Deposited Amount Transfer and Release Directed After Verification Following Dismissal of Special Leave Petitions

Omission of a fiscal rule without a saving clause extinguishes pending refund recovery proceedings founded solely on that rule.

Advocate liability in GST appeal filing: professional legal advice alone cannot sustain conspiracy prosecution without independent incriminating material.

Unsigned GST assessment orders are invalid, and consequential recovery and penalty notices cannot survive independently.

DIN-free assessment orders, portal service, and delayed writ relief were balanced through conditional remand and partial tax deposit.

Writ jurisdiction under GST declined where final adjudication orders existed and a statutory appeal remained available.

Reassessment on a mere change of opinion cannot proceed where reopening is based on alleged colourable transactions.

Tax treatment of logistic services as fees for technical services was left undisturbed, and the SLP was dismissed.

Recorded satisfaction in reassessment is essential for penalty under sections 271D and 271E; SLP dismissed for delay.

TDS prosecution under section 276B survives quashing challenge where notice was served and procedural objections remained triable issues.

Change of opinion bars reassessment when Section 148 notice relies on material already examined and concluded earlier.

Reassessment notices remitted for fresh consideration after amendment changed the legal basis; liberty preserved to challenge the new provision.

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.

Condonation of delay and no Tribunal error lead to dismissal of civil appeal on merits

Specific use-based tariff classification governs draping tubes, with declared value and penalties sustained in the dispute.

Customs prosecution review dismissed as no apparent error was found in the Court's earlier order.

EPCG export obligation breach without diversion or misuse does not justify confiscation or penalty after duty and interest payment

Fertiliser classification upheld for mono potassium phosphate; reclassification to Chapter 28 rejected as inapplicable on the facts.

Bluetooth wireless headsets classified as network transceivers, not mere headphones, under the essential character test.

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

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

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

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.

Late procedural objection without shown prejudice was insufficient to warrant interference under Article 136.

Conditional directions on SEBI fund-raising stand subject to dismissal of petitions and liberty to proceed in law

Writ impleadment and substantial interest: minority shareholders could join proceedings challenging revocation of a settlement order.

Contempt proceedings require prima facie satisfaction, precise charges and identified contemnors before civil imprisonment can be imposed.

Pre-existing dispute defeats Section 9 insolvency application where the debt is genuinely contested before the demand notice.

Development rights do not equal ownership: CIRP cooperation, existing mortgage charge, and continued construction were upheld.

Committee of Creditors' commercial wisdom limits rejection of an approved resolution plan under insolvency law.

Limitation under the Insolvency Code runs from pronouncement, and delay beyond the statutory ceiling cannot be condoned.

Territorial writ jurisdiction and forum conveniens bar Delhi writ relief where the core dispute arose outside the court's limits.

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 seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

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

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.

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

Burden of proof in money laundering attachment: unsubstantiated investment claims fail, and equivalent-value property may still be attached.

Proceeds of crime under PMLA upheld where a money trail linked diverted company funds to appellants and lawful source was unproved

Equivalent-value attachment under money laundering law can cover pre-offence property when tainted funds are no longer traceable.

Equivalent-value attachment under PMLA can reach earlier-acquired property when proceeds of crime are unavailable

Proceeds of crime nexus upheld for property attachment where unexplained funds financed land purchase and flat construction

Provisional attachment under money-laundering law sustained where traced funds, layering, and unproven source explanations failed to rebut liability

Cenvat Credit and Limitation Principles protect genuine input service credit despite procedural document defects

CENVAT credit nexus test under Rule 2(l) upheld where business linkage was shown and exclusions were not proved.

Assessable value in advertising services: wall rent is includible, separately sold flex material is excluded, with no extended limitation.

Unregistered foreign know-how and composite engineering development were outside service tax on intellectual property and consultancy grounds.

Service tax limitation and cum-tax valuation turn on intent to evade and gross receipts being treated as tax-inclusive.

Extended limitation cannot apply without suppression; reversed credit did not attract interest or penalty on these facts.

Site-assembled goods valuation and excisability: Tribunal view on bought-out items, erection charges, and immovable property upheld.

Low tax effect led to dismissal, and the challenge to Cenvat Credit Rule 6(1) did not survive.

Modvat credit on spares and accessories of capital goods upheld for a limited period under amended Rule 57Q.

Related person valuation under excise law fails where corporate entities do not fit the statutory relative concept.

Mandatory pre-SCN consultation binds the revenue; a notice issued in breach of that procedure can be quashed in writ jurisdiction.

Input service credit extends to manufacture-linked services and statutory canteen manpower where cost of production is implicated.

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.

Stock transfer under CST law prevails where depot-level sales follow a framework arrangement and Form F defects are only procedural.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

Demand of illegal gratification is essential in corruption cases; mere recovery and weak evidence cannot sustain conviction.

Further investigation needs Magistrate's leave, and a predominantly civil commercial dispute cannot be converted into criminal prosecution.

Section 141 liability requires specific factual linkage; bare office-bearer status is insufficient, but prima facie participation can sustain prosecution.

Clean slate effect under the IBC bars past claims and supports immunity from liability after resolution plan approval.

Industrial tariff incentives confined to new units; clarificatory amendment relates back and promissory estoppel cannot expand entitlement.

Section 138 complaint defects do not upset conviction absent prejudice; sentence may still be reduced on facts.