Section 16(2)(aa) CGST upheld, ITC denial curbed where buyer proves bona fides despite supplier return default

Regular bail granted in Chhattisgarh GST Act fake invoice and E-way bill fraud, considering custody duration and trial delay

GST appeal restored as non-payment of Section 107 CGST pre-deposit curable; taxpayer allowed time to comply

Bail denied in GST fake invoice scam; accused seen as active conspirator in organized bogus ITC fraud u/s 132

Appeal Cannot Be Rejected As Time-Barred Without Hearing Taxpayer And Considering Limitation From Date Of Knowledge

Writ under Article 226 refused against GST SCN; Section 6 CGST objections left to adjudicating authority

SC affirms invalid income tax reassessment for AY 2016-17 due to wrong Section 151 sanction, Section 147

SLP dismissed as delayed, leaving s.153(2A) time-bar finding on transfer pricing reassessment orders intact, undisturbed for assessee

License fee for goodwill and firm name allowed as business expenditure u/s 37; no prohibited revenue sharing found

Rectification order without proper DIN held void; also time barred u/s154(7) and violated hearing requirement s.154(3)

Second reopening notice for AY 2003-04 held time-barred; assessment final u/s 153(2) deadline breach

CIT(A) must decide s.251 jurisdiction issue on missing s.143(2) notice in s.144/147 reassessment appeals directly itself

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

Section 24 Benami Act notice and attachment upheld; only basic material needed for 'reason to believe' benami role

Benami cash deposits in dummy accounts upheld; ignorance plea rejected; later income-tax surrender under s.148 no defence

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Writ held maintainable where reply to show cause was ignored, breach of natural justice vitiated adjudication

Writ on resistance wire classification dismissed as alternate CESTAT remedy u/s 129 of Customs Act available

Appeal restores AIFTA exemption, quashes unlawful redemption fine u/ss 125 and 28 of Customs Act

Customs officers penalised for delaying speaking orders, violating natural justice and frustrating importer's appellate rights under remand directions

Rectification plea over textile test reports rejected; customs retains quasi-judicial role in HS classification assessment

Appeals dismissed in polyester fabric reclassification under CTI 6001 92 00; confiscation and penalties u/ss111,112,114A,114AA

Offer to deposit not unconditional admission; appeal under Section 483 Companies Act restored for decision on merits

Section 482 CrPC plea rejected, cognizance upheld as sufficient grounds found to proceed against accused.

Writ for consolidation of DRT, DRAT, NCLT cases under Articles 226/227 dismissed; IBC moratorium sufficient

Deed of Assignment Void Under Section 536(2); Ostensible Ownership Plea Under Section 41 TPA Rejected

Criminal proceedings under Section 148(8) Companies Act quashed due to timely filing, clerical error and limitation bar

Appeal on oppression and mismanagement under Sections 241-242 fails; no relief granted and earlier findings limited

SC upholds SEBI insider trading penalties for selective, undisclosed UPSI under 2015 Regulations; appeal dismissed as factual

Writs against SEBI approval of IPO dismissed; Regulation 6(2) ICDR compliance, disclosures and SEBI oversight upheld

Appeals on SEBI Regulation 43B warrant investments dismissed for breaching August 2023 Circular timelines and disclosures

Arbitration Tribunal Confirms Section 29A Award Deadline, Law Firm Tenure Ends 2025, SEBI Reply Due July 2025

Unregistered research analyst told to refund investors via newspaper notice; SEBI deposit condition set aside, practice allowed

Appeals fail against three-year market and director bans for company benefiting from sham GDR subscription arrangement

Appeal upholds liquidator's EMD forfeiture for auction default, stressing strict IBC liquidation payment timelines over contract law

Stigmatic Negligence Findings Against Creditor Officials Expunged For Lack Of Prior Hearing In Insolvency Appeal

Fresh Appeal Permitted on Reconstructed Record in s.42 IBC Limitation Dispute Over Liquidator's Claim Rejection

Covid limitation extension saves s.95 IBC personal guarantor case; matter remanded for CIRP admission and continuation

Appeal Time-Barred Under Section 61(2) IBC: Limitation Runs From Pronouncement Date, Not Communication or Knowledge

IBC section 31 resolution plan overrides infrastructure statute; project rights transferred, contractual and FDI-based objections dismissed with costs

Writ against ED summons under S.37 FEMA and S.131 ITA fails; S.160 CrPC protection inapplicable

FERA appeal partly allowed: contravention of Sections 8, 9(1)(f)(i), 14 upheld; penalty reduced to ?9 lakh

Penalty for hawala remittances under Sections 3(d) and 13(1) FEMA upheld, digital evidence and retracted statements accepted

Appeal partly allowed in FEMA Section 6(3)(b) contravention; liability upheld under Sections 42(1), 13(1), penalty reduced

Firm Penalised Under Section 10(6) FEMA for Lapses in Remittance Due Diligence; Penalty Reduced, Deceased Appellant Exonerated

Penalty pre-deposit partly waived, 50% bank guarantee ordered, recovery stayed citing Ketan V Parekh hardship guidelines

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

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

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

Bail Denied u/s 483 BNSS and Section 45 PMLA in Alleged Money Laundering Shell Account Scam

SC grants bail in money-laundering case, limits Section 45(1)(ii) PMLA using Article 21, documentary evidence, delayed trial

SLP dismissed; no anticipatory bail in money laundering case as Section 45(1) PMLA conditions not met.

Non-speaking discharge order under PMLA Section 24 set aside; granite quarrying charges upheld at prima facie stage

Properties Upheld as Proceeds of Crime Despite Pre-Offence Purchase; Appellant Fails Section 8(1) PMLA Burden

Pre-arrest bail under PMLA denied as Section 45(1) twin conditions not met for Section 438/482 relief

No service tax on imported engineering designs; permanent IPR transfer, unrecognized under Indian law, Section 78 penalties dropped

No reverse charge service tax on diamond machine software loading when foreign provider has Indian PE, Section 66A

Extended limitation u/s 11A invalid without mens rea; mere negligence or legal error not enough for demand

Service tax on commission under Business Auxiliary Service remanded for fresh review post Point of Taxation Rules, 2011

Commission on high seas and indenting services held export u/r 3; no intermediary, service tax demand quashed

Pre-enactment service tax payments qualify as VCES "tax dues" under purposive, beneficial interpretation of Section 107

Penalty Set Aside; Duty Demand Remanded for Fresh Order on SION Consumption, Short Payment and Extended Limitation

CENVAT credit allowed on receivables collection services as input u/r 2(l); no extended period, appeal dismissed

Cement in 50 kg bags to builders covered by Rule 2A, assessed u/s 4A, exemption upheld

Retracted statements held unreliable; clandestine removal duty demand, seized goods confiscation and related penalties fully quashed

SCN for Cenvat credit u/rr 3 and 4 held time-barred; extended period u/s11A(4) rejected

Higher court sends revenue refund appeal back for fresh hearing on substantial legal questions, urges speedy decision

Tax revision by revenue dismissed; generator sets taxed at 3% as power-operated machinery, not Entry 38 goods

Assessing Officer bound by appellate order; cannot deny entry tax set-off under G.O.Ms.552, 554 in remand

Appeal Maintainable Against Tribunal's Section 24 MVAT Rectification Rejection; Writ Barred When Effective Appellate Remedy Exists

Canned pineapple and fruit cocktail not "fresh fruits" under Entry A-23, taxable as processed, preserved goods

Coffee premix taxed as coffee under Entry C-II-3, not general beverage powder Entry C-II-18(2), assessee succeeds

Penalty under Section 13-A(4) quashed for lack of evidence of unrecorded sale or intent to evade tax

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

Appeal Allowed: No Prima Facie Basis to Bind Non-Signatory Under Arbitration Clause, Section 11(4) Petition Set Aside

SC backs contractual 36% compound interest in bill discounting, limits Usurious Loans Act via Sections 31(7)(a), 74

No TDS deductible on arbitral award payments without statutory mandate; mistaken deduction to be refunded, no interest granted

Money recovery suit within limitation; Rule 46 GST invoices upheld, S.14 IBC inapplicable; decree partly reduced

Application for cancellation of bail under Section 439(2) CrPC dismissed as retaliatory, no breach or misuse shown

Tender award upheld as 18% GST applies to human health and social care services; challenge dismissed in public interest