Section 74 CGST penalty principles on wilful suppression, return filing defaults, and tax evasion clarified.

GST registration cancellation for non-filing set aside, with restoration made conditional on return filing and dues payment.

GST fake invoice fraud and wrongful ITC allegations led to denial of anticipatory bail amid ongoing investigation.

GST registration restoration for non-filing defaults, subject to filing pending returns and clearing tax dues.

Reasoned GST cancellation orders and lapse of statutory bank attachment determine registration and account restoration

Composite GST assessment orders for multiple tax periods are invalid; separate proceedings are required for each assessment year.

Reassessment reopening notices quashed where limitation under Section 149 and TOLA applicability were central to the challenge.

Final assessment order deadline under DRP directions is mandatory; failure to comply renders the assessment time barred.

Condonation of delay in filing Form 10 was justified where professional lapse caused procedural default and no benefit from delay was shown.

Cancellation of charitable trust registration upheld, but the power operates prospectively and not from the original registration date.

Trade advances for software services are outside deemed dividend under Section 2(22)(e) when linked to genuine business transactions.

Undisclosed cash purchases treated as turnover, with tax limited to estimated profit instead of full addition.

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.

Review jurisdiction requires an apparent error on the record; defective petitions filed after unexplained delay fail the threshold.

Writ jurisdiction and customs limitation challenges were rejected where no patent jurisdictional defect was shown in adjudication.

Preferential duty claims must follow the trade agreement and binding CBIC instructions, not inconsistent local customs notices.

Customs refund claim on reassessment must be considered on merits within a fixed time, with earlier emails taken into account.

Document Identification Number compliance invalidated the appellate order, leading to remand for fresh consideration.

Declared export value must be tested through disclosed grounds, hearing, and valuation rules before rejection or enhancement.

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

Continuing possession by a Liquidator upheld where premises remained relevant to an unfinished liquidation and prior identical relief failed.

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.

Committee of Creditors' choice of resolution professional prevails absent bias, misconduct, or statutory disqualification under insolvency law.

Claim verification in insolvency cannot be reopened indefinitely where homebuyers' records were already admitted and supported by documents.

Contractual lease-rental allocation upheld where payment records showed the other lessor's share was included and payable.

Commercial wisdom and process integrity under insolvency law: opaque disclosure and irregularities justified rejection of the resolution plan.

Binding resolution plan cannot be withdrawn after CoC approval once submitted for adjudicatory consideration.

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

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.

Money-laundering proceedings may survive later inclusion of scheduled offences, and attachment stands without proof of lawful source of funds.

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.

Natural justice requires notice before enhancing liability under SVLDRS-3; unilateral demand was set aside.

Healthcare service tax exemption and extended limitation require clear statutory findings before demand, interest, or penalty can stand.

Service tax cannot rest on Form 26AS alone; exemption and limitation findings must be established before demand is sustained.

Ex parte adjudication and recovery notice set aside for lack of effective opportunity to reply, with matter remitted for fresh consideration.

Export of service principles: foreign-deliverable testing reports and convertible foreign exchange supported tax exemption, with domestic demand remanded.

Taxable recovery service, not joint venture, upheld where commission was paid for debt recovery work and receipts were undisclosed.

Final fact-finding orders must address all material contentions, or they may be set aside and remitted for reconsideration.

Natural justice and relied-upon documents: non-supply of defence material justified remand for fresh adjudication.

Cenvat credit utilisation for NCCD held permissible where no specific restriction existed under the rules for the relevant period.

Refund of duty paid in error on unrealised exports treated as timely, with limitation under Central Excise law held inapplicable.

Free warranty replacements and debit-note repair recoveries did not justify excise duty demand on the facts stated.

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

Delayed VAT refund must carry statutory interest where excess tax is due and administrative excuses do not justify non-payment.

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

Arbitral award challenge by legal representatives must be filed under Section 34; supervisory and revisional routes are barred.

Statutory presumption under cheque law stood unrebutted where the security-cheque defence was not proved.

Strict compliance under cheque dishonour notice rules: demand must match the cheque amount or prosecution fails.

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.