Recovery barred during intended statutory appeal when tax component was prima facie discharged and appeal filing was undertaken.

GST assessment remitted for fresh consideration; consequential registration cancellation set aside where additional transaction records were produced.

GST adjudication set aside for want of opportunity to respond; matter remitted for fresh consideration and recovery action withdrawn.

Consideration of reply and supporting documents required before GST adjudication; order set aside and matter remitted.

Ex parte GST adjudication set aside and remitted for fresh reply-based reconsideration after notice response opportunity.

Ex parte GST adjudication set aside and remitted for fresh hearing after opportunity to reply to show-cause notice.

Effective service of reassessment notice is mandatory; without proof of delivery, reassessment jurisdiction fails and the order is quashed.

Mandatory section 143(2) notice after a return under section 148 is jurisdictional; omission renders reassessment void ab initio.

Mandatory disposal of reopening objections before reassessment is completed; failure to do so vitiates the proceedings.

Charging section change needs notice; duplicate purchase-difference additions cannot survive where stock discrepancy is already accounted for.

Bright Line Test rejected for AMP transfer pricing adjustment; related tax and bonus issues sent back for verification.

Treaty residency under the centre of vital interests test was remanded for fresh factual determination on incomplete evidence.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

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

DRI officers as proper officers under Customs law sustain show cause notices and defeat a jurisdiction-based remand.

Limitation under Customs law barred confiscation proceedings, and the consequential penalty also failed once the action was time-barred.

Limitation for customs demand after rescission of exemption notification barred delayed show cause notice and penal action

Mens rea is essential for customs penalty under Section 112(b); mere transport of sealed consignments was insufficient.

Exemption conditions must arise from the notification itself; SEZ clearance can satisfy the export requirement for imported goods.

Liquidation and failure to seek continuance under tribunal procedure rules caused the appeal to abate.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Prolonged custody and one-third sentence completion justified statutory bail where trial had not yet begun.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

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.

Statutory tax attachment does not create secured creditor status in liquidation when the claim is not admitted under insolvency law.

Section 65 IBC requires cogent proof of fraudulent initiation and cannot reopen decided debt-and-default findings in CIRP.

Pre-existing wage dispute defeats Section 9 insolvency claim where entitlement and quantum remained genuinely contested.

Perjury proceedings need prima facie deliberate falsehood on a material issue; a defence affidavit in a finalised resolution plan dispute was not enough.

Narrow recall jurisdiction bars disguised review where the proper remedy is appeal; the application was dismissed.

Invoice-based interest cannot be added to operational debt without contract or mutual practice, leaving the insolvency filing below threshold.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

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.

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

Equivalent-value attachment under SAFEMA upheld where tainted property was unavailable and nexus evidence satisfied statutory belief requirements.

Special leave petition disposed without merits, with liberty to raise all points before the High Court.

Prima facie assessment at discharge stage sustains prosecution where the order shows due consideration of relevant materials.

PMLA attachment confirmed where properties were treated as proceeds of crime and no perversity or legal error was shown.

Cognizance after BNSS commencement requires notice to the accused before the court can proceed under Section 223.

Proceeds of crime can include property value and assets in another's name, with fair hearing requirements satisfied.

Service tax demand based only on return mismatch fails without proof of taxable service, recipient and consideration.

Reimbursable expenses excluded from service tax value where they are distinct from service consideration and only commission is charged.

Service tax refund limitation bars claim where delay is unexplained and excess tax return is not established.

Welfare-scheme medical services require factual scrutiny before taxability is determined; extended limitation and penalties were rejected.

Residential complex service tax: composite construction activity and a non-surviving earlier order defeated the demand.

Unjust enrichment and works contract classification barred refund where the taxpayer could not prove tax burden was not passed on.

Cenvat credit on insurance, hedging and employee training services was upheld for their nexus with manufacturing business operations.

CENVAT credit on concessional countervailing duty remains admissible; extended limitation and penalty need deliberate suppression or evasion intent.

Input Service Distributor cannot face Rule 14 recovery; notice by Audit Commissioner lacked authority, and extended period failed.

Manufacture and tariff classification of soil conditioner failed for Revenue, defeating extended limitation and penalty.

Cenvat credit on business-related services allowed before amendment, while construction-linked credit was excluded after 01.04.2011.

Reasoned quasi-judicial orders require consideration of actual submissions; incomplete adjudication justified remand for fresh decision.

Mandatory C and F Forms govern concessional tax treatment for inter-State stock transfers; non-production defeats the claim.

Limitation and statutory jurisdiction bar reassessment where belated acceptance of self-assessment cannot cure a defective notice.

Input tax credit requires proof of genuine purchases and physical movement of goods; remand ordered for fresh verification.

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.

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

Abated revival proceedings cannot validate unauthorized asset dealings; illegal share allotment and undisclosed scrap sale were set aside.

Bank negligence in cheque presentment amounts to deficiency in service, while compensation must stay fair and proportionate.

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Permissive arbitration clause held non-binding where it showed only a future possibility, not a present obligation to arbitrate.

Quantum meruit claim survives where no proved contract exists and Section 69(2) does not bar compensation.

Expired lease and rent default justified vacant possession, arrears, and damages for unlawful occupation, with future mesne profits refused.