Interim protection in GST assessment disputes where access to records and statutory pre-deposit requirements affect the right to appeal.

GST profiteering from additional input tax credit requires passing on the benefit, with 18% interest payable on delayed refund.

Time bar for GST refund claims is mandatory, but writ relief may condone delay subject to safeguards and revenue rights.

Tax period specificity prevents consolidated show-cause notices across years; notice quashed and reissue allowed only in strict compliance.

Statutory refund timelines require sanction of pending refunds and payment of statutory interest where prescribed timelines were breached.

Limitation period and delay: remand granted subject to pre-deposit, filing of reply, and time bound fresh adjudication.

Related-party commission and alleged misappropriation disallowed for lack of proof, reasonableness, and supporting business evidence.

Income-tax summons under Section 131(1A) upheld where no cogent proof of mala fide or lack of authorisation was shown.

Natural justice in income-tax service of notice: portal upload alone was found inadequate, leading to remand for fresh hearing.

Parallel reassessment after section 153C proceedings is impermissible, and the section 69C addition challenge failed.

Natural justice in reassessment requires disclosure of relied-upon material before making additions after remand

Unexplained gift credit under Section 68: Tribunal remits matter for fresh verification of donor evidence and bank records.

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 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.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

FSSAI certification controls import clearance of food consignments unless Customs produces clear material rebutting the test reports.

Courier operator penalty under Customs law set aside where knowledge of importer's mis-declaration was not established.

Limitation under the Customs Act: court refused writ to quash a Show Cause Notice and directed authority to reassess the time bar defence.

Retrospective application of substituted condition cures drafting omission, allowing exemption where installation occurred on importer premises.

SAFTA exemption entitlement upheld and remitted for reassessment to determine admissibility and grant benefit if eligible.

Prima Facie Bonafide KYC suffices for customs brokers; revocation and penalties unsustainable where inquiry relied on hearsay.

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.

Transmission of shares to legal heirs may be ordered interim on prima facie entitlement while reserving full title adjudication.

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.

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.

Prima facie regulatory breach upheld; interim security reduced and asset restraint with disclosure ordered pending final adjudication.

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

IBC Section 32A immunity requires approved resolution plan and genuine change in control; sentence suspension was refused.

Liquidation auction default allows cancellation and EMD forfeiture, but double recovery cannot stand when a later sale fetches the same price.

Financial debt can be proved by records without a written loan agreement; fresh Section 7 petition survives settlement breach.

Assignment of Not Readily Realisable Assets: belated, non compliant bid may be rejected to preserve finality and creditor protection.

Section 10 admission limited to completeness and existence of default; curable document defects require opportunity to rectify before rejection.

Suspension period under the insolvency code does not bar CIRP if the date of default is outside it; settlement conduct can undermine appeals.

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.

Unauthorized online forex derivatives trading triggers liability under FEMA, but mitigating factors can reduce the civil penalty imposed.

Reasoned finding requirement for penalties in foreign exchange enforcement: absence of evidence-linked findings overturns penalty.

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

Prima facie evidence and witness intimidation risk justified refusal of bail in a violent mob attack investigation.

Equivalent-value attachment under PMLA sustained where tainted assets were not traceable and transaction records showed fund deployment.

Provisional attachment: continued possession or use of pre Act proceeds permits PMLA attachment when activity continues after commencement.

Flow of tainted funds must be shown to attach property; common directorship alone cannot support provisional attachment.

Provisional Attachment upheld where unregistered transfers, large refunds and undisclosed fund sources suggested layering of proceeds of crime.

Proceeds of Crime treatment upheld: provisional attachment sustained under PMLA where transactions and documentation failed to rebut criminal linkage.

Port service tax needs statutory authorization pre-2010, and divergent views barred extended limitation for the demand.

Cost-sharing for joint promotion is not sponsorship service when payments cover shared advertising expenses rather than service consideration.

Extended limitation and service tax demand based on income-tax data failed for lack of suppression and independent verification.

Works contract exemption, GTA tax liability, and limitation for service tax demands clarified; demands and penalties were set aside.

Body corporate service tax liability under forward charge upheld where reverse charge benefit was not proved and extended limitation applied.

Remedial scheme protection: genuine electronic payment failure during an extended period warrants relief and quashing of arbitrary rejection.

Motor spirit classification requires engine suitability; failure on suitability led to denial of classification for the products.

Clubbing of units requires proof of common funding or financial flowback; mere family links or shared resources not enough, so SSI exemption and CENVAT demands negated.

Extended limitation cannot be invoked without evidence of suppression, so confirmed demand set aside and deductions allowed.

CENVAT credit reversal treated as non availment, preserving entitlement under the exemption notification and restoring the appeal order.

Transitional Refunds under GST override excise limitation; refund permitted where credit unavailable and procedural performance was impossible.

Exemption for captively consumed inputs available where Rule 6 compliance prevents fixed-percentage reversal under Cenvat rules.

Condonation of delay granted; petition dismissed after reliance on an identical prior order and settled settlement computation.

Monetary thresholds for tax appeals: a CBIC circular bars continuation of pending appeals where tax in dispute falls below the limit.

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.

Subcontractor turnover: Revisional interference set aside where subcontractors included turnover and discharged tax, refund and penalties quashed.

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

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

Successor Management Immunity: New management not liable for pre-takeover cheque dishonour; remedy lies against former directors.

Prima facie arbitration agreement found; arbitrator appointed and joinder of a non signatory left to the arbitral tribunal.

Cheque Dishonour Liability: where debt arose from a partnership, prosecution of an individual partner fails without firm impleadment or proof of personal debt.

Liability for dishonoured cheques remains personal despite firm non impleadment; territorial defects are curable and proceedings stand.

Interim Relief: High Courts cannot grant standalone stays or status quo when an efficacious alternative remedy is available.

Presumption of signature and consideration upheld, failure to rebut statutory presumptions led to conviction being restored.