GST section 74 requires only prima facie record-based jurisdictional facts, not a verbatim repetition of reasons in the notice

Writ remedy and limitation under GST: bona fide rectification time can be excluded before treating an appeal as time-barred.

CGST cancellation and revocation orders must give particulars and reasons; non-speaking rejection is liable to be quashed.

GST registration cancellation requires a speaking order and reasons; procedural illegality can outweigh delay in seeking relief.

GST cancellation notice service failure and natural justice breach can invalidate ex parte cancellation orders.

GST registration cancellation must follow proper notice and reasons; procedural defects and natural justice violations can override delay.

Book profit under MAT excludes Section 14A Rule 8D disallowance, as binding precedent bars the addition.

Section 68 share capital additions fail when primary evidence is credible and subscriber funds are already taxed.

Operating income in transfer pricing, interest deduction on subsidiary funding, and premature penalty challenge shape the ITAT outcome.

Cash deposits linked to business receipts taxed only at a reasonable profit element, with addition restricted to 10%.

Unexplained investment and stamp-duty difference additions require verification of share, funding source and valuation basis; cash deposits explained.

Charitable trust approval under section 80G upheld where welfare objects and genuine activities outweighed incidental surplus concerns.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Customs release conditions cannot override a criminal court's bond order for seized vehicle release.

Anti-dumping scope turns on Product Under Consideration, and compact laser engraving machines were found outside the notification.

Laser-marked rough diamonds classified as worked goods and denied rough diamond exemption under customs notification

Strict customs exemption for DSIR-registered research institutions covers research-stage consumables, but not Exhibit Batch manufacturing imports.

Tariff classification of Corinthian Raisin as raisins secures concessional duty treatment under the customs notification.

Cenvat credit reversal before use treated as non-availment; appeal disposed of for low tax effect.

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

Order VII Rule 11 threshold: disputed facts, limitation, and civil jurisdiction could not defeat a triable plaint.

Look Out Circulars must rest on specific material and lawful authority; routine commercial default alone is insufficient.

Appeal from consent order under Companies Act may lie where punitive terms were not consented to and interim protection continued.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

NCLT jurisdiction bars civil suits where oppression and mismanagement relief can cover access to company records and injunctions.

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.

Difference of opinion on interim CIRP stay led to reference before NCLAT Chairperson, with no final ruling on maintainability.

CIRP stay dispute over electricity law restrictions and corporate guarantee validity led to a difference of opinion and reference.

Clean slate principle bars recovery of pre-CIRP electricity dues and surcharge as a condition for reconnection.

Premature challenge to resolution plan reconsideration rejected where no crystallised cause of action was shown.

Deemed conveyance under MOFA survives insolvency moratorium; statutory duty to convey title must still be decided on merits.

IBC clean-slate protection and later decriminalisation barred continuation of prosecution for pre-CIRP environmental violations.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

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.

Inherent powers cannot quash a prima facie criminal and PMLA case where disputed facts and evidence require trial.

PMLA initiation requires recorded satisfaction and cannot be compelled by mandamus merely on an alleged predicate offence.

Confirmed PMLA attachment cannot be challenged in writ when statutory remedy before the Special Court is available.

Provisional attachment under PMLA yields to a Supreme Court restitution scheme for PACL assets, with matters remitted to the Lodha Committee.

PMLA regular bail: bare association and uncorroborated links were insufficient, and prolonged custody favoured release.

PMLA arrest power requires fresh, objective material; stale or recycled suspicion cannot justify arrest under Section 19.

Pre-2016 mining lease payments were outside service tax net, as later payment could not create reverse charge liability.

Sale of electricity and refundable maintenance deposits were held outside service tax valuation under the CESTAT ruling.

Condonation of delay requires a full and credible explanation; unsupported illness and ignorance claims will not defeat limitation.

Composite contract treated as works contract; abatement allowed and service tax demand set aside on contractual evidence.

Extended limitation for Service Tax demand rejected where returns were filed and no suppression or wilful misstatement was shown.

CENVAT credit on service tax for deposit insurance premium cannot be denied merely because invoices were issued later.

Penalty and interest under Central Excise rejected where exemption notification allowed competing interpretations and mandatory conditions were not met.

No suppression of facts defeats extended limitation and penalty where the assessee had disclosed the classification and exemption claim.

Penalty for exemption-notification disputes fails absent intent to evade duty, even when duty liability is remanded.

CENVAT credit on GTA services cannot be denied where service tax payment is proved by reliable documentary evidence.

Revenue deposits under protest attract interest from the date of deposit, with equitable 12% per annum applied on refund.

Refund of excise duty paid under protest attracts Section 11B, with interest payable only after three months under Section 11BB.

Actual tax paid governs penalty, while interest continues on delayed or unpaid tax balances under the sales tax regime.

Substantial justice justified condonation of delay where internal approvals delayed filing and merits required consideration.

Refund claims cannot be barred by extra document demands or delegated limitation where the parent VAT statute grants the right.

Residuary tax entry applied where moulds and dies could not qualify as capital goods without in-State use.

Jurisdictional precondition for VAT search notices requires pending proceedings and recorded satisfaction; absent both, notices fail.

Refund claims under VAT law must be decided by the competent authority, with statutory interest payable if entitlement is established.

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

Cheque dishonour presumptions under NI Act upheld as security cheque defence failed in revision.

Dishonoured cheque liability under the NI Act upheld where statutory presumptions were not rebutted and revision found no interference ground.

Premium receipt before accident fixes insurer risk date, so later policy commencement cannot defeat liability.

Territorial writ jurisdiction and binding court directions required statutory authorities to implement Bombay High Court orders.

SARFAESI jurisdiction bar limits civil suits challenging enforcement measures; statutory remedies before DRT and tribunal must be used.

Pleadings and residue-sale claims under SARFAESI were not shown to be frivolous or barred, the HC noted.