GST s.70 summons for evidence and documents challenged for missing seal and guidelines breaches; petitions dismissed as premature

Immovable property declared benami under Section 2(9)(A) PBPT Act; shell company loans, time-barred debts ignored

Section 24 Benami Act notice and attachment upheld; only basic material needed for 'reason to believe' benami role

Benami cash deposits in dummy accounts upheld; ignorance plea rejected; later income-tax surrender under s.148 no defence

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Suit rejected under Order VII Rule 11 CPC as barred by Companies Act Section 430; NCLT fraud jurisdiction upheld

Employment dispute not a commercial dispute u/s 2(1)(c); Section 430 inapplicable; Order VII Rule 11 rejected

Offer to deposit not unconditional admission; appeal under Section 483 Companies Act restored for decision on merits

Section 482 CrPC plea rejected, cognizance upheld as sufficient grounds found to proceed against accused.

Writ for consolidation of DRT, DRAT, NCLT cases under Articles 226/227 dismissed; IBC moratorium sufficient

Deed of Assignment Void Under Section 536(2); Ostensible Ownership Plea Under Section 41 TPA Rejected

Appeal in PIL on alleged misleading financial safety ads dismissed for lack of bona fides and genuine public interest

HC clarifies u/r 5(1) and Section 15-I that show cause notice valid without prior contravention opinion

Arbitration award upholding depository's vicarious liability u/s 34 and Section 16 Depositories Act sustained

SC upholds SEBI insider trading penalties for selective, undisclosed UPSI under 2015 Regulations; appeal dismissed as factual

Self-financed preferential share allotment via circular fund flows held fraudulent; s.15HA joint penalty upheld despite 10-year SCN delay

Appeal Dismissed: Jurisdiction Under IBC Sections 60(5), 63, 231, 238 and 62 Properly Exercised and Upheld

Civil appeal dismissed, debt assignment upheld as valid under MGST Act, Article 265 and I&B Code provisions

CIRP invoices for services and loss of generation: claim treated as contingent while liability stayed under writ; appeal dismissed

Auction buyer denied interest on pre-liquidation electricity security deposit; entitlement belongs to erstwhile consumer under electricity regulations

Section 9 IBC claim rejected due to pre-existing dispute recorded in NeSL, following Mobilox principles on disputes

LRS Share Investment Allowed, But Foreign Currency Loan Without RBI Approval Breaches FEMA Section 6(2) Regulations

Writ on property deal rejected; prior ruling on FERA compliance, RBI Form IPI-7 acceptance held conclusive, FEMA applies

Writ against ED summons under S.37 FEMA and S.131 ITA fails; S.160 CrPC protection inapplicable

FERA appeal partly allowed: contravention of Sections 8, 9(1)(f)(i), 14 upheld; penalty reduced to ?9 lakh

Penalty for hawala remittances under Sections 3(d) and 13(1) FEMA upheld, digital evidence and retracted statements accepted

Appeal partly allowed in FEMA Section 6(3)(b) contravention; liability upheld under Sections 42(1), 13(1), penalty reduced

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

Criminal revision in PMLA illegal mining case rejected; Section 2(1)(u) proceeds, Section 50 statements justify charges

SLP dismissed, conditional release of attached properties and de-frozen bank accounts under PMLA upheld by higher forum

Section 5 inapplicable: no condonation beyond 120 days for PMLA appeals u/s 42, Section 29(2)

Appeal allows regular bail under PMLA Sections 3 and 4, citing two-year pre-trial detention without framed charges

Procuring export orders in India for foreign principals treated as "export of service" u/r 3, tax demand set aside

CENVAT reversal for common input services u/r 6(3A): exclude credits tied only to dutiable output; demand set aside.

Extended limitation u/s 11A invalid where facts known via returns, correspondence and audit; demand notice quashed

No service tax under RCM on foreign subsidiary payments; revenue-sharing held non-taxable u/ss 65B(44) and 66B

Fabricating steel trusses, columns and girders from duty-paid inputs-cutting/welding CKD shed parts held not "manufacture" u/s2(f)

Appeal dismissed as not pressed under CBDT Circular 6-8-2024 due to low tax effect below INR 5 crores

Refund of excess excise duty allowed where discounts pre-known, Rule 7 provisional assessment wrongly denied, no unjust enrichment

Penalty u/s15-A(1)(c) quashed as income-tax survey alone can't prove sales tax concealment or mens rea

SLP dismissed; revised tax assessments quashed for violating natural justice, factual findings under Article 136 left undisturbed

Cement sales invoiced separately for gunny and HDPE bags treated as one sale price under s. 2(u); tax upheld

Sales tax rate classification for a product: whether s.52 determination applies retrospectively or only prospectively; remanded for reconsideration.

Sales tax exemption for aluminium sole moulds and cutting dyes sold between 100% EOUs denied; penalty u/s16(2) set aside.

Show Cause Notice u/s 52 MP VAT Act Quashed Due To Lack Of Post-GST Legislative Competence

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Appeal dismissed; decree for outstanding dues upheld, burden of proof under Evidence Act Sections 101-103 correctly applied

Consortium contract arbitration invoked by one member: tribunal appointment upheld at Section 11 stage, appeal dismissed

SARFAESI loan recovery without any mortgaged property, barred by Article 371A despite s.35; appeal dismissed upheld ruling

Cheque dishonour as "account blocked" during insolvency moratorium and liquidation-directors not liable under NI Act s.138; proceedings quashed

Interim injunction under Order XXXIX Rules 1-2 CPC against fabricated MOAs allegedly backing Section 138 NI Act claims