Writ relief and GST demand challenge fail where the assessee bypasses appeal and cannot prove bona fide lack of knowledge.

SLP not entertained after Patson Papers challenge was already dismissed, leading to dismissal of the present petition.

GST collection remitted through another registration does not trigger Section 76 when the full amount reached the Government.

Section 79 GST recovery from bank account upheld where tax liability was finally assessed and remained unpaid.

GST bank account freeze without notice or liability determination was quashed for violating natural justice and statutory preconditions.

GST savings clause controls tax incentive claims where rejection ignored Section 174(2)(c) and rescission of exemption notification

Incriminating material and rural agricultural land rules: Section 153C fails without nexus, and rural land sale escapes tax.

Writ jurisdiction over time-barred reassessment notice upheld where alternate remedy could not cure lack of jurisdiction.

Section 153C satisfaction note must be recorded immediately after search assessment; long delay bars proceedings.

Penny stock capital gains cannot be rejected under section 68 on investigation material alone when banking and demat records support genuineness

Explained cash deposits from accounted business receipts were not taxable as unexplained money under section 69A.

Bona fide non-filing by an estate before probate defeats penalty under section 270A when income is otherwise fully disclosed.

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 cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Customs exemption notification disputes affecting duty or valuation belong before the Supreme Court, not the High Court.

Preventive detention safeguards and advisory board representation upheld despite disclosure and subjective satisfaction challenges.

MEIS scrip jurisdiction and mens rea for penalty: customs action and Section 114AA penalty failed on unrevoked scrips and mere misclassification.

Smuggling presumption fails without tangible pre-seizure material; retracted carrier statement cannot alone sustain confiscation or penalties.

Delayed customs refund interest upheld where excess duty was retained without authority of law after the dispute ended.

Customs broker penalty fails where employees acted without authorisation and no active role by the broker was proved.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Prolonged custody and one-third sentence completion justified statutory bail where trial had not yet begun.

Liquidation dividend distribution requires notice before recovery of excess payments and only proportionate reserves for pending claims.

Delay condoned, but no ground found to interfere with the High Court order; special leave petition dismissed.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

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

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.

Sufficient Cause for Non-Appearance justified restoration and fresh hearing after the tribunal accepted the explanation as genuine.

Project-specific insolvency in real estate confines claims to one project, while other project stakeholders may proceed independently.

Corporate debtor appeals by suspended directors are incompetent once insolvency control vests in the interim resolution professional.

IBC resolution plans bind stakeholders and can override shareholder objections to state consent, property, and discrimination claims.

Limitation for IBC company appeals runs from open-court pronouncement, and certified-copy exclusion applies only if timely sought.

Commercial wisdom in insolvency resolution prevailed; plan selection, escrow treatment, and voting extensions were upheld as compliant.

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

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

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.

Restoration of confiscated property under PMLA requires statutory conditions, including framed charges and final adjudication.

Fugitive economic offender threshold: subsisting warrant and prima facie evidence can sustain declaration under the 2018 Act.

Equivalent-value attachment under money-laundering law can stand even where the property is jointly owned and proceeds are dissipated.

PMLA attachment and possession protection continued pending trial, while confirmation of provisional attachment was left undisturbed.

Value equivalent attachment upheld for closely linked company's deposits despite no direct tracing of proceeds of crime.

PMLA attachment and secured creditor claims: prior mortgage alone does not defeat attachment, subject to lawful encumbrance rights.

Warehouse construction exemption denied where commercial use could not be ruled out; penalty waived on factual discretion.

Coal production as manufacture bars Service Tax on mining activity; no separate taxable service arose in the joint venture arrangement.

Service tax valuation cannot include a recipient's separate trading income absent a direct nexus to the taxable service.

Trading receipts and absence of suppression defeated Service Tax demand and extended limitation.

Cancellation charges on hotel bookings are compensation, not consideration for tolerating cancellation, so service tax does not apply.

Residential-use exclusion defeats service tax on immovable property rental where the lease and evidence show sole residential occupation.

MODVAT/CENVAT credit demands need cogent evidence, and limitation and penalty must follow the law in force during the relevant period.

SSI exemption for mixed manufacturing and trading sales depends on excluding traded clearances from turnover computation.

Clandestine removal demands need corroborative evidence; return discrepancies alone and stale audit-based claims cannot justify extended limitation.

High sea sale trading and Cenvat credit: territorial classification of trading activity remained unresolved by the Tribunal.

Clubbing of clearances against a non-noticee was unsustainable where exemption denial was made without notice, defeating the demand and penalty.

Clandestine removal demand based on electricity use and retracted statements failed without independent corroboration.

Mandatory C and F Forms govern concessional tax treatment for inter-State stock transfers; non-production defeats the claim.

Limitation and statutory jurisdiction bar reassessment where belated acceptance of self-assessment cannot cure a defective notice.

Input tax credit requires proof of genuine purchases and physical movement of goods; remand ordered for fresh verification.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

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

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

Abated revival proceedings cannot validate unauthorized asset dealings; illegal share allotment and undisclosed scrap sale were set aside.

Bank negligence in cheque presentment amounts to deficiency in service, while compensation must stay fair and proportionate.

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Bank amalgamation under Section 45 upheld: depositor classification, staggered repayment and interest treatment found lawful.

Cheque presentation period and stale-instrument dishonour under the Negotiable Instruments Act: liability and vicarious liability were not made out.

Company arraignment is mandatory before prosecuting directors for cheque dishonour under the Negotiable Instruments Act.