Condonation of delay in Special Leave Petition: 676-day unexplained delay leads to dismissal on delay and merits.

Invalid assessment under omitted tax provision requires reissuance as show cause and fresh hearing before appropriate authority

Mandatory gap between show cause notice and adjudication under CGST affirmed; order passed within shorter interval quashed.

Limitation and rectification under the UP GST Act: pending bona fide rectification suspends appeal limitation, preserving timeliness of appeal.

Supply of CKD e-rickshaw components: classification depends on included major components; vehicle attracts lower GST, incomplete sets attract higher GST.

Input Tax Credit fraud: BNSS safeguards and arrest formalities upheld; limited custodial interrogation allowed for one accused, other restored to magistrate order.

Validity of tax deduction orders for non-resident deductees and limitation: relief denied after inordinate delay and lack of merit

Reopening of tax assessment lacking specified authority approval affirmed as invalid, resulting in dismissal of SLP

Reopening of assessment over lease, forex and goodwill claims found impermissible; reassessment notice quashed on challenge.

Validity of income tax revision orders under statutory power: appellate findings confirmed and petition dismissed

Employer and employees' provident and ESI contributions: whether deduction depends on fund due date or return filing deadline, notice issued

Validity of reassessment order when deduction prohibited under Income-tax Act SLP dismissed, reopening barred by change of opinion

Benami transaction and provisional attachment contested; failure to prove beneficial ownership led to denial of attachment and dismissal of appeals.

Benami property and corporate debtor assets during insolvency protected; NCLT-approved resolution plan and new management insulated from actions

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal

Benami transactions and vicarious liability in partnership finances: managing partner implicated while dormant partner discharged for lack of averments

Scope of IGST levy questioned as to whether it includes power to impose interest and penalty, notice issued thereafter

Merchandise Export from India Scheme entitlement: ministerial electronic errors cannot defeat claims; applicants permitted to resubmit for adjudication.

Right of F-card holders to represent before any Customs jurisdiction affirmed; territorial restriction set aside, compliance requirements remain.

Smuggling and burden of proof in customs: release of gold upheld where domestic purchase invoices defeated smuggling allegation.

Conversion of manganese ore into concentrates denied import CVD exemption as processing yields distinct excisable concentrates; interest payable.

Misdeclaration and tariff classification in customs imports: incorrect classification alone cannot justify extended limitation or penalties

Condonation of delay in filing a Special Leave Petition leads to dismissal after a 406-day unexplained delay, with merits not entertained.

Approval of Scheme of Arrangement challenged as evading MPID Act; overwhelming creditor approval upheld and minority appeal dismissed

Oppression and mismanagement exit option review requires NCLT to pass a reasoned order; remand justified and interim revival denied

Transfer of registry funds to Settlement Account under Scheme of Arrangement permitted to facilitate settlement of creditor and investor claims.

Violation of principles of natural justice in hearing regulated oral time and requirement to file written note upheld; appeal disposed

Rectification of register of members and limitation: discoverability of fraud governs commencement and can render claims time-barred.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

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.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

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

Invocation of personal guarantee: guarantee-enforcement petition held maintainable and interim moratorium effective from filing, remitted for fresh orders.

Liability of directors for company tax in liquidation and limits on attaching directors bank accounts pending relief

Maintainability of Section 7 claims by real estate allottees where consent terms classify them as financial creditors, remand ordered to determine threshold fulfilment.

Inventory write-off in insolvency: fraudulent and wrongful trading standards require proof of dishonest intent before contribution ordered

Treatment of creditor claims as contingent liability order set aside and petition restored for fresh adjudication on debt, default and dispute

Approval of resolution plan and post-approval modification of acquisition structure; operational creditors and employee dues protected.

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Foreign exchange contravention involving under-invoicing and unauthorized remittances; penalties reduced for company and three directors.

Third-party receipts for export proceeds unlawful pre-08.11.2013; RBI circulars not retrospective; directors fined Rs3L each.

Ex-post-facto approval of foreign share transfer regularises prior approval failure, but source-of-funds breach upholds penalty.

10% pre-deposit u/s19(1) challenged as rendering appeal illusory when going-concern at stake; appeals allowed, threshold modified

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

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

Proceeds of crime and money laundering: absence of predicate offence or proceeds precludes PMLA prosecution, discharges ordered.

Provisional attachment and auction of mortgaged properties under PMLA allowed with SARFAESI auction conditions and excess deposit.

Money laundering under PMLA: prosecution reinstated for continuing laundering and attachment of proceeds restored for trial

Permission to travel during trial granted with virtual appearance and financial surety; return required within six months.

Bail under PMLA in alleged loan diversion money laundering allowed with bond and sureties; higher review declined to disturb it

Money laundering property attachment and third-party encumbrance: Appellate forum versus special court jurisdiction limits clarified

Exemption for railway construction services under Notification No.17/2005 confirmed; private railway sidings exempt from service tax.

Refund of service tax under section 73(3) after voluntary payment during departmental enquiry; appeal dismissed on legal grounds

Demand of service tax on free supply materials held not includable and extended period invocation barred; demand set aside

Refund of service tax paid under mistake of law affirmed; input service credit and prior refund orders to be restored.

Cleaning and sanitation services to government hospitals confirmed exempt under Notification No.25/2012-ST; no tax or penalties imposed.

Levy of service tax on Security Agency Services police statutory security not business; appeals allowed.

Interest on delayed rebate of excise duty: higher interest awarded for abnormal delay, claimant entitled to 12%.

Distribution of Cenvat credit on input services in job work context upheld; procedural irregularity won't deny credit

Valuation of scrap transferred to sister unit: CAS-4 inapplicable and revenue neutrality with CENVAT credit led to dismissal of revenue demand

Cenvat credit on transport insurance for FOR sales allowed for some periods while earlier denial and normal duty upheld

Classification of Xylene and Ethylbenzene under Central Excise Tariff reclassified to 2707; penalty set aside

CENVAT credit recovery on written-off inputs rejected where no evidence of physical removal; demand set aside.

Withdrawal of special leave petitions to invoke statutory remedy under Amendment Act, 2025; relief must be sought from competent authority

Service of statutory notices via portal upload: quashing order for non-prosecution and remand with fresh personal hearing allowed

Amalgamation and tax recovery: attachment of director's bank account quashed where liability vested in transferee, not dissolved transferor.

Entitlement to interest on delayed tax refund under statutory scheme: interest awarded from due date at six percent.

Sale in course of import: exemption claim upheld where contractual link and bona fide disclosure negate penalty, relief granted.

Supply of dolomite without Form C prompts reassessment; court orders fresh decision after buyer produces Form C

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

Directors' liability for cheque dishonour during CIRP moratorium and IRP appointment-held not in charge; summons quashed

Liability of interest under Section 12, 12A and 12B challenged due to circular ambiguity, leading to waiver of penal interest for specified assessment years.

Execution against non-party company directors in consumer decrees cannot impose personal liability absent guarantees or adjudication of individual culpability.

Maintainability of criminal complaint under Section 482 CrPC: civil element does not bar prosecution; criminal liability requires trial

Entitlement to regular bail in economic offence probe where arrest lacked necessity and custodial interrogation; bail granted on conditions

Validity of contract and arbitral procedure defects resulted in award being set aside for procedural irregularities and lack of evidence