Year wise limitation prevents aggregation of multiple tax periods into a single Section 74 show cause notice, rendering consolidated notices invalid.

Year wise limitation prevents consolidation of multiple tax periods into one show cause notice; notices must respect period by period timelines.

Blocking of Input Tax Credit upheld where inspection material and show cause proceedings exist; subordinate action valid with senior authorisation.

Writ jurisdiction in lieu of a statutory appeal inadmissible where the statutory remedy was not availed and delay is unexplained.

Provisional enforcement suspension where taxpayer offers documents; require prompt submission and expedited administrative consideration.

Export of Services: services contracted to a foreign recipient qualify as export and are not subject to service tax.

TDS classification of CAM charges as contract/service payments, not rent, upheld when discretionary review was refused.

Rebuttable search presumption rejected where foundational and corroborative evidence absent, preserving trust exemption and deletion of cash addition upheld.

Nil deduction certificate under Section 197 required where PE attribution is absorbed by distributor remuneration, mandating nil rate for the year.

Surplus in educational institutions does not alone justify cancellation of registration; genuineness and application to objects must be shown.

Jurisdictional defect in reassessment notices can warrant writ relief and interim stay where issuing authority or notice period is flawed.

Surviving period computation cannot be extended beyond the one time 30 day window; post-window reopening notices are time barred.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Benami property jurisdiction: IBC tribunals lack power to challenge Benami Act attachment; such assets fall outside the liquidation estate.

Benami property verification: insufficient hallmark and invoice evidence defeated provisional attachment, leading to relief for the proprietor.

Pre-execution judicial review of preventive detention refused where proposed detenue absconded; challenge allowed only after surrender and service.

Voluntary Payment and Estoppel bar refund claims where investigation closure followed payment and no proof of absence of unjust enrichment.

Prima Facie Test upheld: approver and voluntary statements can supply sufficient material to refuse discharge and proceed to trial.

Show cause notice and personal hearing mandatory before confiscation; pre-printed or uninformed waivers are ineffective.

Statutory revision remedy precludes writ relief where delay in seeking prescribed revision is unexplained; medical grounds insufficient.

Requirement of Reasoned Administrative Orders: failure to record adequate reasons on TMA claim denials warrants remittal for fresh consideration.

Third-party guarantor liability: a voluntary security instrument can be enforced against the provider alongside the primary obligor.

Quashing of FIR where preliminary enquiry failed to establish fraudulent intent and the registration amounted to a roving inquiry.

Class Action Scope: past transactions can be remedied under shareholder class suits, and petition admission was upheld.

Committee of Creditors limited right to litigate in Code matters; Resolution Professional not the exclusive representative.

Amendment of parties to implead a necessary party permitted to secure adjudication on merits, with dismissal modified accordingly.

Interlocutory Order Merger: appeal rendered infructuous after a comprehensive final order incorporated and superseded the interim relief.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Operational Creditor Payment Comparison: employees satisfy Section 30(2)(b) when plan payments exceed liquidation entitlement and unsecured creditor percentage.

Impleadment: applicant failed to establish indispensability, so joinder refused and appeal can be adjudicated without them.

Acknowledgement of debt and settlement proposals extend limitation, enabling timely insolvency petitions and sustaining admission.

Pre-existing dispute bars Section 9 petition where pre-demand communications, contractual default not yet accrued, and arbitration is pending.

Lease instrument validity denied where execution by unauthorised signatories and lack of payment evidence precludes CIRP inclusion.

Fraudulent trading requires cogent evidence; ordinary-course managerial withdrawals largely not recoverable, limited refunds ordered as applied.

Round-tripping: Offshore SPVs lacking bona fide activity used to raise funds and reinvest in India are treated as circumvention of FEMA norms.

Liability of struck-off companies persists; legal representatives face estate-limited FEMA penalties, with courts able to reduce penalties for proportionality.

Section 6(4) FEMA protects only legitimately substantiated foreign funds; breach of foreign exchange rules found, penalty reduced.

Contravention under FEMA sustained on documentary nexus, penalties reduced and confiscation of un-surrendered foreign currency upheld.

Abetment liability: corroborated retracted statements and statutory presumption can shift burden, leading to conviction and reduced penalty.

Continuing corporate liability remains enforceable after striking off; directors remain liable but penalties may be mitigated.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

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.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Attachment of equivalent property allowed when proceeds are untraceable; Covid exclusion extends the statutory time limit for confirmation.

Provisional attachment of tainted property under PMLA upheld where investigative links justify treating deposits as proceeds.

Prima facie satisfaction under Section 45 PMLA may warrant bail where allegations are inferential and risks are mitigable by conditions.

Provisional attachment of property as proceeds of crime upheld where possession, unexplained repayments and layering establish the requisite nexus.

Proceeds of crime definition and valuation guide attachment of equivalent property; pandemic limitation exclusion preserves 180 day outer limit compliance.

Reason to Believe under PMLA must be formed by the Adjudicating Authority, but recording and service are not statutorily required.

Service tax demand based on income tax returns: set aside and remitted for fresh adjudication; attachments to be withdrawn.

Agricultural produce exemption where blending and packing do not alter essential character; processing treated as non-manufacture.

Specific service classification required: demands on broker commissions, mutual P&I contributions and valuation additions are set aside.

Accommodation exclusion in renting of immovable property: integral hotel facilities do not trigger the deeming rule, exclusion upheld.

Invoice disclosure of tax bars claiming gross receipts as inclusive; pre notice payment with interest can avert penalty relief.

Extended limitation under the proviso to Section 73(1) requires positive evidence of fraud or concealment; absent that, demands are time barred.

Extended limitation period requires proof of suppression; departmental knowledge of valuation negates suppression, so extension disallowed.

Customs Valuation rules govern EOU DTA clearances, excluding MIP absent evidence; concessional benefit denied for unmet advance-sale conditions.

Finality of adjudication prevents re litigation of identical valuation and exemption issues; extended limitation requires proper foundation.

Reversal of CENVAT credit satisfies neutralisation even if in excess, barring collection based recovery for inter unit transfers.

Conditional exemption breach: supply to DTA attracts duty and sustains penalty and extended limitation for duty-free inputs.

Burden of proof requires affirmative corroborative evidence; theoretical input output demands and confiscations set aside without such proof.

Transfer of Property in Goods: fabricated components that become a distinct commodity are taxable as unspecified goods; embedded costs included.

Limitation in Reassessment: reassessment after five years is barred and audit-only objections cannot sustain reassessment.

Surcharge on VAT applies in addition to concessional tax for declared goods; levy valid where measured by tax payable.

Common Parlance Test and Essential Character Test govern beverage classification; product held a fruit drink attracting concessional VAT.

Settlement under Maharashtra Settlement Act prevents adjustment of earlier refunds; refund must be released with interest.

Attachment of third-party property invalid where transfer preceded attachment; sale may be registered without a tax NOC.

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

Intra-class discrimination in subordinate legislation remedied: private limited companies given same 'change in management' exemption; amendment not retrospective.

Limitation and public servant complaints: cognizance valid when identity is established and investigative material supports prima facie case.

Mandatory auction payment rules void confirmations for non payment; sale set aside and fresh auction ordered with refund.

Substantive review powers cannot be created by executive direction; vesting orders remain final absent narrow statutory grounds for reopening.

Surety discharge where creditor permits unauthorized variation - liability limited to obligations before the variance, not subsequent overdrafts.

Contractual Prohibition on Interest prevents pre-award interest; post-award interest may be awarded but rate subject to judicial reduction.