Principal Additional Director General authorized under section 83 CGST to provisionally attach bank accounts; petitioner may file fresh objections

Bail denied where prima facie evidence showed misuse of complainant's GST credentials to claim fraudulent input tax credits

Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to decide objections promptly

GST registration cancelled under s.29(2)(c) for six months' non-filing; Rule 22 allows restoration if returns, dues paid

Order set aside for failing to consider no-consideration corporate guarantee claim; matter remitted for fresh adjudication on merits

Order under s.161 confirmed tax, interest and penalty without personal hearing, violating natural justice; deposit disputed Rs.11,33,488

Challenge to rectification orders under s.254(2) denied; no jurisdictional error in delayed Provident Fund and ESIC dues

Notices under s.153C based on loose sheets and diaries invalid; consolidated satisfaction note vitiates assessments across years

Special Leave Petition rejected for unexplained 454-day delay despite acceptance of eight industry comparables and direction to add more

Special Leave Petition dismissed; quashing of notices under sections 148A(b), 148A(d) and 148 affirmed due to procedural defect

Special leave petition dismissed as time-barred after 429-day delay; s.147 reopening requires close nexus, not vague material

Refusal to condone 16-day delay in filing Form-10B set aside; fresh s.119(2)(b) consideration directed for charitable trust

Benami finding upheld, provisional attachment of land confirmed; nominee purchase and Rs.15,10,000 payment show true beneficial ownership

Statements recorded under s.19(1) on oath at seizure admissible; benami finding under s.2(9)(c) upheld, appeal dismissed

Appeal dismissed and attachment under s.24(4)(a)(i) upheld for unexplained funds, large cash deposits, and benami use

PBPTA attachment upheld; transactions held benami under s.2(9A), appeal dismissed for lack of evidence amid demonetisation-era suspicions

Benami character of 57 sale deeds established under Section 6 PBPT Act; nominal transferee used for indirect acquisition

Benami finding upheld: cash in nominee's account treated as benami property; fiduciary exception under Section 2(9)(A)(ii) inapplicable

Writ petition dismissed; Order-in-Original validly served via authorised advocate under s.153(1)(a); clean-hands doctrine bars relief

Order upholds absolute confiscation of seized jewellery, levies penalty, declares passenger ineligible and halves warehouse charges

Reclassification without chemical testing invalid; duty demands, extended reassessment, confiscation and penalties annulled; past clearances upheld

Adjudicating authority wrongly invoked s.28(9A) to defer determination before s.28(9) period expired, without s.28(8) hearing

Decision sets aside reassessment converting import transaction price to RSP; officer cannot revise valuation post-clearance under s.47 or s.28

Imported Bentley treated as new despite prior registration; Rule 12 and Rule 3 upheld, 112(a) and 114AA demands set aside

Appeal allowed; irretrievable deadlock between equal shareholders - powers under s.241/242 used to appoint independent MD

No proprietary right in liquidated company under ATS; vendor validly terminated and forfeited 20% sale consideration

Amendment and share allotment invalid for lack of special resolution and defective notice; oppression under ss.397-398

Decision upholds investigator substitution as procedural, not a recall, keeping original order effective and rights intact

Petition dismissed: notice to return company records and assets justified complaint under s.452 Companies Act, 2013

Appeal dismissed; 20.04.2022 order upheld as Official Liquidator acted bona fide, company estopped from challenging liability

Revision dismissed; regulatory findings don't bar prosecution absent clear innocence; prima facie evidence supports trial under Section 27(1) SEBI Act

Jurisdiction to supervise Special Committee; embargo on ex-management payments remains; prioritize individual investors, transfer unclaimed funds to Investor Protection Fund

Appeal dismissed; disclosure of ongoing SEBI investigation withheld under Section 8(1)(h) to protect evidence and markets

Penalty set aside as SECC Regulations 2012 and 2018 held inapplicable where subsidiaries, not the exchange, made investments

Appeal dismissed challenging liability for accepting deposits and issuing debentures without filing offer documents; director joined after relevant period

Appeal allowed: Front-running charge under Section 12A(c) and PFUTP Regulations not proved on balance of probabilities

Admission of Section 9 petition upheld: Rs1 crore advance unpaid, balance-sheet acknowledgement revived limitation, appeal dismissed

Section 7 petition maintainable; overdraft is continuing debt; part-payments, confirmations, instruments and mortgage extend limitation under Section 25(3)

Appeal dismissed; appellant not a financial creditor as CRPS treated as share capital under s.55 and s.3(12) IBC

Appeal allows belated home-buyer claims to be included in resolution plan after RP affidavit verified payments and delays

Section 32A IBC activates on approved resolution plan; provisional ED attachment before CIRP ceases, no separate PMLA release needed

Section 7 CIRP Petition Dismissed: Default Date Falls Within Section 10A Exclusion, Appeal Rejected despite dispute over payment receipt

Appeal dismissed where directorate failed to prove unlawful foreign bank account under FEMA due to unauthenticated evidence

Company liable under FEMA for delayed filings and share violations; deleted Section 6(3)(b) SCN invalid, penalty reduced

Additional eight-week chance to pay pre-deposit granted due to age and health; no further extensions; stay conditional

Legal representative substituted despite 3,621-day delay; Section 394 CrPC and Limitation Act principles applied to condone delay

Appeal dismissed: jurisdiction limited to questions of law; factual findings and confiscation upheld on sufficient corroborative evidence

Appeal dismissed; penalty under Section 13(1) FEMA upheld as reasonable and within discretionary limits despite being below statutory maximum

Challenge to CCI order under Section 26(1) dismissed; Section 26(2-A) doesn't bar investigations into distinct complaints

Appeal dismissed as plea to impose penalties on two companies deemed unsustainable and inconsistent, lacking any merit

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Appellants found cartelised and bid-rigged soil testing tenders; breaches of ss.3(1), 3(3)(c),(d); s.27(a) upheld, s.27(b) penalty cut to 3%

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

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Appeals dismissed; PMLA provisional attachments upheld as proceeds of crime attachable despite temporal predicate-offence limits and innocent holders

Provisional attachment of 68% of property upheld as proceeds of crime; appeal dismissed after evidence rejected

Provisional attachment under s.5(1) PMLA upheld: provisos allow attachment as value; disputed property secured pending investigation

Section 482 Cr.P.C. petition maintainable where searches/seizures occurred; BUDS Act doesn't bar IPC charges; PMLA probe upheld

Section 19 PMLA arrests valid despite omission of Section 50 notice where reasons and material recorded; procedural lapse not fatal

Provisional attachment under Section 5 PMLA affirmed; coal allocation letter is property, proceeds of crime under Sections 2(1)(v), 2(1)(u), 3

Notifications under Section 68(2) Finance Act, 1994 taxing ocean freight exceed statute and violate Articles 14, 19(1)(g), 245, 269A

Tax demand based only on Form 26AS under s.194H and wrongful invocation of proviso to s.73(1) set aside

Overseas lead managers, legal advisors and merchant bankers' fees and foreign TV ad time taxable under reverse-charge; demand time-barred

Services classed as intermediary; POR Rule 3 locates recipient abroad, tax demand set aside for wrongly invoking POR Rule 9

Partly allowed appeal; extended period and penalty upheld for deliberate non-payment of service-tax; remands film-rights transfer and late CENVAT credit

Appeal allows refund under Rule 5; CENVAT credit cannot be denied without Rule 14 read with Section 73 notice

Refusal to entertain rectification application as time-barred overturned; appellant granted liberty to file fresh rectification plea

Appeal allowed; reassessment under Section 4A set aside for arbitrary action, no change, and natural justice breach

EOU DTA clearances under Para 6.8(a) of FTP held eligible for concessional exemption; reclassification and penalty demands dismissed

DTA clearances by 100%EOU of vaccines and pharma formulations fall under Chapter 30 (heading 3002); exempt FTP 6.8(a)/(k) and Notification 23/2003-C.E.

Clandestine removal charges lacked independent evidence; penalties under Rule 26 CE Rules, 2002 against partners set aside

CENVAT credit allowed for CVD on imported steam coal; Rule 3 limits domestic coal only, disallowance quashed under Rule 15(2)/s.11AC

Interstate movement requires actual sale; intra-state stock transfer needs Form F, not Form C or E-1, revision dismissed

Delay condoned for 16 days; appeal allowed, impugned order set aside; toner and cartridges taxed under residuary goods entry

Procedural deficiency and natural justice breach in input tax credit hearing; matter remanded, petitioner given one further opportunity

Rebate denied where statutory conditions under Section 8(4) were unmet; Section 8(5) cannot act on missing declaration

Quashed impugned order for failure to consider second appeal grounds, violating audi alteram partem and rule against bias

Attachment and mutation of HUF property leased to company invalid; lease doesn't transfer ownership and VAT liability can't attach

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

Section 482 Cr.P.C. quashes Section 138 NI Act complaint: stop-payment pre-issuance and no 15-day notice proof

Petition to quash summons over cheque liability denied; director prima facie responsible, Section 482 CrPC not invoked

RDDB Act is self-contained; Rule 68B not mandatory for RDDB recoveries; Section 19 governed by Article 136

Quash petitions denied; prima facie evidence shows conspiracy, locker-record fraud and misrepresentation under Sections 120-B, 419, 466, 477-A IPC

Trustee liable for dishonoured cheque under Section 141 when signature establishes responsibility without alleging daily control

Complaints under s.138 NI Act dismissed as cheques were non-encashable security instruments per MoU; summons found defective