

Provisional attachment under PMLA: High Court follows earlier precedent and declines interference with tribunal relief

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Special Court jurisdiction under PMLA extends to the scheduled offence after committal under Section 44(1)(c).

Residential government construction exclusions, commercial APMC works tax, and GETCO exemption shaped partial remand for recomputation.

Blocked Cess Refunds Under GST Transition Rejected as Dead Credit Not Refundable

Export of service for overseas investment advisory supports refund of unutilized CENVAT credit.

Extended limitation fails without suppression, while service tax exemption requires proof of prescribed training approval.

Service tax valuation excludes reimbursable expenses before the Section 67 amendment takes effect prospectively

Mining Services classification for drilling activity: tax upheld only for part of the period, SSI claim remanded, penalties deleted.

Finality of rebate orders bars cash refund by later letter when no timely appeal was filed against the original sanction

Suo motu Cenvat re-credit upheld where rebate entitlement was undisputed and recovery notice was quashed.

Modvat credit on fuel inputs used for an exempt intermediate product need not be reversed when final products are dutiable.

Suppression-based ineligible CENVAT credit justifies extended limitation and penalty when material facts are withheld.

Retrospective liability under Section 11D rejected for pre-commencement excise collections, with liability confined to post-20-09-1991 amounts.

Water-handling pump classification supports exemption under Heading 8413 and defeats duty demand, interest and penalties.

Retrospective interest liability rejected where Section 10(2) could not apply before its commencement.

Transfer of right to use goods requires exclusive control; common amenities in a lease were held not to create a deemed sale.

Proceedings against a non-existent amalgamated company are void ab initio; assessment and attachment notices were set aside.

Statutory first charge prevails over SARFAESI priority, preserving State tax recovery rights despite later CERSAI registration.

Strict construction of exemption notification leaves Soya Flour outside tax relief and sustains sales tax levy

Stock suppression findings and commodity-specific evidence justified different tax treatment, with revisional interference declined.

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

Motor accident compensation income assessment should use prior returns flexibly, with a three-year average for self-employed earners.

Specific averments under Negotiable Instruments law are required to prosecute a director for cheque dishonour.

Limitation under Section 138 notice return cases runs from receipt of the returned cover, not postal endorsement.

Writ jurisdiction limits in crypto exchange disputes: private claims, factual controversies and investigative directions fell outside Article 226.

Wrongful suspension of mining lease justified restoration of lost operating period as compensatory relief despite Section 8A objections.

Presumption of consideration under negotiable instrument law upheld where signatures were admitted and loan transaction was proved.