GST registration cannot be used to bypass return-filing defaults in an existing State registration.

Input tax credit cannot be denied to a bona fide purchaser merely because the supplier failed to remit tax.

Consolidated GST notices and orders across financial years are permissible under Sections 73 and 74, with severable valid periods

Illegal arrest and remand for lack of transit remand and defective arrest memo, leading to immediate release.

Reasonable opportunity to defend refund claim required; hurried rejection set aside and fresh decision permitted after reply.

Input tax credit claimed by mistake and later reversed requires fresh adjudication after the taxpayer's detailed response.

Reassessment reopening lacked nexus with assessee where loose paper and unconnected third-party reference could not justify section 148 action.

Delay condonation turned on a plausible auditor-related explanation, with bona fides accepted despite lack of documentary proof.

Registration relief under circular for wrong section code must be reconsidered before final rejection of retrospective claim

Search assessment remand for failure to decide all material issues, including Section 153A notice validity and Section 153D approval.

Proviso to Section 276CC barred prosecution and an early complaint failed before regular assessment was completed

Condonation of delayed return filing allowed where refusal would defeat Section 80-P relief and the lapse was procedural.

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

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Provisional release of seized imported goods allowed on enhanced duty and bank guarantee, without prejudice to customs adjudication.

Provisional release of seized gold and jewellery allowed pending adjudication, with bond and bank guarantee conditions.

Vessel classification and customs valuation turn on principal design, transaction value limits, and absence of wilful misdeclaration.

Customs valuation requires reliable corroboration; a retracted statement and non-comparable invoice cannot justify enhancement of declared value.

Customs valuation enhancement fails without a speaking order; importer's challenge to declared value was upheld.

Delegated legislation needs lawful publication before taking effect, so pre-notification consignments were cleared under the earlier import policy.

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

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.

Limitation and debt proof under insolvency proceedings: continuing guarantee, default evidence, and conflict objection did not defeat admission.

Purposive interpretation of court fee refund provisions supports full refund where settlement ends the dispute outside court.

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.

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.

Provisional attachment under money-laundering law sustained where buyers failed to prove lawful source of property acquisition.

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.

Service tax valuation excludes reimbursed and notional facility expenses; demand based on their inclusion was set aside.

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.

Clandestine removal allegations require corroborative evidence; duty demand and penalty were set aside for lack of proper investigation.

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.

Consignment versus inter-State sale turns on the governing agreement and contemporaneous evidence for the relevant period.

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

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.

Arbitration clause limits tax reimbursement claims: Delhi HC found the dispute non-arbitrable and refused appointment of an arbitrator.

Bail in homicide conspiracy cases turns on prima facie material, gravity, age, health and risk of witness interference.