Time bar for GST refund claims is mandatory, but writ relief may condone delay subject to safeguards and revenue rights.

Tax period specificity prevents consolidated show-cause notices across years; notice quashed and reissue allowed only in strict compliance.

Statutory refund timelines require sanction of pending refunds and payment of statutory interest where prescribed timelines were breached.

Limitation period and delay: remand granted subject to pre-deposit, filing of reply, and time bound fresh adjudication.

Per piece valuation: multi-pack apparel taxed by sale value per independently usable set, yielding the lower GST rate.

Condonation of delay where documented electronic filing failure constituted sufficient cause, leading to admission of the late appeal.

Standard Operating Procedure non-compliance invalidates seizure and requires release to the person from whom goods were seized.

Section 144C(13) time limit renders draft assessment notices unenforceable if final assessment is not passed within the prescribed period.

Stay on operation of transfer-pricing order; assessment proceedings for 2023-24 restrained pending disposal to preserve status quo.

Delay condonation for late tax return granted where director disputes delayed audit; return allowed as s.139(4) filing.

Attraction of Section 13(1)(c): higher profits or remuneration do not attract it absent material showing diversion of trust income.

Transfer under Section 2(47) read with Section 53A: consideration already taxed in later years cannot be retaxed.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

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.

Limitation under the Customs Act: court refused writ to quash a Show Cause Notice and directed authority to reassess the time bar defence.

Retrospective application of substituted condition cures drafting omission, allowing exemption where installation occurred on importer premises.

SAFTA exemption entitlement upheld and remitted for reassessment to determine admissibility and grant benefit if eligible.

Prima Facie Bonafide KYC suffices for customs brokers; revocation and penalties unsustainable where inquiry relied on hearsay.

Tribunal discretion to refuse appeals where penalty falls below statutory threshold, leading to non admission and dismissal.

Revenue neutrality for input tax credit can defeat differential tax demands where importer shows bona fides and offers correction.

Rights Issue compliance affirmed; allotments and capital increase not oppression and interim restraint refused as premature.

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Transmission of shares to legal heirs may be ordered interim on prima facie entitlement while reserving full title adjudication.

Leave to institute proceedings for specific performance permitted without conferring title; sale process to proceed after fresh valuation.

Appointment of Administrator upheld, with conditional leave for forensic examination of disputed receipts during administration or buyout.

Statutory Threshold for Investigation: administrative order quashed for failing to disclose material basis for exercise of investigatory power.

Evidentiary Power: regulator and appellate forum may take and conduct evidence, but external enquiry reports not on record are inadmissible.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Prima facie regulatory breach upheld; interim security reduced and asset restraint with disclosure ordered pending final adjudication.

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

Assignment of Not Readily Realisable Assets: belated, non compliant bid may be rejected to preserve finality and creditor protection.

Section 10 admission limited to completeness and existence of default; curable document defects require opportunity to rectify before rejection.

Suspension period under the insolvency code does not bar CIRP if the date of default is outside it; settlement conduct can undermine appeals.

IBC moratorium exclusion where purchaser rights crystallised before moratorium allows completion of enforcement and possession.

Infructuous appeals where liquidation closed after sale as going concern; appeals dismissed for lack of practical efficacy.

Priority of insolvency costs prevents reallocation of distributed funds to excluded provident fund claims where the liquidation estate is exhausted.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Civil penalty liability without mens rea affirmed, with proportionality reduction and pre-deposit adjustment in sanction.

Unauthorized online forex derivatives trading triggers liability under FEMA, but mitigating factors can reduce the civil penalty imposed.

Reasoned finding requirement for penalties in foreign exchange enforcement: absence of evidence-linked findings overturns penalty.

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

Provisional attachment: continued possession or use of pre Act proceeds permits PMLA attachment when activity continues after commencement.

Flow of tainted funds must be shown to attach property; common directorship alone cannot support provisional attachment.

Provisional Attachment upheld where unregistered transfers, large refunds and undisclosed fund sources suggested layering of proceeds of crime.

Proceeds of Crime treatment upheld: provisional attachment sustained under PMLA where transactions and documentation failed to rebut criminal linkage.

Proceeds of Crime linked to diverted investor funds - attachment upheld and valuation aligned with fair market value definition.

Provisional Attachment under PMLA: equivalent property can be attached where proceeds are untraceable, subject to recorded reason to believe.

Remedial scheme protection: genuine electronic payment failure during an extended period warrants relief and quashing of arbitrary rejection.

Valuation limited to gross service consideration: reimbursements and multimodal freight margins excluded from service tax for pre amendment period.

Cenvat credit entitlement depends on statutory conditions, Rule 6 apportionment applies and option exercise must be proved.

Valuation of Works Contract Services: Notional income or separately invoiced materials do not trigger service tax until invoiced or completion.

Input service classification of recovery and repossession services: qualifies for Cenvat credit when directly used in providing lending services.

Reimbursed Expenses excluded from Taxable Value; valuation rule deemed inapplicable to genuine CHA reimbursements, favouring the assessee.

Motor spirit classification requires engine suitability; failure on suitability led to denial of classification for the products.

Clubbing of units requires proof of common funding or financial flowback; mere family links or shared resources not enough, so SSI exemption and CENVAT demands negated.

Extended limitation cannot be invoked without evidence of suppression, so confirmed demand set aside and deductions allowed.

CENVAT credit reversal treated as non availment, preserving entitlement under the exemption notification and restoring the appeal order.

Transitional Refunds under GST override excise limitation; refund permitted where credit unavailable and procedural performance was impossible.

Exemption for captively consumed inputs available where Rule 6 compliance prevents fixed-percentage reversal under Cenvat rules.

Condonation of delay granted; petition dismissed after reliance on an identical prior order and settled settlement computation.

Monetary thresholds for tax appeals: a CBIC circular bars continuation of pending appeals where tax in dispute falls below the limit.

Condonation of Delay affirmed; special leave petition dismissed and no appellate constitutional interference granted under extraordinary jurisdiction principle.

Condonation of delay requires cogent, corroborated reasons; unexplained prolonged delay defeats application and renders petition time-barred.

Delay in Review Petitions: long unexplained delay and no error apparent on record, petitions dismissed on delay and merits.

Subcontractor turnover: Revisional interference set aside where subcontractors included turnover and discharged tax, refund and penalties quashed.

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

Successor Management Immunity: New management not liable for pre-takeover cheque dishonour; remedy lies against former directors.

Prima facie arbitration agreement found; arbitrator appointed and joinder of a non signatory left to the arbitral tribunal.

Cheque Dishonour Liability: where debt arose from a partnership, prosecution of an individual partner fails without firm impleadment or proof of personal debt.

Liability for dishonoured cheques remains personal despite firm non impleadment; territorial defects are curable and proceedings stand.

Interim Relief: High Courts cannot grant standalone stays or status quo when an efficacious alternative remedy is available.

Presumption of signature and consideration upheld, failure to rebut statutory presumptions led to conviction being restored.