Regular bail in GST prosecution granted after limited custody, Magistrate-triable offence, and no need for continued detention.

Statutory appeal remedies bar writ interference in GST release orders absent natural justice breach or jurisdictional error.

GST registration cancellation set aside for premature hearing and denial of effective opportunity to respond

Statutory notice and hearing requirements vitiate adverse tax assessment when effective service is not provided.

Supplementary GST show cause notice permitted, with coercive recovery stayed until adjudication of the notice is completed.

GST registration revocation made conditional on filing returns, paying dues, and compliance before possible restoration.

Resolution plan extinguishment of pre-approval tax claims upheld as delayed challenge to tax demands was dismissed.

TCS on compounding fees from illegal mineral transporters under mining law remains undisturbed after Supreme Court dismissal.

Transfer pricing comparability turned on factual functional dissimilarity, so exclusion of the comparable raised no substantial question of law.

Section 50C and reassessment limitation: deemed property value can satisfy the extended-period threshold under Section 149.

Reassessment limitation and "asset" threshold under section 149 upheld, allowing reopening to proceed.

Natural justice in reassessment was breached when foundational material was withheld and cross-examination was denied.

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 law and unlawful arrangements: plaint rejection, narrow fiduciary exception, and limited retrospective effect of amendments.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Discretionary final extension for re-export compliance granted after an earlier opportunity was not utilised.

Contempt for non-compliance with anti-dumping duty order ended after explanation of inadvertent error and refund steps

Undervaluation demands fail without admissible electronic evidence, corroboration, and cross-examination in customs proceedings.

Extended limitation under Customs law requires proven intent to evade duty; without suppression, consequential penalty fails.

Customs classification of UHMWPE composite laminate sustained, but confiscation and penalty set aside for mere classification dispute.

Confiscation versus release of seized property: leave granted to examine the release order, but acquittal challenge refused.

Limitation in oppression claims and fair valuation directions upheld where earlier knowledge defeated stale challenge

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.

Settlement scheme implementation secured by keeping conflicting orders in abeyance and directing expeditious escrow payment steps.

Company Court jurisdiction and involuntary lease transfer principles guided rejection of differential premium claims in liquidation.

Approved scheme of arrangement binds dissenting creditors and bars parallel suits on the same underlying claims.

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

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

Show-cause notice response time granted as Supreme Court dismisses appeal and leaves remaining merits open.

Mandatory certified-copy compliance in insolvency appeals controls maintainability and cannot be cured by delay condonation.

Condonation of delay in refiling requires a credible date-wise explanation; unsupported excuses will not justify leniency.

Service direction not uploaded in time: dismissal for want of notice steps was set aside

Delay condoned, but no ground found to interfere with NCLAT's insolvency judgment; appeal dismissed.

Personal guarantor liability survives resolution plan where unpaid dues remain enforceable and Section 95 action stays within limitation

Financial creditor status requires actual disbursal and time value of money; collateral for another loan does not create secured debt.

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.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

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

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

PMLA bail principle: completed investigation and filed complaint can outweigh continued pre-trial detention under restrictive bail conditions.

Bail in PMLA proceedings may be granted where trial progress, witness examination, age and incarceration support relief.

Bail condition modification remains open despite dismissal of an earlier challenge; fresh hearing required on the application's merits.

Bail conditions under PMLA sought to be relaxed after passage of time, but the application was withdrawn.

PMLA discharge and charge standard: prima facie material and Section 50 statements can justify proceeding without a mini trial.

Equivalent-value attachment upheld where tainted proceeds were unavailable, despite pending predicate proceedings and no separate accused naming.

Cashback on commercial credit cards is not taxable service consideration absent any agreement to promote the bank's business.

Natural bundling test for hotel meal plans: separate food charges qualified for independent abatement from accommodation services.

Recall of delay-condonation refusal rejected where service of notice was proved and no sufficient cause was shown.

Condonation of delay requires a reasonable explanation; vague reasons and lack of due diligence defeated a 782-day delay request.

Works contract classification upheld for HVAC installation where materials were supplied and VAT was paid on the goods component.

Composite import contracts cannot be split for service tax without separate service consideration and distinct taxable nexus.

Rule 26 penalty can extend to a body corporate where goods are otherwise liable to confiscation.

Clandestine removal demands tangible corroboration; mere goods found in a godown cannot sustain excise duty, interest or penalty.

Cenvat credit on mixed clearances upheld; disclosure in returns defeated extended limitation and sustained the assessee's claim.

Software classification for machine-readable digital outputs secured notification benefit; duty demand, interest and penalty did not survive.

Related-party valuation and Cenvat credit rules: same-entity transfers, revenue neutrality, and procedural delay did not sustain demands.

FOR sale valuation includes freight, but bona fide dispute barred extended limitation and penalty

Burden to prove consignment transfer failed, so inter-State sales, assessment competence, limitation, and penalty were all sustained.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Writ interference refused over remand, concurrent findings and restricted review jurisdiction in assessment proceedings

Statutory remedy in certificate proceedings prevails, with limited interim protection to enable a liability objection before the officer.

Limitation for revisional tax orders: an order passed beyond the statutory period was held void and set aside.

Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

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

Section 34 review of arbitral awards remains limited where the tribunal adopts a plausible contract interpretation and recognised damage methodology.

Statutory presumption for signed cheque liability survives bare security-cheque plea and supports reversal of acquittal

Arbitral award set aside for no evidence, inadequate reasons, and failure to address a material tax-liability defence.

Provisional liquidator appointment can defeat Section 138 liability when directors lose control before cheque dishonour and notice.

Pre-cognizance hearing in cheque dishonour cases rejected; written objections did not justify setting aside the cognizance order.

Security cheques can still trigger Section 138 liability when debt subsists and the presumption is unrebutted.