GST tax notifications and assessment order challenged for lack of fair hearing; assessment set aside, notifications invalidated, case remanded.

GST exemption for group health insurance formed through association settlement and collective bargaining denied; writ petitions dismissed.

Input tax credit claims for FY 2017-21 GSTR-3B filings: time-limit denial u/s16(4) set aside after s.16(5) extension.

GST electronic credit ledger blocked beyond one year u/r 86A-blockage lifted; coercive recovery stayed temporarily.

GST registration cancellation after ex parte adjudication without hearing: assessee gets fresh chance to reply, order set aside

Single GST show cause notice clubbing multiple tax periods u/s73/74 held invalid; notice and proceedings quashed.

Tax residency for overseas Indian visitor u/s6 182-day rule and DTAA tie-breaker, residence upheld, appeal dismissed

Tax reassessment against corporate debtor after IBC resolution plan approval u/s31-delayed SLP dismissed on limitation, merits

Share valuation dispute u/s56(2)(vii)(c) and r.11UA in reassessment challenge; delayed SLP dismissed as time-barred.

Challenge to tax assessment set aside for breaching interim order fails as 730-day delay in appeal not excused

Society's public welfare activities vs "trade or business" u/s2(15); s.12AA registration refusal overturned, registration granted.

Delayed TDS remittance after staff maternity leave, "reasonable cause" u/s278AA accepted; prosecution u/s276B quashed.

Immovable property declared benami under Section 2(9)(A) PBPT Act; shell company loans, time-barred debts ignored

Demonetization cash deposits and RTGS transfers alleged as benami property; s.24(1) "reasons to believe" upheld, appeal dismissed.

Property purchases in another person's name with buyer funding: treated as benami u/s2(9)(A), attachment upheld

Property purchase funded by another's payments, treated as benami u/s2(9)(A); appeal dismissed, attachments including sale proceeds upheld.

Benami property purchase and continued holding after 2016 amendments-provisional attachment upheld; later transfers void under s. 6

Auction purchase funded via alleged lender-whether payments were benami u/s2(9)(D); provisional attachment upheld, appeals dismissed.

Seized gold jewellery ownership dispute and alleged smuggling u/s112(a)/(b), s.123 burden shift; penalties upheld, appeal dismissed

Omitted customs duty on two import invoices later self-paid with interest before SCN, so confiscation and penalties set aside.

Lift and escalator spare parts import classification under CTH 8431 challenged; extended limitation and jurisdiction curbed, most demands dropped.

Countervailing duty and export obligation breach for imported silk fabrics (2012-2013) rejected; extended-period demand and penalties set aside

Altered Bills of Lading after LEO to divert port and claim drawback-SCN upheld; broker penalty u/s114(i) set aside

Processing and washing run-of-mine manganese ore into concentrates deemed "conversion"; CVD exemption denied; interest on differential duty upheld.

NCLT power to rectify share register u/s59 despite pending civil suit over disputed share-transfer documents restored

Private complaint over false statements and repeated default under Companies Act ss. 448/451 quashed; IPC case transferred for trial

CLB power to condone delay in company share-transfer refusal appeals u/s58(3), before s.433 began-rejected

Company bank account freeze tied to ROC "management dispute" marking-defreezing upheld; former directors and bank lacked standing.

Objections to amalgamation scheme and objector's locus standi; appeal dropped after transfer of proceedings, costs cut to Rs 2.5 lakh

Forensic audit ordered amid mismanagement and fund siphoning claims under Companies Act ss. 241-242; appeal dismissed, order upheld

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Interest on investor refund amounts-whether payable and how computed-clarification allowed before SAT; appeals dismissed with liberty.

Insider trading show-cause notice challenged for being issued by an unauthorised officer and based on pre-judged allegations; quashed.

Self-financed preferential share allotment via circular fund flows held fraudulent; s.15HA joint penalty upheld despite 10-year SCN delay

Moratorium bars EPFO PF dues assessments u/s7A/7Q/14B during CIRP; later recovery notices invalid, appeal allowed.

Late challenge to approved resolution plan's distribution under IBC s.61(2) rejected; appeal dismissed as time-barred.

Operational debt invoices and internal liability transfer journal entries under IBC s.9 held time-barred; insolvency claim rejected.

Debt claim based on audited balance sheet and email loan takeover in CIRP; late challenge rejected, appeal dismissed.

Personal guarantor liability after CIRP repayment dispute: approved s.31 plan binds, unpaid balance remains; s.95 admission upheld

Recall bid over missed counter-filing after notice dispute-participation showed knowledge; rejection upheld and appeal dismissed

FCRA registration rejected over foreign contribution receipt/transfer claims; compounding and lack of notice led to reconsideration ordered

Foreign arbitral award enforcement and execution against affiliated non-signatories after asset diversion; limitation challenge barred; execution partly allowed.

FERA/RBI approval dispute in property transaction re-litigated via Article 226 after civil suit and s.96 appeal; dismissed as res judicata.

Non-resident share allotment tied to importing second-hand machinery upheld; RBI approval valid, FERA claims rejected, appeal dismissed

Penalty for undervalued export proceeds u/s13(1) FEMA-appeal to enhance penalty dismissed as quantum is discretionary.

Seized cash and FEMA contraventions: document-supply and hearing fairness upheld; confiscation and separate penalties sustained, total reduced.

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

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

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

GST input tax credit fraud using bogus invoices and shell entities, PMLA laundering alleged; bail refusal upheld, probe deadline set.

Provisional attachment of property under PMLA s.5(1) over "reasons to believe" and valuation dispute upheld; appeal dismissed

Salary, booking refund, and advance forfeiture payments challenged as "proceeds of crime"; provisional attachment set aside on evidence

Prolonged custody in money-laundering case: s.45 PMLA "twin conditions" treated as met, bail granted with strict terms

Money-laundering case custody and bail parity with co-accused, as trial delays loom; bail granted, denial set aside

PMLA s.19 arrest over "reasons to believe" and grounds of arrest challenge fails; detention upheld for proper compliance

Service tax on property renting, forex consultancy expenses, export tea commission and royalty remittances-most demands time-barred, penalties dropped

Transmission utility's pro-rata, development and cable-shifting charges held exempt from service tax; material/contingency costs remanded for recalculation.

Student recruitment counselling for foreign universities paid by commission treated as export service, not "intermediary"; tax demand dismissed.

Coaching institute's separately invoiced study materials/books: can their sale value be excluded from coaching service tax under Notification 12/2003-ST? Appeal allowed

Construction services for state housing board: eligibility for Notification 25/2012-ST (12A) exemption denied; appeal dismissed.

Service tax on residential complex construction upheld with Rule 6 interest; RWA deposits and lease rent demands set aside

Department's prior knowledge of assessee's activities and s.11A extended limitation challenge first raised on appeal rejected

CENVAT credit on GTA outward freight for FOR destination goods to customs premises allowed for 2013-2017

FOR destination sales and outward GTA transport CENVAT credit hinged on "place of removal" u/s4(3)(c); denial remanded.

Waste mud from crude palm oil bleaching-whether "excisable goods" for central excise duty; demand set aside, appeal allowed.

CENVAT credit on 1%/2% CVD for imported steam coal u/r 3 denied, then allowed as no credit bar

Repair and refurbishment of imported used tunnel boring machines treated as "manufacture" u/s2(f), allowing CENVAT credit; appeal rejected.

Export sales turnover claimed exempt u/s5(1) on H-forms, with revisional refusal to consider them set aside.

Sales tax refund after rectified assessment: when six-month clock starts under s. 33-E, interest denied as paid promptly.

Late filing of CST statutory declaration Forms C, E-I, E-II for AY 2013-14 allowed, reassessment ordered in 90 days

Bank's registered mortgage versus later State tax lien on same property; earlier security upheld, lien removed from records.

VAT on extra-neutral alcohol and spirits collected but not deposited with returns, leading to statutory interest upheld.

VAT on telecom receipts from SIM cards, recharge coupons and value-added services rejected; assessments quashed, appeal allowed.

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 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Exclusive jurisdiction clause vs arbitral "place": seat fixed as New Delhi; venue Singapore, ICC procedure, Oman law; appeal dismissed

MM Plant's status as a "new industrial unit" under 1989 policy, securing subsidies despite earlier overall ceiling; rejection overturned

Cheque dishonour appeal: whether accused must pre-deposit compensation u/s148 NI Act despite s.91 documents request; upheld.

Security cheque presented under loan agreement-no "entrustment" or breach of trust under IPC s.409; complaint quashed

Late-filed cheque bounce complaint u/s138-delay condonation u/s142(b) must come before cognizance; proceedings set aside.

Alleged bank-fund diversion through shell companies: prolonged pretrial delay and mostly documentary case lead to regular bail