Input tax credit under GST upheld as a statutory concession; reading down rejected for supplier tax default cases.

Arbitral award satisfaction and incidental waiver of enforcement do not amount to taxable supply absent an independent agreement for consideration.

Consolidated GST show cause notices may cover multiple tax periods where the statute authorises notice for any period.

Opportunity to reply is essential before ex parte tax adjudication; disputed factual issues justified remand for fresh consideration.

Document Identification Number defects can invalidate assessment orders, with remand allowed subject to partial tax deposit.

Enabling statutory language in waiver schemes may prevent rejection of delayed applications solely on limitation grounds.

Search statements, deemed dividend, and penny-stock gains: the tax commentary stresses corroboration, strict construction, and evidence-based disallowance.

Jurisdiction and completed assessment are essential before prosecuting alleged non-filing of an income-tax return.

Reassessment under Section 148 survives outside the post-2021 search scheme, while inadequate hearing can still vitiate assessment.

Reassessment under amended tax law: limitation and prior approval tested under the substituted regime, with writ challenge failing.

Third-party seized material needs corroboration before it can support unexplained income or estimated profit additions.

Reassessment limitation under section 148 depends on actual escaped income; a time-barred notice cannot sustain reassessment.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami law and retrospective penal provisions: SC declined review over attachment, confiscation, and Article 20(1) concerns.

Writ interference at show cause notice stage is ordinarily unavailable; objections must be raised before the competent authority.

Knowing facilitation of diversion of duty-free imports attracts customs penalty when authorisation conditions are breached.

Composite analytical equipment classification turns on system function, while extended limitation needs suppression or wilful misstatement.

Court-directed deposits follow the terms of the order, and statutory refund rules cannot defeat interest payable on refund.

Writ challenge to customs notices is premature; AIFTA verification does not bar statutory scrutiny of preferential duty claims.

Drawback recovery under repealed rules and penalties failed where the later saving clause was limited and confiscation lacked basis.

Statutory appellate remedy and Section 14 limitation exclusion fail where writ proceedings were pursued without bona fide diligence.

Res judicata barred a fresh company petition where identical reliefs had already been finally decided and could not be reopened.

Former director prosecution needs specific allegations; vague complaints and a derivative look out circular cannot stand after quashing.

Auditor's advisory remark and mechanical cognizance cannot sustain prosecution under the Companies Act

SFIO investigation requires a lawful inspection report; persistent repayment default alone does not establish fraud or justify summons.

Condonation of short delay in company petitions may rest on uncontroverted medical cause and preserved limitation principles.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

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.

Clean slate principle under insolvency law bars enforcement of pre-CIRP claims outside an approved resolution plan.

Inherent recall powers cannot reopen a merits-based insolvency order using later-discovered documents after appellate affirmation.

Limitation and financial debt under insolvency law: acknowledgment extended time, and prima facie default supported Section 7 admission.

Claim verification must remain independent: extraneous related-party and avoidance observations were removed as beyond the appeal's scope.

Interim moratorium and guarantor liability under insolvency law: later Section 95 filing upheld, discharge plea rejected.

CIRP timelines and eligibility rules bar a delayed resolution plan from a non-listed prospective resolution applicant.

FEMA export repatriation liability sustained where active participation in firm affairs and default were shown

Non-realisation of export proceeds: partial recovery efforts were insufficient, and penalty applied only where responsibility was proved.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

Foreign exchange contravention upheld as unauthorised dealing was proved, but the penalty was reduced in partial relief.

False ODI declarations and lack of bona fide business use can justify FEMA seizure under Section 37A.

Foreign summary judgment and enforcement limits under Indian law when real adjudication and regulatory permission are absent

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

Section 32A protection under insolvency law bars PMLA attachment against corporate debtor assets after genuine resolution and change in control.

Proceeds of crime analysis upheld for school building financed through tainted trust donations and linked unlawful activity.

Inherent criminal jurisdiction cannot replace revision, especially for belated omnibus challenges to distinct procedural orders.

Restitution from attached assets: court orders audit-cost allocation, website data transfer, and further asset seizure steps.

CBI report to be kept on record and circulated as Calcutta HC lists the matter for the next date

Provisional attachment under PMLA upheld as equivalent-value assets and prima facie laundering nexus were established.

Reverse charge on transportation services requires a reasoned finding; incomplete adjudication was set aside and remanded.

Ex parte service-tax adjudication set aside and remanded for fresh reply, exemption scrutiny, and reconsideration of liability.

Service tax adjudication remitted for fresh reply stage, with statutory issues and limitation to be reconsidered.

Ex parte tax adjudication set aside for want of reply opportunity, with matter remitted for fresh consideration.

Service tax appeal dismissed as time-barred leaves original adjudication open to challenge and remand for fresh consideration.

Contract for service, not manpower supply, can qualify for agricultural service tax exemption and refund where statutory conditions are met.

CENVAT credit can be used to pay service tax on imported services where liability is cast on the recipient.

Trade discount excluded from assessable value absent proof of buyer-provided benefit or consideration flow

Extended limitation, area-based exemption and section 9D compliance govern central excise demand, evidence and penalty sustainability.

Cross-examination and Section 9D compliance are mandatory before relying on investigation statements in excise adjudication.

Cross-examination of material witnesses is essential when their statements support the demand; denial led to remand.

Involuntary manufacturing waste is not excisable merely because it is marketable or sold for consideration.

Deemed rectification and delayed refund interest cannot be defeated by later void proceedings under sales tax law.

Works contract tax in joint development applies only to goods element for flat purchasers, not to land transfer value.

Tax recovery cannot proceed before service of demand orders; appeal time starts only after valid service.

Delayed VAT refund must carry statutory interest where excess tax is due and administrative excuses do not justify non-payment.

Entry tax on H.R. sheets and penalty issues remained undisturbed as delay was condoned and special leave dismissed.

Defective show cause notice defeats input tax credit reversal and penalty where the core factual basis was never addressed.

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

Reasonable time in tax assessments: prolonged unexplained delay after notice can invalidate assessments for unfair and arbitrary adjudication.

Recusal and apparent bias: connected rulings, interim observations, and remote allegations were held insufficient to show reasonable apprehension.

SARFAESI procedural non-compliance led to setting aside possession action, while contempt was closed for lack of tribunal jurisdiction.

Unilateral arbitrator appointment and estoppel in public tender contracts raised, with the Special Leave Petition dismissed.

No valid arbitration agreement means no jurisdiction; participation in proceedings does not cure the foundational defect.

Confirmed trades and agency liability: client and broker remained liable despite lack of prior written authorisation.