Natural justice breach in tax adjudication requires quashing the order and fresh hearing on merits.

Retrospective GST registration cancellation is permissible where the statute authorises cancellation from any date and suspension during proceedings.

Retrospective GST registration cancellation and interim suspension upheld within the statutory framework despite writ challenge

Alternate remedy under GST bars writ relief where statutory appeal to the Tribunal remains available and competent

Recipient definition in CRS transactions raises IGST liability and jurisdiction questions, with maintainability kept open

IGST refund rejection based on invalid circular set aside; refund claim must be reconsidered under the governing law.

Section 263 revision cannot replace a plausible assessment view on bogus purchases after inquiry

Section 263 revision fails on plausible views, but stands where unsecured loan credits were accepted without proper inquiry.

BSNL VRS compensation treated as retrenchment compensation and exempt as capital receipt under section 10(10B)

Section 263 revision upheld for failure to examine penalty exposure and make proper enquiry in reassessment.

Interest on land acquisition compensation treated as part of compensation, not taxable as separate income.

Infructuous appeals dismissed after consequential assessment order ceased to survive when revisionary order was set aside.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

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

Provisional release of seized imported goods allowed on conditions, while customs adjudication remained independent.

Advance Authorisation lapses and lack of mens rea defeated confiscation and penalties over duty-free gold and export discrepancies.

Customs penalty under Section 112(a)(i) fails without a finding that conduct made goods liable to confiscation.

Resultant goods under MOOWR can include refining by-products, with duty remission allowed on exported input content proportionately.

Statutory appeal remedy bars writ challenge to customs advance ruling under the Customs Act.

Burden of proving smuggling for non-notified goods failed; confiscation, penalties and vehicle seizure were set aside.

Fraudulent preference in company property transfer led to void mutation entries and restoration of land records.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

Locus standi and bona fide purchaser protection secured release of plots; review could not reopen final winding-up directions.

Quashing threshold and territorial jurisdiction objections failed where FIR disclosed prima facie cognizable offences.

Bona fide dispute over debt bars winding up where liability depends on contested facts and account reconciliation.

Subrogation and debt assignment in winding-up: surety rights are limited to proved payment, while assignee rights follow the assigned debt.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Forensic audit objections in insolvency claims led to dismissal of civil appeals and setting aside of costs.

Liquidation claims for provident fund interest and damages cannot rest on post-commencement assessments, the Supreme Court affirmed.

Unsubstantiated operational creditor claim rejected for lack of specific corroborative evidence; verification by insolvency authorities upheld.

Pre-existing civil suit and insolvency moratorium: later insolvency proceedings cannot justify partial rejection of a composite plaint.

Equity subscription funds are not financial debt where the agreement lacks repayment terms and reflects investment for control rights.

Section 7 insolvency claims require reliable debt proof; suspicious documents and alleged fraud defeat indoor management protection.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

FEMA penalty set aside and remanded for fresh adjudication after unconsidered documents and bank communications were found relevant.

Vicarious liability under FEMA requires strict proof of control and involvement before fastening penalty for export proceeds default.

FEMA contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

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

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

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.

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Special Court jurisdiction under PMLA extends to the scheduled offence after committal under Section 44(1)(c).

Value of proceeds of crime can extend to earlier-acquired property; section 50 statements remain usable despite retraction.

PMLA search and seizure upheld where lawful source of seized cash was not credibly proved and reasons were duly recorded.

Changed circumstances and trial delay justified bail under PMLA despite statutory rigour and earlier refusal.

PMLA information-sharing and prima facie UAPA material can justify registration and continuation of investigation.

Reverse charge service tax through CENVAT credit permitted before 01.07.2012; later bar held prospective and demand time-barred.

Cenvat credit refund on export input services upheld where disputed services supported business operations and nexus objections failed.

Mistake apparent on record includes ignoring a binding precedent relied on at hearing; recall permitted for rehearing.

Refund limitation under section 11B and lack of proof of tax payment defeated the service tax refund claim.

Reverse charge limitation and service classification failed where revenue neutrality and missing taxable ingredients defeated the demands.

Service tax on undisclosed receipts upheld, with works contract valuation, sub-contractor liability, extended limitation and penalties sustained.

CENVAT credit restriction after duty default struck down as arbitrary, excessive and disproportionate under constitutional equality and trade freedom

CENVAT credit cannot be denied for inter-unit stock transfers where nil-rated intermediates are used to make dutiable final goods.

Clandestine removal demands tangible corroboration; private records and statements alone are insufficient to sustain duty and penalties.

CENVAT credit denial on unstated grounds under Sabka Vishwas Scheme was held erroneous; discharge certificate proceedings to follow.

Tangible evidence and cross-examination are essential before sustaining penalties for alleged bogus invoicing and clandestine removal.

Limitation and bona fide pursuit before a wrong forum allowed exclusion of time, leading to condonation and remand.

Limitation under VAT law barred revival of a stale reassessment notice; later proceedings could not extend the statutory period.

Alternative statutory remedy bars writ challenge to VAT orders where effective appeals remain available and policy issues can be raised there.

Double taxation in turnover assessment barred where amounts were already taxed in other assessment years and required verification.

Tribunal to hear second appeal on merits, with jurisdictional reassessment objection left open for decision

Principle of consistency bars selective challenge to accepted input tax credit computation on identical facts.

Forgery and cheating allegations failed where essential ingredients were missing and the criminal case was collateral to a tax dispute.

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

Rebuttable presumption in cheque dishonour cases defeated where debt is unproved and defence raises a probable explanation.

Reason to believe under attachment law must rest on material, while notice safeguards to interested persons remain mandatory.

Right to travel abroad under Article 21 may yield to pending trial, speedy justice, and passport restrictions in criminal cases.

Foreign award enforcement turns on accrual of the right to apply, narrow public policy review, and surviving joint liability.

Pre-trial quashing of a cheque dishonour complaint requires unimpeachable material; disputed settlement terms did not end proceedings.

Proof of outstanding liability failed where incomplete accounts could not establish the exact recoverable balance.