Petition allowed; defective show-cause notice quashed for inconsistent reply period and appearance date, matter remitted for fresh notice

GST cancellation and suspension set aside for lack of hearing; petitioner ordered to file reply under Section 74(1) by 16.9.2025

Section 73 GST orders and equal penalty set aside after taxpayer proved outward supplies and breach of natural justice

Issuing show-cause notice and tax demand against deceased proprietor invalid; Section 93 requires notice to legal representative

Time for filing appeal under section 107(1) runs from actual communication or portal access; limitation paused until contact details updated

Petition rejecting challenge to GST registration cancellation for lack of documentary evidence; seek statutory remedies under Section 122 CGST Act

Profit shares from syndicates are income of an Association of Persons, not taxable to individual members

Section 153C notice requires incriminating material tied to specific assessment year(s) before income reassessment can be issued

SLP dismissed: Assessments under Section 148 issued July-September 2022 follow precedent; assessees succeed as per that ruling

Search-based income additions unsustainable without seized incriminating material; blank supplier letterheads cannot sustain additions for AY 2011-12-2014-15 period

Penalty under s.271(1)(b) sustained for voluntary non-compliance with AO notices; no sufficient cause found appeal dismissed

s.263 invocation quashed where assessment under s.147/143(3) not shown to be erroneous or prejudicial to Revenue

Revision dismissed; Order VII Rule 11 application refused as plaint not barred by Sections 3-4 of Benami Act

Provisional attachment of unaccounted cash upheld as benami property under Section 2(9)(D) of the PBPT Act

Benami Transactions Confirmed Under Section 2(9) PBPTA for Demonetized Currency Deposits and Transfers

Revenue proves benami property transfer under SAFEMA, rejecting no-consideration claim by appellant

Benami Transactions Upheld Under Section 2(9) PBPTA Despite Fictitious Entries During Demonetization

Omission of "reasons to believe" in s.24(1) SCN not fatal where investigating officer had ample incriminating material

Goods to be released within 24 hours upon payment of Rs.24,249 differential duty; fines and penalties waived now

Respondent to pay Rs.4 lakh; 13-month suspension imposed; payment will terminate SCN proceedings; appeal disposed.

Complaint held timely; ICC composition tainted; integrate POSH with CCA/CCS rules; ensure hearings; perjury allegation dismissed

Petition allowed: Board Circular No.37/2018 not binding; appeal held maintainable, matter remitted for rehearing on duty drawback

Imported black sand classed as mineral under CTH 2614 0090, Rule 3(b) GRI applies; valuation enhancement overturned

Appeal dismissed for non-prosecution under Rule 20 after repeated, unjustified adjournments and failure to use granted opportunities

Refusal to challenge withdrawn certificate; Section 8 company status must be independently established; withdrawn certificate immaterial

Quashed SFIO probe order under Section 212(1)(c) for lack of necessity, boilerplate reasoning and omitted Section 206(5) inspection

SFIO activation under Section 212 valid on RP representation; LOC lawful during Section 447 criminal probe; appeal allowed

Interim status-quo order of 19.07.2024 does not bar Section 230 amalgamation against non-parties; contempt scope limited

Section 362 CrPC bars review or recall of criminal judgments except clerical or arithmetical correction; Order XLVII CPC inapplicable

Section 3C's non-obstante clause does not prevent additional stamp duty under Section 3B; appeal dismissed, costs Rs.25,000

SEBI Bars Noticees for Fraudulent Price Manipulation, Freezes Rs. 11.37 Crore Illicit Gains Under PFUTP and RA Rules

Appeal dismissed challenging liability for accepting deposits and issuing debentures without filing offer documents; director joined after relevant period

Cancellation of portfolio manager registration for failing annual certificates and NIL reports; Regulation 33 and Schedule II invoked

Partner held jointly liable for unregistered advisory firm; ordered to refund INR 2,23,404.10; deposit to avoid Section 28A action

Board clears guest expert; finds multiple noticees violated SEBI Act and PFUTP Regulations, orders disgorgement, debarment, penalties

SEBI finds manipulation of BANKNIFTY/NIFTY50 on expiry days, invokes s.12A(a),(b),(c) and PFUTP regs, orders Rs4,843,57,70,168 impoundment

IBC, 2016 must inform tender conditions; Manual's Clause 1.8 should have included revival-focused provisions; petitioner allowed representation

Appeal dismissed; approval of resolution plan upheld as compliant with IBC eligibility and JDA terms, land ownership preserved

Section 95 application admitted: Bank proved Rs.44 crore guarantee liability under personal guarantee and promissory note

Liquidation sale of corporate debtor approved as going-concern on as-is/where-is/no-recourse terms; appellate challenge dismissed entirely

Decision affirms CIRP initiation against land-owning subsidiary despite pending developer CIRP; consolidation via Section 7 permissible to protect home buyers

Appeal dismissed; Section 9 rejected for bona fide pre-existing dispute on reconciliation and quality issues before Section 8 notice

FEMA Section 42 Penalties Reduced for Unauthorized Foreign Remittances Treated as FDI Under SAFEMA

Penalty Upheld for Export Proceeds Non-Realization and Delayed Import Bill Remittance Under FEMA Rules

Penalty upheld under FEMA Section 13(1) for illegal land purchase; residency requires 182-day stay rule compliance

Compounding Application Must Be Filed Before Adjudication Under Relevant Law, Post-Adjudication Requests Rejected

Appeals dismissed as parties agree to penalty payment without liability; donation of Rs. 1.05 crores mandated under conditions

Appeal denied to enhance penalty under s.19(1) FEMA; lenient fine for failure to realize exports and s.8, reg.3/42(1) breach upheld

Petition under Article 32 dismissed; challenges to Finance Act 2017, Article 110 money-bill claim and Section 184 rejected

CCI has jurisdiction to investigate anti-competitive conduct allegations under Section 4 despite overlapping TRAI authority

CCI dismisses case against food delivery platform for alleged abuse of dominant position under Section 4

Review petition dismissed on Competition Act Section 29 interpretation regarding CCI's discretionary investigation powers

Supreme Court Upholds NCLAT Order, Dismisses Appeal and Validates Original Decision Without Patent Illegality

Landmark Ruling: Competition Commission Penalty Review Upheld, Ensuring Fair Hearing Rights for Respondents

Provisional attachment of equivalent-value property upheld against appellant when original proceeds have vanished in money-laundering case

Frozen bank accounts retained after finding company and director ran fraudulent MLM/Ponzi and failed disclosure under s.8(1) PMLA

Provisional attachment lapsed as investigation exceeded 365 days under Section 8(3)(a) PMLA with no pending criminal proceedings

Appeal dismissed; provisional attachment under PMLA upheld as s.50 statements and wage violations show proceeds of crime

Secured banks can claim under PMLA s.8(7) before trial by filing affidavit and depositing excess realisation as FDRs

Appeal dismissed; provisional attachment of equivalent-value property upheld after alleged proceeds vanished and payments undisclosed

Commission agent services for rice found exempt under Notification No.13/2003-ST; refund of reverse-charge service tax directed

Appeal dismissed; ex parte hearing upheld after finding willful suppression, tax not remitted; Sections 75, 78, 70, Rule 7C

Extended limitation wrongly invoked; demand set aside where appellant paid service tax with interest; Notifications No.30/2012 and No.11/2014 applied

Section 11B time limit for refund claims is strict; later discovery or other cases can't extend limitation period

Rectification allowed for apparent error after wrong VCES declaration led to Rs 2.28 crore service-tax demand

Appellant classified as business support services, not intermediary; Rule 9 inapplicable, Rule 6A export refund allowed

Appeal dismissed; re-test showed product is chewing tobacco, not jarda scented tobacco; classification upheld, revenue's challenge rejected

Appeal nonmaintainable where impugned order by Additional Commissioner (Appeals) under s.107 CGST Act, 2017; s.35B limits jurisdiction

Revenue fails to prove clandestine removal of polyester textured yarn; demand limited to Section 3(1), confiscation power restricted

Interest demand on provisional refund quashed; refund recalculated under special value-addition rate, no interest payable under Section 11A/11AA

Refund claim non-maintainable; appeal dismissed for July-Nov 2015 sales due to unjust enrichment under Sections 12/12A

Section 142(3) CGST overrides central excise except Section 11B(2); refund allowed as unjust enrichment addressed

Steel grip insulating tape classified under Entry 50, Part II, Schedule II; taxed at 5%, residuary recovery rejected

Entry tax arises on entry of scheduled goods; s.4A notified manufacturing inputs taxed at notified rates; explosives at 6%/10%

Isabgol husk is a medicine, taxable at 3% under Entry 16, Part IV of Schedule II (not kirana)

Retrospective government withdrawal of sugarcane purchase subsidy without notice or reason invalid; beneficiaries entitled under prior government orders

Petitioner allowed to file appeals against MVAT levy on royalties within three weeks after compliance with pre-deposit formalities

Claim for concessional rate under Serial No.3(v)(a) of Notification No.11/2017-CT(Rate) remitted for fresh adjudication on mixed services

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 allows part of assessee's appeal, upholds CIT(A)'s decision on assets, shareholding. Further adjudication directed.

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Writ petition dismissed, upholding bank's fraudulent classification under RBI Circular dated 15.07.2024; petitioner must pay or challenge circular

Sects 17, 18 and 31 RDB Act give jurisdiction to recovery forum over assigned debts; Sec 18 bars other forums

Appeal restores Section 138 & 141 NI Act complaints; SICA/Sec 22 not a bar unless restraint expressly prevents using assets

Petition to quash cheque dishonour proceedings dismissed; accused must rebut Section 139 presumption with evidence; trial needed

Petition restored for fresh hearing to decide if Bank A has first charge under Section 35 and Section 11(2)

Arbitration clause 32.2 applies; parties' conduct and emails prima facie establish agreement despite unsigned contract, s.45 invoked under Kompetenz-Kompetenz