Input tax credit condition challenge under the CGST Act remained pending further hearing after service directions were issued.

Alternative remedy issue under CGST Section 74 to be heard with connected petition; interim protection continued.

Refund dispute remitted for fresh consideration after petitioner is allowed to file a legible Bill of Lading and supporting documents.

Equitable GST recovery relief granted on admitted liability, with attachment notices revoked after initial deposit and balance payable in instalments.

GST portal service alone is insufficient after registration cancellation; effective notice and hearing remain mandatory.

Reasoned GST cancellation orders are mandatory; a non-speaking order violating natural justice was set aside despite delay.

Personal hearing in reopening proceedings is essential; denial violates natural justice and can vitiate the reassessment process.

Amended reassessment limitation under Section 149 barred invalid notices issued beyond three years without the statutory threshold.

Reassessment limitation under amended section 149 bars belated notices after three years unless the extended threshold is met.

Business expenditure for a statutory general body meeting can be allowable when incurred for the entity's business needs.

Extended assessment machinery requires a necessary finding or direction; time-barred scrutiny notices cannot be revived by incidental observations.

Faceless reassessment mechanism required for valid section 148A(d) order and section 148 notice issued by JAO

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.

Export obligation discharge and bond release defeat customs demand, with penalty, confiscation, and extended limitation also failing.

Controlled-substance classification and penalty limits under customs law: preparations not expressly listed, and residuary penalty provision cannot apply.

Natural justice in adjudication requires effective service of notice and a real opportunity to reply before any adverse order stands.

Customs smuggling evidence and section 123 burden shifting can sustain confiscation, penalties, and rejection of cross-examination objections.

Pre-deposit during investigation cannot be split as duty; statutory interest applies on the full refundable amount.

Customs statement evidence requires mandatory section 138B compliance before reliance in adjudication.

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

Penalty discretion under Companies law requires proportionality, separate certification, and no automatic multiplication against directors.

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.

Condonation of delay and certified copy exemption accepted for appeal against approval of a resolution plan.

Co-developers' authority to execute registration documents for homebuyers under a tribunal-approved master agreement.

Board authorisation, financial debt and strict Section 65 proof shape insolvency filing and penalty analysis

Insolvency resolution plan finality bars post-CIRP recovery of pre-resolution electricity dues not filed in the insolvency process.

Stale electricity arrears and unsubmitted insolvency dues cannot be enforced against an auction purchaser or used to disconnect supply.

Pre-existing dispute test under insolvency law failed where emails and cheques showed acknowledgment of debt, not a genuine dispute.

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 penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

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

PMLA prosecution needs independent material linking the accused to proceeds of crime; a co-accused statement alone is not enough.

Premature writ challenge to provisional PMLA attachment fails until adjudication under Section 8 is reached.

Freezing of bank accounts under PMLA requires proof of proceeds of crime before the statutory presumption can apply.

Pre-cognizance hearing under new criminal procedure law applies to PMLA complaints; administrative filing steps do not save the old regime.

PMLA investigation powers upheld: ECIR, summons, Section 50 statements, and corruption proceedings against a private person survived challenge.

Release of excess proceeds of crime cannot be refused merely because a challenge to reduced quantification is pending.

Ex parte service tax adjudication set aside; limitation dismissal did not trigger merger, leaving merits open for fresh consideration.

Service tax adjudication set aside for denial of effective participation; matter remitted to reply stage with all contentions open.

Ex parte adjudication and denied hearing can justify remand to the show-cause notice stage with full liberty to defend.

Composite construction abatement cannot be denied for non-claim in return when eligibility is otherwise established.

Tour operator service and CENVAT credit disputes resolved on limitation, taxability, and insurance input credit treatment.

Past service tax liability cannot be recovered from a security deposit without a contractual clause or timely enforceable claim.

Actual production and clearance records defeat excise duty demand when departmental records can verify the figures.

Proportionate CENVAT credit reversal for wheeled-out electricity defeats the demand, as reversed credit is treated as non-availment.

CENVAT credit denial cannot rest solely on untested transporter statements without cross-examination or corroboration.

Cenvat credit reversal on job-work clearances and extended limitation both fail where disclosures are made and suppression is unproved.

Destination-sale freight credit and limitation: outward freight tax credit was allowed, and extended limitation failed for want of suppression.

Physical verification and corroborative evidence are essential before alleging shortage, clandestine removal, brand-name misuse or invalid credit.

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

Right to a clean environment supports proactive solid-waste enforcement and nationwide compliance monitoring under the new rules.

Natural justice and alternate remedy exception upheld where a successor officer decided without a fair hearing.

Trademark infringement and permanent injunction granted after defendants undertook to shut down the school and stop using the impugned marks.

Statutory notice and presumptions under the Negotiable Instruments Act failed where debt and service were not proved.

Bail pending trial where custody was prolonged and investigation had substantially progressed through filing of charge sheets.

Tenant default under Order XV Rule 5 CPC requires fact-specific scrutiny before striking off defence or ordering remand.