Delay condoned, but the Supreme Court declined interference and dismissed the special leave petition in the GST matter.

GST registration cancellation can be reconsidered when pending returns are filed and dues paid under Rule 22(4) proviso.

Anticipatory bail confirmed after compliance with interim protection, with no finding on the merits of the tax investigation.

Writ jurisdiction declined for IGST adjustment dispute; appellate authority to examine factual issues and bona fide error claims.

Improper service after notified change of address vitiates GST proceedings, leading to quashing and fresh adjudication.

Project-wise anti-profiteering analysis in real estate upheld, with ITC benefit and unsold-unit treatment assessed on fair methodology.

Compounding fee from illegal mineral transporters is not liable for tax collection at source under the Income-tax Act

Reassessment on reasons to believe and year-specific facts remains essential; survey findings cannot automatically drive later years.

Assessment under section 153C needs year-specific incriminating material and jurisdictional satisfaction before notices can stand.

Make Available test limits treaty taxation of online learning services; Supreme Court declined interference with factual findings.

Assessment against a non-existing amalgamated company is void ab initio; Supreme Court leaves revenue objections open in writ proceedings.

Reassessment invalid for non-service of Section 148 notice despite timely issuance; assessment and demand notice set aside with remand.

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 property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

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.

Customs confiscation of gold upheld where concealment, belated retraction, and purity mismatch sustained the reverse burden.

Release of seized customs goods for re-export cannot be withheld once duty and penalties are deposited and no stay exists.

Imported interactive flat panel display classification dispute ended after the SC dismissed the appeal following counsel's concession on a prior identical ruling.

Tariff classification of preserved areca nuts favours Chapter 0802 where the goods retain their character as areca nuts.

Strict construction of customs exemption notification denies concession for Boronated Calcium Nitrate; Section 28 recovery notice remains valid.

Plastic decorative sheets and wall panels classified as Heading 3921, not builders' ware under Heading 3925.

Company Court jurisdiction in advanced winding-up proceedings justified refusal of ad interim stay against the impugned arrangement.

Estate preservation and company liability for a deceased claimant's deposit may be pursued independently of pending probate.

Tribunal cannot add extraneous observations when disposing of a withdrawn application; unsolicited remarks amount to judicial overreach.

Fraud allegations cannot reopen a scheme approval already affirmed by higher courts where the record shows no substantive fraud.

Composite scheme of arrangement cannot be split to isolate demerger where amalgamation and demerger are clearly interlinked.

Fast-track merger scrutiny requires prior statutory opinion, and special appellate limitation bars condonation beyond the outer limit.

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.

Promoter-group status and connected trading can support minimum public shareholding breach and fraudulent market conduct findings.

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.

Statutory cap on condonation of delay barred an insolvency appeal filed far beyond the maximum permissible period.

Gratuity claims in liquidation and funding of arbitration proceedings were addressed in relation to corporate debtor funds.

Recall application, not review, applies where hearing defects and procedural lapses undermine an insolvency proceeding order.

Limitation under insolvency law runs from pronouncement; belated certified copy request cannot extend the statutory filing period.

Section 9 insolvency scrutiny may assess documents on debt and default; only a real pre-existing dispute can bar admission.

Collateral use of an unregistered assignment deed can support substitution without deciding the deed's substantive validity.

FEMA seizure confirmation and adjudication: unconfirmed seizure cannot sustain show cause proceedings until the statutory appeal is decided.

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.

Pre-deposit relief under FEMA penalty challenge: Tribunal discretion upheld, but deposit condition further reduced in the interests of justice.

Monetary threshold and no substantial question of law led to dismissal of the appeal.

Deemed liability under FEMA cannot survive once the firm's contravention is finally set aside; partner's penalty and confiscation fall.

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

Anticipatory bail in money laundering cases may be refused where custodial interrogation and asset tracing are necessary.

PMLA attachment of traced assets upheld despite non-accused status and Covid-excluded limitation period.

Proceeds of crime and unexplained funds can justify attachment of demat shares under anti-money laundering law.

Statutory burden on property proceeds of crime not rebutted where income sources and asset trail remained unproven.

Provisional attachment requires nexus to proceeds of crime; disputed acquisition date can sustain attachment pending proof.

Section 32A of the Insolvency Code does not retrospectively void a pre-approval provisional attachment order.

Writ jurisdiction and alternate remedy barred interference with a service tax demand sustained under the extended limitation period.

Reimbursable expenses in clearing and forwarding services were excluded from service tax value before the 14.05.2015 amendment.

Strict construction of exemption notification bars manpower-supply relief and rejects new appellate evidence or fresh classification pleas.

Mere sale of advertising space is not Advertising Agency Service; extended limitation fails absent wilful suppression.

Extended limitation in service tax demands requires proof of deliberate suppression; absent that, the notice is time-barred.

Retrospective service tax levy and bona fide interpretational dispute: penalties under Sections 76, 77 and 78 were set aside.

Clandestine removal demands fail without corroboration and Section 9D compliance for witness statements.

EOU DTA clearances and declared valuation upheld where exemption conditions were treated as directory and undervaluation was unproved.

Rule 18 rebate claims require strict documentary proof, and concurrent factual findings will not be disturbed in writ jurisdiction.

Transaction value for job-worked goods must be accepted under Rule 10A(i) absent transaction-specific evidence

Bona fide wrong payment of duty: refund not barred by limitation where excess tax was paid under mistake of law.

Intended use exemption for naphtha survives incidental common-plant use; extended limitation and penalty fail without suppression.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

Natural justice in mismatch turnover assessments led to remand for fresh adjudication with partial deposit condition.

Efficacious statutory remedy and post-notice hearing generally bar writ interference with tax assessment notices under the VAT regime.

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

Taxing notification scope and review limits: denatured spirit fell outside the levy, and unexplained delay defeated review.

Due diligence in concurrent audit: failure to promptly report banking irregularities amounted to misconduct, but penalty was reduced to reprimand.

Cheque dishonour offences can be compounded after conviction; withdrawn special leave does not bar recall on genuine settlement.

Arbitrability under a contract exclusion clause remains intact where liability is disputed and the clause covers only admitted claims.

Tariff determination and renewable energy incentives must be read purposively to preserve the scheme's intended generator support.

Independent Director liability under cheque dishonour law requires specific averments of control, responsibility, or proven consent.