GST registration restoration requires filing pending returns and paying dues, interest and late fee before competent authority considers relief.

False denial of hearing claim rejected where records proved personal hearing and a wrong order date was only clerical error.

Statutory personal hearing requirement breached: adverse GST adjudication quashed and remanded for fresh decision after proper hearing.

Natural justice requires a real hearing before adverse orders are passed; premature decision set aside and remanded.

Natural justice in GST appeals requires reasoned consideration of appeal grounds, even when the appellant is absent at hearing.

GST rate on works contracts stayed where local authority classification of Delhi Jal Board remained unresolved

Pre-CIRP tax and TDS demands are extinguished after Resolution Plan approval if not included in the plan.

Extended ten-year search limitation includes the search year, rendering the reassessment notice time-barred.

Dividend repatriation with security allowed despite tax dispute; refund adjusted against demand and lien on deposits lifted.

Genuine hardship and liberal condonation support acceptance of delayed Form 10-IC for concessional tax treatment.

Change of opinion bars reassessment where reopening relies on material already examined in original scrutiny assessment.

MPID Act priority over competing fiscal and penal statutes upheld for release of investor-related seized funds to escrow account.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Customs exemption timing and bill of entry substitution: later notification unavailable, and substitution may be refused to protect revenue.

Shipping Bill conversion allowed where documentary evidence supports amendment and lack of physical examination was not importer's fault.

Customs penalty unsustainable where goods were cleared on an authorised pre-shipment certificate and no contrary evidence was produced.

Cross-objections survive appeal withdrawal, while misdeclared vehicle imports justify confiscation but usually not absolute confiscation.

Bona fide delay in supplementary Bills of Entry can justify waiver of late fee, with discretion applied judiciously.

Post-export shipping bill amendment allowed where documentary evidence established RoSCTL entitlement and procedural scheme-code error caused no prejudice.

Rights Issue compliance affirmed; allotments and capital increase not oppression and interim restraint refused as premature.

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Statutory auditor prosecution fails without specific allegations or mens rea; vague complaints cannot sustain criminal proceedings.

Leave to institute proceedings for specific performance permitted without conferring title; sale process to proceed after fresh valuation.

Appointment of Administrator upheld, with conditional leave for forensic examination of disputed receipts during administration or buyout.

Statutory Threshold for Investigation: administrative order quashed for failing to disclose material basis for exercise of investigatory power.

Evidentiary Power: regulator and appellate forum may take and conduct evidence, but external enquiry reports not on record are inadmissible.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

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.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Insolvency withdrawal must follow statutory procedure; writ interference for alleged natural justice breach was not warranted.

Preferential transfer under insolvency law can arise from accounting adjustments, even without cash movement, when related parties are favoured.

Limitation under insolvency law: Section 4 cannot extend the separate 15-day condonable appeal period.

Prior invocation of personal guarantee is mandatory before insolvency action; Form B notice cannot replace it.

Interim moratorium does not halt MPID attachment proceedings, and insolvency law does not override the depositor protection statute.

Short notice and undisclosed valuation can vitiate insolvency auctions of complex assets, justifying fresh sale process.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Civil penalty liability without mens rea affirmed, with proportionality reduction and pre-deposit adjustment in sanction.

Monetary threshold and no substantial question of law led to dismissal of the appeal.

Deemed liability under FEMA cannot survive once the firm's contravention is finally set aside; partner's penalty and confiscation fall.

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.

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

Territorial writ jurisdiction depends on dominant facts, not a minor local nexus; forum conveniens may defeat entertainment.

Money-laundering attachment can stand without FIR naming if possession of proceeds of crime is shown and source of funds remains unexplained.

Company settlement cannot extinguish criminal prosecution where serious offences must proceed before the criminal court.

Provisional attachment under PMLA can reach equivalent-value property, even if acquired before the check-period, when proceeds of crime are not traceable.

Attachment of equivalent value under PMLA upheld where proceeds of crime were not traceable and proof was insufficient.

Condonation of delay rejected for insufficient cause; special leave petition dismissed as time barred.

Transportation contract not treated as manpower supply; tax demand set aside, but penalty upheld for registration and return defaults.

Extended-period demand and penalty fail without suppression; CENVAT credit survives procedural lapses, while delayed payment interest remains payable.

Service tax demand cannot rest on income-tax data alone; post-2012 liability must follow the negative list charging regime.

Value-linked contractor recoveries held taxable as business support service consideration; reimbursement and limitation defences failed.

Service tax valuation cannot exceed the charging provision; trading margin, forex gain and principal-to-principal profit share were not taxable.

Consignment note requirement limits GTA taxation; own-truck transport escapes service tax, and extended limitation fails without proof of evasion.

Rule 26 penalty for fictitious invoices upheld, but reduced where the noticee's role was limited.

Place of removal determines CENVAT credit eligibility for outward GTA freight to customers' premises.

Extended limitation fails without suppression; importer-issued invoices remained valid for Cenvat credit before the 2014 registration rule.

Buyer-supplied moulds and dies are includible in excise value, but extended limitation and penalty failed for lack of suppression.

Transitional refund claims under GST are limited by existing law and limitation; no new refund right arises under Section 142(3).

CENVAT credit and retrospective reversal amendment: specific service credit prevailed, and pending dispute relief defeated demand and penalty.

Natural justice in mismatch turnover assessments led to remand for fresh adjudication with partial deposit condition.

Efficacious statutory remedy and post-notice hearing generally bar writ interference with tax assessment notices under the VAT regime.

Reasoned stay orders under the Odisha Entry Tax Act are mandatory; refusal without reasons was set aside and remitted.

Condonation of Delay affirmed; special leave petition dismissed and no appellate constitutional interference granted under extraordinary jurisdiction principle.

Condonation of delay requires cogent, corroborated reasons; unexplained prolonged delay defeats application and renders petition time-barred.

Delay in Review Petitions: long unexplained delay and no error apparent on record, petitions dismissed on delay and merits.

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

Arbitrability under a contract exclusion clause remains intact where liability is disputed and the clause covers only admitted claims.

Tariff determination and renewable energy incentives must be read purposively to preserve the scheme's intended generator support.

Independent Director liability under cheque dishonour law requires specific averments of control, responsibility, or proven consent.

Section 34 interference stays narrow: arbitral findings on input tax credit were upheld as plausible and evidence-based.

PCPNDT search authorisation and record-keeping duties upheld, with illegal raid not enough to quash the statutory complaint.

Customs custody safeguards and personal liberty justified bail despite narcotics-law restrictions after unauthorized detention was found.