Writ jurisdiction limited where disputed facts and alternative statutory appeal exist; petition against rectification orders dismissed.

IGST on Ocean Freight refunds granted after earlier levy was invalidated, permitting recovery of tax and interest.

Prohibition and seizure under GST lose lawful basis where assessment is quashed for limitation; impugned orders quashed.

Interest Quantification: interest not quantified in a show cause notice cannot be imposed in the adjudication order; fresh notice allowed.

Orders issued against deceased persons are void; legal heirs entitled to file replies and receive a fresh personal hearing.

Condonation of Delay permitted; appeal to be admitted on payment of additional pre-deposit and decided on merits.

Return of seized property: failure to complete reassessment within the statutory period requires release of the jewellery to the owner.

Condonation of delay in Form No.10 filing granted on equity and substantial compliance grounds; return to be processed accordingly.

Reassessment under Section 148 fails where no new material or failure to disclose; notice and objection order quashed.

Double recovery barred: refund direction set aside where prior tax refund was already determined and credited; costs imposed.

Fringe Benefit Tax refunds: IT system failure cannot deny relief; refunds, rectification and interest must be processed within eight weeks.

Eligible assessee under amended Section 144C: DRP reference extends limitation and precludes time bar or transfer order challenges.

Benami Transaction Definition expanded to include continued holding post amendment, capturing pre amendment transfers where consideration paid by another.

Benami property: transfers made to evade protective land laws are benami and not saved by mere employer confidence.

Benami Transactions fiduciary exception is fact dependent; summary dismissal improper, appeal allowed and matter remitted

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

Explanation to Order 47 Rule 1 CPC and condonation of delay: review limited where later superiorcourt decisions resolve conflicting benches, appeal allowed

Benami property verification: insufficient hallmark and invoice evidence defeated provisional attachment, leading to relief for the proprietor.

Condonation of Delay affirmed; review petitions dismissed for absence of any error apparent on the record, no reconsideration allowed.

Revisional jurisdiction: upholding redemption with fines and duty is permissible where record lacks independent material displacing ownership.

Statutory customs procedures take precedence over extraordinary writs; courts will not pre-empt statutory treatment of disowned consignments.

Requirement of a statutory show cause notice: absence of service vitiates a customs duty demand and defeats the appeal.

Extended limitation: absence of collusion or willful suppression bars extended period, confiscation and penalty; duty demand within normal limitation upheld.

Classification of garments as woven confirms application of woven tariff heading, while extended-period demand and fraud penalty were disallowed.

Fraudulent Transfer: pre-petition lease lacking consideration held void ab initio, set aside to realise assets for creditors.

Issue Estoppel bars a subsequent complaint where identical issues were earlier finally decided on merits, resulting in quashing.

Rectification of register of members and restoration of shares upheld where duplicate certificates and deficient transfer procedures proved fraudulent.

Corporate name similarity and trademark-like prominence found decisive; petition allowed and impugned registration refusal set aside.

Interlocutory Order Merger: appeal rendered infructuous after a comprehensive final order incorporated and superseded the interim relief.

Stamp duty on sanctioning orders must be levied on the sanctioning instrument, not by dissecting underlying transactions.

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

Insolvency proceedings prevailing over stalled scheme of arrangement; CIRP initiation and moratorium restored, maintainable and appellate order set aside.

Contractual Amendment Procedure: informal creditor exchanges cannot defeat admission where Debenture Trust Deed amendment steps were not followed.

Registration of sub leased units after payment under approved Resolution Plan, with registration to be completed within sixty days.

Commercial wisdom review: adjudicator may reject patently non compliant resolution plans and order liquidation to protect process integrity.

Deemed transfer of management: maintenance and IFMS to be handed to registered apartment associations under IRP supervision.

Statutory Charge under tax law not equating to secured debt; resolution plan cannot be rejected for that reason.

Legality of Seizure and Handover: High Court orders upheld; limits on adjudication beyond the complaint's proposal under FEMA examined.

Admissibility of Customs derived Evidence: admissible in FEMA proceedings if transaction linked and corroborated; active participants liable.

Understated FOB valuation: exporter and officers liable; penalties payable but reduced due to mitigation and prior deposits.

Effect of approved resolution plan: implementation that effects change of management bars pre-plan penalty proceedings and extinguishes such claims.

Enforcement of foreign decrees upheld despite FEMA/RBI objections; compensatory damages not caught by prepayment caps.

Executability as part of enforceability: an enforceable foreign award is executable without separate threshold, subject to limited regulatory compliance.

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

Connection between proceeds of crime and alleged laundering absent, leading to quashing of process against accused.

Territorial Jurisdiction requires ordinary residence or ordinary place of business to sustain a High Court appeal; mere GST or appearances insufficient.

Provisional attachment under PMLA upheld where documented reason to believe and money trail linked the asset; reverse burden unmet.

Burden to Prove Lawful Source under PMLA: failure to provide documentary proof upheld confirmation of provisional attachment.

Attachment as Equivalent Value permitted where tainted assets cannot be traced, allowing provisional attachment of untainted property.

Discharge under Section 227 CrPC: assume prosecution case true; prima facie PMLA allegations can sustain trial, sanction not automatic.

Pre-Show Cause Consultation requirement found mandatory where exceptions do not apply; matter remanded for merits and independent inquiry.

Exemption for construction services upheld where work order reconciliation shows exempt supplies; tax, interest and penalties cancelled.

Condonation of Delay in tax proceedings upholds jurisdiction for service tax SCNs under a repealed statute, appeal dismissed.

Input Service Distributor registration curable procedural defect; credit denial reversed where records prove entitlement and no apportionment required.

Taxability of online advertising confirmed, but extended limitation for recovery requires specific proof of fraud or suppression.

Limitation for service tax refund under reverse charge is one year from date of payment; procedural shipping bill omissions condonable.

Use in or in relation to manufacture broadly includes maintenance and fabrication supplies, permitting input credit for such items.

Appellate Jurisdiction under Central Excise Act: forum lies with Supreme Court under Section 35L, not High Court.

Interest on revenue deposit refunds runs from date of deposit and equitable rate may be awarded on absence of statutory rate.

Transitional refund of CVD and SAD preserved; cash refund allowed where CENVAT credit could not be carried forward under GST.

Classification of Transformer Parts: buyer specific drawings and contemporaneous commercial evidence support Chapter 85 classification, defeating reclassification and extended limitation.

Interest on Excise Refunds: entitlement affirmed, payable from three months after 26.05.1995 at notified government rates.

Condonation of delay upheld where possession was substantive and mode of acquisition treated as directory, leading to dismissal of the petition.

Remand allows the original authority to re-adjudicate remitted issues and consider subsequent materials submitted by a party.

Intention to evade tax requires more than documentary mismatches; absence of intent defeats penalty and sustains the appeal.

Condonation of delay allowed, costs waived and the special leave petition dismissed as modified.

Statutory Limitation Period: assessment outside the proviso-driven limitation was time-barred and revision dismissed.

Dominant Character Test finds SIM issuance and activation charges constitute service consideration and are not VAT-liable.

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

Liability for commercial defaults requires dishonest intention; cheating and breach of trust proceedings quashed where only civil dispute exists.

Contractual deduction rights: court held deduction of unreimbursed MGCC not permitted and award set aside for patent illegality.

Rebuttal of statutory presumption can shift evidential burden and restore acquittal when defence evidence preponderates.

Reappreciation of evidence: appellate reversal of an acquittal set aside for absence of perversity, acquittal restored.

Prima facie identification evidence and completed investigation justify refusal of successive regular bail absent substantial new circumstances.

Proof of demand and acceptance must meet proof beyond reasonable doubt; acquittal upheld when evidence is contradictory or hostile.