Limitation in GST adjudication can extinguish jurisdiction, and belated orders passed beyond the statutory cut-off were set aside.

Regular bail in GST input tax credit fraud case granted with conditions after custody and investigation status were considered.

GST registration cancellation for non-filing may be restored if pending returns, tax dues, interest and late fee are fully paid.

GST registration restoration on filing pending returns and payment of dues allowed subject to compliance with Rule 22(4) conditions

GST registration restoration may follow filing of pending returns and full payment of dues under Rule 22(4).

CGST penalty liability extends to persons retaining transaction benefits and is not treated as retrospective here.

Incorrect assumption of non-filing of return cannot sustain assessment; draft order and corrigendum were set aside.

Reopening of assessment failed where seized papers lacked a live nexus with the assessee's transaction.

Alternative statutory remedy bars writ challenge to faceless tax appellate order dismissed as time-barred.

Real income doctrine bars tax on uncertain fixed deposit interest until pending criminal proceedings are resolved.

Net dividend computation, bad debt deduction, and bank securities as stock-in-trade shape the tax treatment discussed here.

Faceless assessment must allow fair reply time and consider uploaded objections before finalising the assessment order.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

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

Certificate of Origin verification dispute and interim restraint on final customs order pending further consideration

Transit cargo dispute under customs law: court directed fresh representation and reasoned consideration amid investigation over prohibited goods.

Customs duty limitation and Section 114A penalty: time-barred demand cut down, stock adjustment required in recomputation.

Alternate remedy under Customs Act bars writ relief where statutory appeal and limitation were not pursued.

Condonation of delay in customs appeal allowed where refusal would leave the appellant without any effective appellate remedy.

Immediate customs cargo suspension requires an exceptional case and urgent preventive need, not merely preliminary allegations.

Coal beneficiation and cost audit compliance: court refused threshold quashing of complaint over alleged non-maintenance of cost records.

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

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

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

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

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Conditional directions on SEBI fund-raising stand subject to dismissal of petitions and liberty to proceed in law

Strict limitation under the Insolvency Code bars condonation of filing and re-filing delay beyond the statutory window.

Territorial writ jurisdiction under Article 226 failed where insolvency proceedings were tied to the corporate debtor's registered office.

Clean-slate insolvency resolution extinguishes unclaimed pre-resolution claims and restricts collateral proceedings against the corporate debtor.

Resolution plan eligibility under Section 29A turns on the submission date; a resolved NPA cannot revive disqualification.

Section 9 insolvency dispute and acknowledgement of debt: no substantial question of law found, so interference was declined.

Condonation of re-filing delay failed where no sufficient cause explained the delayed cure of defects in appeal papers.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

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.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

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.

Tax evasion and money laundering proceedings in plot sales closed after authorities confirmed action was already underway.

PMLA inquiry can proceed without prior FIR; ECIR is non-statutory and income-tax settlement immunity does not bar action.

Recorded satisfaction for provisional attachment under money laundering law must rest on objective material, not statutory repetition.

Natural justice and source of cash challenges fail where relied upon documents were supplied and seized property remained unexplained.

Substitution of attached immovable property is allowed only where the rules expressly permit replacement, not by general equity.

Execution of tribunal release order through local civil court was directed for properties within its jurisdiction.

CENVAT credit on invoiced support services upheld where service tax was paid by the provider and assessment remained undisturbed.

Extended limitation cannot rest on unproven suppression where a service tax dispute is purely interpretational and audit-driven.

Works contract for educational institutions not taxable where used solely for education; departmental challenge to deletion of demand failed.

Refund under beneficial exemption scheme cannot be denied for reversed Cenvat credit or mere declaration lapse.

Goods transport by road without consignment note fell in the negative list, not taxable as GTA service.

Remand power under service tax appeal provisions upheld as Commissioner (Appeals) may pass appropriate orders in suitable cases.

Reasoned appellate orders required in tax disputes; non-speaking findings and overreach beyond the appeal were set aside on remand.

Rule 6 reversal base excludes exclusive dutiable input service credit and the clarificatory amendment applies retrospectively

Interpretation of original and clarificatory notifications in a revenue dispute, with concurrent factual findings left undisturbed.

Statutory appellate remedy bars writ jurisdiction where appeal under Section 35G is available

Cenvat credit reversal and duty-paid clearance of spare parts defeated demand, extended limitation, interest and penalty

Approved insolvency resolution plan extinguishes excluded tax dues and causes pending indirect tax appeal to abate.

Prospective limitation amendment under KVAT cannot revive time-barred reassessment notice issued after expiry of the original period.

Pre-deposit compliance under Telangana VAT hinges on disputed tax difference; penalty linked to assessment must await restored appeal.

Section 6(2) CST exemption turns on statutory compliance, not on whether the first inter-State sale was exempt.

Statutory interest on delayed tax refund applies when determined refund remains unpaid for a prolonged period.

Jurisdictional objection under entry tax law left open as Tribunal directed to hear second appeal on all grounds

Final judicial interest liability falls outside a tax settlement scheme, barring reduction or liquidation of the concluded amount.

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

Teacher Eligibility Test compliance for in-service teachers upheld with a prospective statutory window and extended time for qualification.

Cheque dishonour liability survives stop-payment instructions when statutory presumptions under the Negotiable Instruments Act remain unrebutted.

Cheque dishonour offence compounded under settlement terms, with conviction set aside and costs imposed under compounding guidelines.

Foreign judgment conclusiveness and interim injunction require prima facie competence, fairness, and a reliable underlying claim

Forensic examination of disputed handwriting may be ordered when signatures are denied on a material document in a cheque case.

Bail order observations set aside while the operative bail relief was preserved and left undisturbed.