Overlapping tax assessment orders and ex parte reassessment were set aside to ensure fair hearing and fresh adjudication.

GST registration revocation relief permits manual application after portal deadline, with authority required to decide on merits.

Delayed IGST refund attracts statutory interest once the refund claim is final and unpaid beyond the prescribed period.

Ineffective service of GST show cause notice on portal defeated natural justice and required remand for fresh adjudication.

GST writ remedy cannot bypass statutory appeal where pre-deposit, limitation, and tribunal remedy remain unresolved.

Natural justice in GST adjudication: order set aside for lack of hearing, with remand and provisional attachment lifted.

Retention of documents in survey proceedings and disputed search characterisation, with SLPs dismissed by the Supreme Court.

Captive power pricing, double deduction limits, and capital subsidy treatment shape tax relief under section 80-IA and book profits.

Section 80-IA, 80HHC and MAT computation: captive power tariff, export profits and capital subsidy treatment clarified.

Condonation of delay for Form No. 10 filing favoured where bona fide omission caused genuine hardship and substantial compliance was shown.

Section 143(1) demand requires proof of intimation and service; portal entries alone cannot justify refund adjustment.

Capital gains addition on a void land sale fails where no evidence shows receipt of consideration.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Prospective operation of export incentive withdrawal upheld, while MEIS claims for the protected period were directed to be processed.

Customs misdeclaration triggers separate penalty and duty liability even when confiscated goods are re-exported after redemption.

Provisional release of seized imported goods allowed on conditions, while customs adjudication proceeds independently.

Third re-testing is not an absolute right where existing test reports allow the authority to decide under the governing public notice.

Provisional release of seized imported goods allowed on conditions while customs adjudication proceeds independently.

Provisional release of seized imported goods allowed on revenue-protective conditions while customs adjudication continues independently.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Prolonged custody and one-third sentence completion justified statutory bail where trial had not yet begun.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

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

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.

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.

Binding resolution plans cannot be used to indefinitely re-scrutinise admitted homebuyer claims or delay flat handover.

Condonation of refiling delay fails where explanations are vague and diligence is absent, leading to rejection of the appeal.

Operational debt threshold under insolvency law must be met by the corporate debtor alone; separate entity dues cannot be clubbed.

Development rights in insolvency remain protected when termination is unproven and post-CIRP transfer breaches the moratorium.

Pre-existing dispute bars Section 9 insolvency action where evidence shows prior quality complaints and acknowledged defects.

SEBI market-access prohibition triggers Section 29A(f) ineligibility for a resolution plan when the bar remains unchallenged.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign summary judgment and enforcement limits under Indian law when real adjudication and regulatory permission are absent

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

Provisional attachment of bank accounts may be relaxed against an equivalent fixed deposit, with automatic revival on default.

Territorial jurisdiction in writ petitions requires a real causal nexus; incidental presence of the authority in Delhi was insufficient.

Equivalent-value attachment under SAFEMA upheld where tainted property was unavailable and nexus evidence satisfied statutory belief requirements.

Special leave petition disposed without merits, with liberty to raise all points before the High Court.

Prima facie assessment at discharge stage sustains prosecution where the order shows due consideration of relevant materials.

PMLA attachment confirmed where properties were treated as proceeds of crime and no perversity or legal error was shown.

Limitation challenge to service tax demand failed where the assessee had not disputed the demand on merits and relied on an amnesty scheme.

Writ jurisdiction and alternative remedy principles bar stale challenges to an order-in-original filed after long delay.

Purposive vocational training exemption, Gazette publication date, and NCVT-based negative list eligibility governed tax treatment of courses.

Composite works contracts and limitation in service tax disputes: separate agency charges, invoice verification, and no extended period without suppression.

Contingent bonus payments under a share sale can be treated as taxable marketing service consideration when linked to turnover and business performance.

Negative list treatment for services to the Forest Department upheld, leading to quashing of the impugned service tax order.

Strict compliance with remand directions required in technical classification disputes; unsupported findings were set aside and remanded.

Section 9D compliance and suppression test determine admissibility of statements and extended limitation in excise adjudication.

Tariff classification of tobacco turns on manufacture test and burden of proof; earlier classification did not bar reclassification.

Clandestine removal and undervaluation require full evidentiary review; incomplete appreciation led to remand for fresh adjudication.

SSI exemption clubbing requires proof of mutuality of interest and financial flowback, not mere shared facilities.

Cenvat credit on insurance, hedging and employee training services was upheld for their nexus with manufacturing business operations.

Mandatory C and F Forms govern concessional tax treatment for inter-State stock transfers; non-production defeats the claim.

Entry tax on H.R. sheets and penalty issues remained undisturbed as delay was condoned and special leave dismissed.

Defective show cause notice defeats input tax credit reversal and penalty where the core factual basis was never addressed.

Hire-purchase and import sale claims failed where documents showed controlled delivery and no valid transit or high sea sale exemption.

Functional integrality of machine components defeated entry tax on Ball Mill parts and the related penalty.

Revenue-neutral purchase tax demand fails where department software defect made payment and input tax credit adjustment impracticable.

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

Abated revival proceedings cannot validate unauthorized asset dealings; illegal share allotment and undisclosed scrap sale were set aside.

Bank negligence in cheque presentment amounts to deficiency in service, while compensation must stay fair and proportionate.

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Permissive arbitration clause held non-binding where it showed only a future possibility, not a present obligation to arbitrate.

Quantum meruit claim survives where no proved contract exists and Section 69(2) does not bar compensation.

Expired lease and rent default justified vacant possession, arrears, and damages for unlawful occupation, with future mesne profits refused.