Pre-deposit requirement under Section 112(8) must be complied with before filing appeal; writ dismissed as statutory remedy is functional.

Procedure for GST registration suspension: restoration ordered and recovery actions stayed pending opportunity to be heard and reasoned order.

GST registration restoration available on filing pending returns and payment of tax, interest and late fees within specified period.

Suspension of GST registration may be quashed, with revival permitted subject to conditional compliance and ITC scrutiny.

Retrospective GST registration cancellation quashed; respondents must reconsider the notice under conditional revival and compliance directions.

Input tax credit reconciliation must be allowed with protective terms; ex parte ITC denials remitted for fresh adjudication.

Tax Collected at Source exclusion for compounding fees affirmed; special leave petitions dismissed and High Court outcome left intact.

Reopening of assessment unsuitable where precedent favours taxpayer; excessive delay in filing SLP led to dismissal as time-barred.

Unexplained delay can bar Special Leave Petitions; lack of substantive grounds supports dismissal on merits.

Reopening of assessment: prima facie formation of opinion precludes treating enquiries as roving; impugned orders maintained.

Rejection of books of account enables referral to District Valuation Officer; valuation adjusted using State PWD rates upheld.

Certified hypothecation statements can support taxable additions where substantial unexplained discrepancies exist, and inflated declarations justify adjustments.

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.

Low tax effect principle: appeal disposed without deciding maintainability, leaving substantive issue open for a company in liquidation.

Duty to Verify Portal Registrations limited to contracts reflected on the foreign portal; no liability where uploads absent.

Suspension of customs broker licence upheld where prima facie evidence of contraventions and narcotics risk justified emergent action.

Mis-declaration not found where essential nature was declared; valuation re-determination invalid without disclosure of comparator documents.

Non-fulfilment of EPCG export obligation upheld duty and interest payable; confiscation and penalties set aside.

Transaction value requires disclosed reasons and an opportunity to be heard before rejection; undisclosed comparator pricing invalidates reassessment.

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

Interim preservation of property: status quo to be maintained and no new third party interests until the Company Petition is decided.

Reduction of Share Capital affirmed; court upheld tribunal findings rejecting procedural bias and perverse valuation.

Undertaking as going concern: isolated asset sale not requiring special resolution; SARFAESI sale upheld and purchaser deemed bona fide.

Look Out Circulars: quashed where necessity and proportionality fail, subject to cooperation and conditional safeguards.

Shifting Registered Office permitted where approved resolution plan stands and no stay exists; conditional approval upheld.

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

Confirmation of sale under Tax Recovery rules vested title despite moratorium; pre CIRP sale upheld and order set aside.

Right to be heard in sales during moratorium: affected purchasers and creditors may require impleadment to protect substantive rights.

Forensic audit evidence rejected where unsigned, disclaimer laden and uncommissioned by authorised parties; fresh audit relief denied.

Pre-existing dispute on existence or quantum of operational debt bars admission of an insolvency petition; genuine contest must be decided outside insolvency.

Existence of Financial Debt and Default: CIRP admission upheld despite viability, res judicata and lender-conduct objections.

Liquidator Fee Rates: third-bucket rates apply where realisations occur after one year; excess withdrawals refundable with GST and interest.

Penalty enhancement under FEMA denied as adjudicatory discretion and recoverability considerations justify no interference with imposed penalty.

Round-tripping: Offshore SPVs lacking bona fide activity used to raise funds and reinvest in India are treated as circumvention of FEMA norms.

Liability of struck-off companies persists; legal representatives face estate-limited FEMA penalties, with courts able to reduce penalties for proportionality.

Section 6(4) FEMA protects only legitimately substantiated foreign funds; breach of foreign exchange rules found, penalty reduced.

Contravention under FEMA sustained on documentary nexus, penalties reduced and confiscation of un-surrendered foreign currency upheld.

Abetment liability: corroborated retracted statements and statutory presumption can shift burden, leading to conviction and reduced 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

Proceeds of crime: resale to bona fide purchaser not treated as tainted; mining profits may be attached; provisional attachment upheld.

Provisional attachment under PMLA: confirmed where recipient fails to discharge reverse burden proving legitimate origin.

Provisional Attachment under PMLA upheld where fund tracing and layering linked the property to proceeds of crime.

Mandatory Bail Conditions under PMLA require proof that proceeds are not involved before bail; application denied.

Provisional attachment confirmed where charge sheet plus corroborative investigative material establish a prima facie link to proceeds of crime.

Reason to believe standard upheld; arrest and remand under PMLA sustained where tangible investigative material existed.

Exemption for Advocate-to-Advocate Services renders tax proceedings without jurisdiction and leads to quashing of demand.

Service Tax Exemption Threshold - demands based solely on income tax returns unsustainable; fresh adjudication from show cause stage required.

Association of Persons: absence of volition, pooling or joint management means co-owners are individually assessable for rental slabs.

Application of 20% CENVAT apportionment on a Financial Year basis; proportionate reversal permitted where option II is evidenced.

Appellate time limits under Section 85(3A): receipt at recorded address governs limitation; appeal held time barred.

Grants and subventions treated as non-taxable consideration under sporting-event exemption, so service tax and credit denial overturned.

Double taxation prohibition: duty paid on scrap bars a fresh duty demand on corresponding raw materials; penalty also quashed.

No finding of suppression means excise penalties cannot be imposed; clubbing issue remanded pending apex decision.

Input Service eligibility under Rule 2(l) upheld; demand for disclosed CENVAT credit held time barred due to limitation.

Capacity based Excise Levy upheld as intra vires; rules permit machine based capacity determination and verification without interim relief.

Cenvat credit denial overturned where circumstantial evidence failed and contemporaneous records upheld the credit entitlement.

Evidentiary weight of on-site records upheld; clandestine removals sustained while third-party records excluded and director penalty set aside.

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

Interest on tax refunds accrues from refund application date where Rule 42 approval delays payment, producing entitlement.

Year-wise settlement scheme prevents cross-year refund adjustments; refund restored and subsequent year settlement must proceed without adjustment.

Burden of Proof in Input Tax Credit requiring specified transaction particulars; remand directed to reassess under Supreme Court guidance.

Admission of fresh evidence with alleged natural justice breach requires remand to the original authority for fresh evaluation and opportunity.

Condonation of Delay requires specific satisfactory explanation; routine file movements or officer changes are insufficient, so petition dismissed.

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

Presumption of debt did not arise where cheques lacked particulars and relied documents were fabricated, so complaints quashed.

Inherent jurisdiction cannot quash a cheque-bounce complaint where disputed facts and document authenticity require trial.

Limitation and contractual preconditions restrict invocation of security cheques; late presentation and defective authorization quashed proceedings.

Evidence Corroboration: conviction under Prevention of Corruption Act sustained on pre trap procedures and marked note recovery despite absence of certified recordings.

Abuse of process in successive criminal registrations justified bail and protective restraint on coercive action pending investigation.

Clarity of judicial directions: contempt cannot enforce vague orders; parties may challenge executive orders by writ for clear compliance directions.