Transitional VAT credit cannot be refunded under GST, but rejected refund amounts may be re-credited to the electronic ledger.

GST portal service upheld as valid, and writ relief declined where statutory appeal was not properly pursued.

GST refund withholding requires pending proceedings and recorded reasons; mere time to appeal cannot justify deferral.

Writ maintainability in GST disputes is limited once the appellate tribunal is functional and statutory appeal conditions apply.

Retrospective input tax credit relief under Section 16(5) applied, but return-filing dates required verification before final adjudication.

GST enhanced-rate claim required verification and a reasoned decision on the factual payment dispute.

Section 68 additions on penny stock LTCG failed as ITAT factual findings were upheld and no substantial question arose.

Procedural delay in Form 10B filing cannot by itself defeat Section 12A exemption where sufficient cause is shown.

Voluntary retirement tax relief: employees must use the statutory refund process and file returns to claim relief on deducted tax.

Interest on refunded seized cash under Section 132B may include compensatory interest where assessment is not undertaken.

Penalty under section 270A fails without clear misreporting limb and cannot rest on ad hoc disallowances or email-only notices.

Delayed PF and ESI contribution disallowance under processing provisions was held unsustainable for pre-amendment assessment years.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

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

Pending representations and status quo protection directed for Served From India Scheme scrips in writ proceedings.

Procedural defect in pre-shipment inspection certificate does not by itself justify confiscation when goods contain no objectionable material.

Substantial compliance in import inspection certificate upheld; confiscation and penalties set aside where later inspection found no objectionable material.

Joint and several customs liability cannot stand without identifying the actual importer; matter remanded for fresh adjudication.

Customs classification requires proof of misdeclaration; without suppression, extended limitation and penalty cannot stand.

Mandatory verification procedure for origin certificates governs exemption claims; non-compliant rejection defeats customs duty demand and penalties.

Bona fide dispute over debt bars winding up where liability depends on contested facts and account reconciliation.

Subrogation and debt assignment in winding-up: surety rights are limited to proved payment, while assignee rights follow the assigned debt.

Order VII Rule 11 threshold: disputed facts, limitation, and civil jurisdiction could not defeat a triable plaint.

Look Out Circulars must rest on specific material and lawful authority; routine commercial default alone is insufficient.

Appeal from consent order under Companies Act may lie where punitive terms were not consented to and interim protection continued.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

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.

Additional affidavit in remanded insolvency proceedings may be accepted; Rule 55 does not absolutely bar further pleadings.

Pre-existing dispute under insolvency law must be shown before the demand notice; later claims do not block section 9 admission.

Personal guarantor liability under IBC upheld where guarantee documents were admitted and Section 99 report was not fatal.

Pre-admission settlement can undo insolvency admission where the appeal remains a continuation of original proceedings.

Difference of opinion on interim CIRP stay led to reference before NCLAT Chairperson, with no final ruling on maintainability.

CIRP stay dispute over electricity law restrictions and corporate guarantee validity led to a difference of opinion and reference.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

FEMA contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

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

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

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.

Provisional attachment under money-laundering law upheld where material supported belief, and pre-offence property could be attached as equivalent value.

Inherent powers cannot quash a prima facie criminal and PMLA case where disputed facts and evidence require trial.

PMLA initiation requires recorded satisfaction and cannot be compelled by mandamus merely on an alleged predicate offence.

Confirmed PMLA attachment cannot be challenged in writ when statutory remedy before the Special Court is available.

Provisional attachment under PMLA yields to a Supreme Court restitution scheme for PACL assets, with matters remitted to the Lodha Committee.

PMLA regular bail: bare association and uncorroborated links were insufficient, and prolonged custody favoured release.

Composite cargo handling contract not taxable as GTA service absent consignment note, so reverse-charge liability failed.

Rebate claim limitation under Notification 41/2012-ST runs from let export order date, not section 11B, and late claims are time-barred.

Export of services and no intermediary status upheld for direct overseas support services, enabling CENVAT credit refund.

Rectification cannot reopen evidence, and transfer of title in immovable property is outside the definition of service.

Revenue-sharing business model not treated as Business Support Service; service tax demand and penalty were set aside.

Extended limitation for service tax demands requires proof of suppression or fraud; penalties fail where bona fide belief is shown.

Rebate under Central Excise export rules applies only to the quantity actually exported, not the quantity cleared from the factory.

Cenvat credit on reverse-charge service tax was allowed on GAR-7 challans without ISD distribution for unit-specific services.

Clandestine removal must be proved by corroborative evidence; private records and one statement alone could not sustain duty or penalty.

Exemption for hot rolled pattas and pattis applies where goods are cleared without cold rolling, defeating duty and penalty.

Penalty and interest under Central Excise rejected where exemption notification allowed competing interpretations and mandatory conditions were not met.

No suppression of facts defeats extended limitation and penalty where the assessee had disclosed the classification and exemption claim.

Tribunal to hear second appeal on merits, with jurisdictional reassessment objection left open for decision

Actual tax paid governs penalty, while interest continues on delayed or unpaid tax balances under the sales tax regime.

Substantial justice justified condonation of delay where internal approvals delayed filing and merits required consideration.

Refund claims cannot be barred by extra document demands or delegated limitation where the parent VAT statute grants the right.

Residuary tax entry applied where moulds and dies could not qualify as capital goods without in-State use.

Jurisdictional precondition for VAT search notices requires pending proceedings and recorded satisfaction; absent both, notices fail.

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

Proof of outstanding liability failed where incomplete accounts could not establish the exact recoverable balance.

Reserved MSE procurement cannot be bypassed by labelling a tender as a works contract.

Cheque dishonour presumptions under NI Act upheld as security cheque defence failed in revision.

Dishonoured cheque liability under the NI Act upheld where statutory presumptions were not rebutted and revision found no interference ground.

Premium receipt before accident fixes insurer risk date, so later policy commencement cannot defeat liability.

Territorial writ jurisdiction and binding court directions required statutory authorities to implement Bombay High Court orders.