Validity of electronic assessment orders affirmed; unexplained delay led to dismissal of writ petition for laches.

GST assessment and service via GST portal deemed valid; writ petition dismissed for delay and laches.

Transfer of business as a going concern and transfer of input tax credit: exemption preserved; AAR ruling set aside.

Personal hearing under GST procedures required where department uploaded incorrect documents; order quashed and matter remanded for fresh adjudication.

Payment of admitted tax liabilities: time allowed to pay outstanding liabilities for specified assessment years; writ petition disposed.

Service irregularity and interim deposit in tax dispute; court orders Rs 25 lakh deposit to secure revenue.

Penalty under Section 270A for alleged underreporting denied where bona fide explanation and no higher assessed income found, penalty stayed

Denial of tax exemption for charitable trust due to delayed Form 10BB upheld as improper; payment directed.

Addition under section 68 for accommodation entries where no book credit existed; addition quashed to prevent double taxation

Reopening of assessment and income estimation for milk business validated; AO directed to compute gross profit at 5% then net profit after deductions.

Disallowance under section 14A and taxation of foreign branches: rulings on deductibility, tax credit, and restorations

Late deposit of employer PF and ESI: intimation under section 143(1) set aside, disallowance struck down

Benami property attachment and beneficial ownership inquiry: investment confiscable, prosecution deferred pending reinvestigation.

Benami property transaction involving disputed land: tribunal confirms money-trail based attachment and dismisses appeal against appellant

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal

Benami transactions and vicarious liability in partnership finances: managing partner implicated while dormant partner discharged for lack of averments

Condonation of delay in challenge to High Court judgment; appeal not entertained and Special Leave Petition dismissed.

Seized gold jewellery refund claim: market-value payment ordered and costs for delay imposed after disposal without notice

Remand of appeals under precedent leads to remittance to High Courts and detagging for fresh hearing

Showcause notice time bar and burden of proving service under the sixmonth rule remanded to adjudicating authority; possible return of goods

Concessional Basic Customs Duty on Ethernet switches: appeal dismissed as factual CESTAT findings uphold noncarrier classification and circular inapplicable

Import exemption for helicopter use and undertaking breach leads to confiscation; penalties on officers overturned for lack of mens rea.

Director disqualification and interim restraint on creation of third-party interests in company assets - interim orders upheld, appeals disposed

Condonation of delay in filing a Special Leave Petition leads to dismissal after a 406-day unexplained delay, with merits not entertained.

Approval of Scheme of Arrangement challenged as evading MPID Act; overwhelming creditor approval upheld and minority appeal dismissed

Oppression and mismanagement exit option review requires NCLT to pass a reasoned order; remand justified and interim revival denied

Transfer of registry funds to Settlement Account under Scheme of Arrangement permitted to facilitate settlement of creditor and investor claims.

Violation of principles of natural justice in hearing regulated oral time and requirement to file written note upheld; appeal disposed

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

CIRP initiation for operational debt under multiple agreements - contested appeal dismissed, NCLAT order upheld by Supreme Court

Time limitation for Section 9 IBC claims upheld by Supreme Court; appeal dismissed for lack of settlement evidence.

Admission of Section 7 insolvency petition upheld where debtor's refusal to permit stock audit and cooperate scuttled MSME restructuring; appeal dismissed.

Deemed CCI approval under Green Channel in insolvency resolution: appellate review refused; challenge to proceed before CCI or HC

Fraudulent trading and wrongful trading under IBC: tribunal affirms contribution where falsified accounts erased receivables and defrauded creditors

Section 7 debt recovery initiation based on admitted default; malafide challenge rejected; Section 12A settlement permitted.

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Foreign exchange contravention involving under-invoicing and unauthorized remittances; penalties reduced for company and three directors.

Third-party receipts for export proceeds unlawful pre-08.11.2013; RBI circulars not retrospective; directors fined Rs3L each.

Ex-post-facto approval of foreign share transfer regularises prior approval failure, but source-of-funds breach upholds penalty.

10% pre-deposit u/s19(1) challenged as rendering appeal illusory when going-concern at stake; appeals allowed, threshold modified

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

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Freezing of bank accounts under PMLA: email communication cannot substitute formal order, resulting in lifting of freezes.

Legality of arrests under PMLA: scope of judicial review limited; challenges to ECIR additions and alleged ignored material rejected.

Regular bail under PMLA where proceeds are prima facie unproven and tripletest risks are not established, bail granted with conditions

Restoration of property under PMLA declared effective after quashing of predicate offences; possession directed to resolution applicant.

Quashing of FIR and ECIR in moneylaundering challenge where writ petitions dismissed for lack of merit and prima facie evidence.

Proceeds of crime attachment under second limb allows preoffence assets to be attached as equivalent value; appeal dismissed

Maintainability of writ petition and service tax exemption for road construction challenged, SLP dismissed and High Court order upheld

Service tax assessment by invoking extended limitation on omitted ST-3 disclosures quashed for jurisdictional error and procedural lapse

Levy of service tax challenged for extended limitation invocation; court quashes demand and related penalties under writ review

Management, maintenance or repair services and fly ash brick processing taxed; remand ordered for verification, extended limitation sustained.

CENVAT credit refund on insurance premiums: health premiums disallowed; life insurance and other claims remanded for verification and recomputation.

Condonation of delay in tax appeal: appellate power limited to a short condonable period, late appeals dismissed

Rule 26(2) of the Central Excise Rules: time granted to respond to show cause; vires challenge preserved.

Cenvat credit admissibility for imported goods and manufacture by blending upheld; extended limitation and penalties set aside.

Freight charges in FOR sales must be included in transaction value, leading to allowance of the department appeal.

Roasting of Rava/Suji: moisture reduction by single or double roasting held not to constitute manufacture, so no excise levy applies.

Refund of accumulated cenvat credit for education cesses under GST transitional provisions allowed on precedent; appeal granted.

Personal penalty under Rule 26 and settlement under the voluntary disclosure scheme bar co-noticee appeals; relief granted to appellant

Priority of secured creditors' dues where security interest is registered with central registry; bank claims prevail over state authorities' claims

Service of statutory notices via portal upload: quashing order for non-prosecution and remand with fresh personal hearing allowed

Amalgamation and tax recovery: attachment of director's bank account quashed where liability vested in transferee, not dissolved transferor.

Entitlement to interest on delayed tax refund under statutory scheme: interest awarded from due date at six percent.

Sale in course of import: exemption claim upheld where contractual link and bona fide disclosure negate penalty, relief granted.

Supply of dolomite without Form C prompts reassessment; court orders fresh decision after buyer produces Form C

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

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Dishonour of cheque: locus standi and statutory presumption sustained; conviction under Negotiable Instruments Act left undisturbed.

Director liability under negotiable instruments Act: one director summoned for active involvement; another discharged after proved resignation.

Dishonour of cheque: acquittal confirmed where accused probablized defence and complainant suppressed material facts, cheque issued as security under sale agreement

Dishonour of cheque and statutory presumptions under negotiable instruments law lead to conviction under criminal cheque provisions.

Dishonoured cheque under Negotiable Instruments Act: conviction sustained on unrebutted presumption; court removes state costs.

Vicarious liability of directors in cheque bounce disputes upheld; factual fraud defenses require trial evidence and summons remain.