Review jurisdiction requires an error apparent on the record; absent that threshold, dismissal follows.

Mandatory prior show cause notice under GST law cannot be replaced by FORM GST DRC-01 summary; demand action fails.

GST registration restoration may follow cancellation for non-response if returns are filed and tax dues are paid on time

Statutory appellate remedy under GST bars writ petitions where disputes can be examined by the appellate authority.

GST arrest safeguards and habeas corpus: reasons to believe must be supplied in substance, but minor form defects may not invalidate custody.

GST confiscation was found disproportionate where an unregistered godown was later regularised and the goods remained available.

Advance sale receipts for room nights treated as revenue receipts, with SLP dismissed following earlier Supreme Court order.

Failure to file income tax return on time may attract prosecution, with belated return not automatically defeating mens rea presumption.

Section 271D penalty fails where no clear contravention of section 269SS is established and cash transactions are bona fide explained.

Corpus donation to registered charitable trust treated as capital receipt; higher tax computation and rectification adjustment rejected.

Pension policy surrender proceeds and Section 80CCC(2) blocked taxation as other sources income, with reassessment addition deleted.

Section 80P(2)(d) deduction covers interest and dividend income from co-operative institutions, while unsupported reserve discrepancies cannot sustain additions.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Illegal retention of customs collections attracts interest even without an express statutory refund provision.

Customs valuation excludes separately priced technical and licence charges unless shown to be a condition of sale.

Advance Authorisation Exemption Covers Intervening Period After Notification Substitution, defeating countervailing duty demand.

Inconclusive technical reports and denied cross-examination cannot sustain reclassification, confiscation, or penalties without independent corroboration.

Customs valuation challenge survives written acceptance where declared value is rejected without following the statutory procedure.

Discretionary final extension for re-export compliance granted after an earlier opportunity was not utilised.

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

Transfer of winding up proceedings upheld where no irreversible stage was reached and expense claims could still be pursued

Penalty discretion under Companies law requires proportionality, separate certification, and no automatic multiplication against directors.

Settlement scheme implementation secured by keeping conflicting orders in abeyance and directing expeditious escrow payment steps.

Company Court jurisdiction and involuntary lease transfer principles guided rejection of differential premium claims in liquidation.

Approved scheme of arrangement binds dissenting creditors and bars parallel suits on the same underlying claims.

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Subsequent developments before NCLAT allowed after recall of recovery certificate, with interim protection continued pending hearing.

Mandatory certified-copy compliance in insolvency appeals controls maintainability and cannot be cured by delay condonation.

Condonation of delay in refiling requires a credible date-wise explanation; unsupported excuses will not justify leniency.

Service direction not uploaded in time: dismissal for want of notice steps was set aside

Delay condoned, but no ground found to interfere with NCLAT's insolvency judgment; appeal dismissed.

Personal guarantor liability survives resolution plan where unpaid dues remain enforceable and Section 95 action stays within limitation

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Competition law principles on cartelisation, dominance and prima facie closure in vendor procurement disputes

Natural justice challenge fails where Section 26(2) permits closure of competition information without prior notice to the informant.

PMLA time limits and attachment powers upheld after Covid exclusion, separate criminal stay, and reverse burden analysis

PMLA bail principle: completed investigation and filed complaint can outweigh continued pre-trial detention under restrictive bail conditions.

Bail in PMLA proceedings may be granted where trial progress, witness examination, age and incarceration support relief.

Bail condition modification remains open despite dismissal of an earlier challenge; fresh hearing required on the application's merits.

Bail conditions under PMLA sought to be relaxed after passage of time, but the application was withdrawn.

PMLA discharge and charge standards: prima facie material on proceeds of crime can sustain prosecution without a complete money trail.

Exemption for roads used by the public bars CENVAT credit, while extended limitation fails absent suppression.

Police department security services to banks are outside Security Agency Service tax when performed as sovereign statutory functions.

Cenvat credit on exported services may not be denied for prior non-registration where service tax was not payable.

Statutory limitation bars late service tax appeals where delay exceeds the outer condonation limit and cannot be cured.

Appeal in prescribed form without grounds of challenge can be procedurally deficient, justifying remand for fresh merits consideration

Reimbursable expenses and service tax valuation: reimbursements outside taxable value, and extended limitation not available

Residual manufacturing waste not treated as manufactured goods; Rule 6 CENVAT Credit reversal not required on clearance.

Rule 26 penalty can extend to a body corporate where goods are otherwise liable to confiscation.

Clandestine removal demands tangible corroboration; mere goods found in a godown cannot sustain excise duty, interest or penalty.

Cenvat credit on mixed clearances upheld; disclosure in returns defeated extended limitation and sustained the assessee's claim.

Software classification for machine-readable digital outputs secured notification benefit; duty demand, interest and penalty did not survive.

Captive consumption valuation and revenue neutrality defeat related-person valuation, extended limitation, and denial of otherwise admissible Cenvat credit.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Consignment transfer burden of proof failed, so goods were treated as inter-State sales and penalty was upheld.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Alternative statutory remedy and limited review jurisdiction prevented interference with tax assessment-related revision and review orders.

Statutory objection to recovery liability allowed to proceed on merits, with interim stay on any unexecuted arrest warrant.

Statutory limitation in tax revision renders an order invalid when passed after the prescribed period has expired.

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

MPID Act deposit definition and financial establishment scope can apply despite civil dispute or failed IPC allegations.

Section 34 review is limited to patent illegality; a reasoned arbitral award on delay-related claims was sustained.

Statutory presumption of liability under the Negotiable Instruments Act justified reversal of a perverse acquittal.

Arbitral award set aside for want of evidence, inadequate reasons, and failure to address material defence in Section 34 review

Director liability under cheque dishonour law fails when liquidation removes control over company accounts before notice.

Pre-cognizance hearing in cheque dishonour cases rejected; written objections did not justify setting aside the cognizance order.