GST detention proceedings allow advocate representation and require prompt, time-bound determination before release of goods and vehicle.

Conditional restoration of cancelled GST registration granted, subject to filing pending returns and paying tax, penalty and interest.

Natural justice bars GST confiscation without hearing; written reply alone is insufficient and the order was quashed.

GST registration cancellation for non-filing was set aside, with restoration made conditional on return filing and statutory compliance.

Conditional restoration of GST registration granted where cancellation for non-filing could be cured by return filing and tax compliance.

GST registration cancellation for return defaults can be reversed conditionally, with compliance and tax payment required for restoration.

Reassessment based on reversed earlier disallowance of housing project deduction held unsustainable, with notice found without lawful foundation

Clean slate principle under resolution plans upheld as belated claims against dissolved company face final extinguishment.

Reassessment notice barred by limitation as six-year period had expired; Supreme Court dismissed delayed challenge on merits too.

Section 263 revisional power upheld for block assessment; belated return and advance tax did not exclude undisclosed income.

Resolution plan approval extinguishes pre-resolution tax claims and bars later assessment, reassessment, and penalty proceedings.

Income-tax treatment of efficiency gain, energy tax, security deposit interest, and UPS depreciation applied in a power utility dispute.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Extended period of limitation not invocable; delay condoned but special leave petition dismissed

Condonation of delay refused in customs appeal after 144-day lapse; civil appeal dismissed on delay grounds.

Customs dispute dismissed: SC declined interference with the High Court order after reviewing the record.

Provisional attachment under the Customs Act lapses after six months without a valid extension order, the Bombay HC held.

Capital goods under EOU exemption: export-performance shortfall alone does not justify customs duty or consequential penalty.

Retail sale price misdeclaration could not justify differential CVD, confiscation, or penalties without proof against the importer.

Delay condoned, but no ground found to interfere with the High Court order; special leave petition dismissed.

Share transfer rights, meeting notice validity and non-compete obligations can bind a transferee under the joint venture framework.

Foreign company status under Companies Act depends on Indian business presence; jurisdiction issue remanded for fresh factual determination.

Restoration of struck-off company name turned on business continuity evidence and misappreciation of records; refusal was set aside.

Recorded satisfaction and locus standi are essential before ordering company investigation under Section 213(b).

Waiver of first option in share sale dispute upheld where belated challenge could not reopen a crystallised valuation process.

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.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Court deposit by corporate debtor remains insolvency estate asset and must be dealt with through the resolution process.

Limitation for company appeals under the Insolvency and Bankruptcy Code made the appeal time-barred after expiry of the condonable period.

Bank guarantee invocation and unfulfilled settlement terms can establish debt and default for insolvency admission.

Moratorium protection under insolvency law bars recovery of leased premises in the corporate debtor's possession despite pre-CIRP lease termination.

Pending lease and possession dispute barred eviction until related proceedings are decided.

Pre-existing dispute under insolvency law requires a complete record; rejection of the section 9 application was remanded for fresh adjudication.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

Electronic records and corroborated retracted statements can support foreign exchange contraventions; penalty was reduced on appeal.

FEMA export proceeds and agency commission: foreign buyer payments to overseas agents are not automatically the exporter's receivable.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

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.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Retention of frozen bank accounts under money-laundering law upheld where timely authorisation and prima facie laundering material existed.

Bona fide purchase and source of funds must be tested on evidence before the PMLA forum; status quo on properties maintained.

Bona fide property sale proceeds cannot be treated as proceeds of crime without a proven nexus to tainted funds.

Section 32A protects liquidated corporate debtor property from post-liquidation attachment for prior offences, leading to setting aside of the order.

Self-occupied attached property and notional rent: possession is ordinarily retained unless exceptional circumstances justify interference.

Equivalent-value attachment under PMLA can extend to pre-offence property when tainted assets are untraceable.

Service tax exemption for overseas commission upheld despite minor procedural lapses when export and supporting documents were established.

Service tax on naval dockyard work denied; bona fide belief also barred extended limitation and penalties.

SEZ exemption and service tax valuation require fresh scrutiny where procedural non-compliance and computation errors are alleged.

Refund of pre-GST Cenvat credit under GST transition provisions upheld in cash despite later service tax payment.

Grant-in-aid not taxable as service when paid as reimbursement and no contractual obligation to transfer knowhow exists.

New factual grounds cannot be raised at the second appellate stage; only pure legal grounds may be urged later.

Transitional refund claim after time-barred rebate rejection must be raised by substantive application, not direct writ relief.

CENVAT credit reversal before utilisation bars interest, but suppression of facts can still justify extended limitation.

Freight and insurance in assessable value upheld where door delivery terms and no buyer-side transport arrangement were shown.

VAT remission under an industrial incentive scheme is not additional consideration and stays outside central excise assessable value.

Granite classification and EOU exemption depend on actual processing and verified compliance, with procedural lapse alone insufficient.

Section 9D compliance and corroborative evidence are essential before relying on excise statements, clandestine removal claims, or Rule 26 penalty.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

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

Section 139 presumption in cheque dishonour complaints cannot be rebutted at the process stage; liability must be tried on evidence.

Specific averment required for director liability in cheque-dishonour cases; prior revision does not bar inherent jurisdiction.

Fraud classification under RBI directions requires disclosure and response, but no absolute right to personal oral hearing.

Land acquisition compensation under the 2013 Act and delay condonation in appeals under the Limitation Act.

Abandonment of earlier arbitration bars a fresh Section 11 request on the same cause of action.

SEZ octroi exemption and promissory estoppel bound the State to refund tax, despite unamended municipal rules.