Writ jurisdiction and statutory appeal under GST: High Court declined writ interference with an assessment order

Mandatory personal hearing under GST adjudication cannot be skipped; absence of oral hearing vitiates the adverse order.

Confiscation under GST cannot replace tax determination; Section 130 action without Sections 73 or 74 findings is without jurisdiction.

Regular bail in GST prosecution granted where custody was limited, evidence was documentary, and trial had already advanced.

GST recovery mechanisms limit use of criminal custody for tax dues, and bail was granted on that basis.

Arrest memo defects and non-compliance with arrest safeguards rendered detention illegal and led to quashing of remand.

Binding precedent in assessee's own case barred a new plea on diminution in investment value, and the SLP was dismissed.

Interest on borrowed funds invested as partnership capital is not deductible unless used for the assessee's own business purpose.

Condonation of delay in filing and re-filing leads to admission of appeal and notice on substantial questions of law

Review jurisdiction limited to patent errors; later reliance on Circular No. 19/2024 could not reopen issues already decided.

Binding precedent on depreciation for held-to-maturity securities left no substantial question of law for the Revenue's appeal.

AMP expenditure is not an international transaction without a sharing arrangement with the associated enterprise; TP adjustment deleted.

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.

Classification of hexane under Chapter 29 upheld; Revenue failed to prove motor spirit requirements under Chapter 27.

Customs tariff classification of Zinc-EDTA turned on finality of an unchallenged order, leading to dismissal of the appeal.

Customs investigation payments may be adjusted against final adjudicated liability; follow-up letters are not always Section 28 demand notices.

Customs valuation must rest on cogent evidence, and duty paid to secure clearance does not bar a reassessment challenge.

Retained onboard cargo and customs penalty fail where goods never entered India and no mens rea by the steamer agent is shown.

Strict construction of exemption notifications: zircon concentrate cannot claim ore-only exemption, while penalty may fail on interpretive dispute.

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.

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

Pre-CIRP security deposit adjustment and moratorium limits: later accounting entries cannot undo a settled resolution plan basis.

Admitted operational debt requirement under insolvency law was not satisfied, so committee notice and recall of the resolution plan were refused.

Transferred winding-up petitions must meet the IBC threshold at the time of Tribunal consideration, not original filing.

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

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

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.

Separately charged terminal storage facility treated as an independent taxable service, not merely incidental to pipeline transport.

Service tax demand remanded for fresh consideration after income-tax return data and reverse-charge issues required reevaluation.

Electricity transmission exemption and no GTA levy without consignment notes upheld for project-related freight charges

Refund of investigation deposits upheld where protest was contemporaneous, limitation was met, and unjust enrichment was not proved.

Extended limitation for service tax demand fails without independent proof of taxable receipts and wilful suppression.

Statutory service by prescribed modes and strict limitation rules defeated a service tax demand based on WhatsApp notice service.

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.

Retrospective input service clarification upheld for sales commission credit; limitation and connected penalty also failed.

Clandestine removal demands need independent corroboration; third-party records and untested statements were held insufficient.

Extended limitation for CENVAT credit demands requires strict proof of suppression or intent to evade; disclosure in returns defeats invocation.

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

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

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.

Revisional interference with discharge is limited where inconsistent allegations and unreliable electronic evidence fail to show grave suspicion.

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.