Extension of Time granted conditionally for filing the appeal, subject to the prescribed pre-deposit and merits to be decided by the appellate forum.

Cancellation of GST registration for non-filing of returns may be revoked if returns and dues are filed within a set timeframe.

Quasi-judicial independence: cancellation and revocation must be based on independent, speaking reasons and adequate notice.

Service of Notices via GST portal is inadequate after registration cancellation; effective service and personal hearing must precede adjudication.

Right to Record Statements: video recording and limited advocate presence permitted during summons recordings, subject to non-interference.

Input tax credit pass-through: failure to remit quantified ITC benefit requires refund to recipients with interest and statutory penalty.

Tax Deduction at Source obligation: payer's failure to deduct permits disallowance despite recipients' tax payments.

Waiver of interest under Section 234B granted where taxpayer relied on unsettled jurisdictional precedent and acted bona fide.

Opportunity to be heard: ex parte best judgment tax assessment set aside where insolvency stay prevented IRP and management from presenting material.

Condonation of Delay: revisional power permits excusing technical non compliance so foreign tax credit may be allowed after verification.

Unexplained income and loan genuineness: bank evidence and presumptive taxation can overturn unexplained deposit additions.

Diversion of income under Section 13 denies trust exemption while reconciliation of contractual receipts restored for tax purposes.

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.

Benami property transaction involving disputed land: tribunal confirms money-trail based attachment and dismisses appeal against appellant

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

Entitlement to MEIS benefits despite manual export documentation; claims must be considered on merits and manual submissions allowed.

Classification as Medical Instruments upheld for diagnostic thermal printers, nullifying consequent duty, confiscation and penalties.

Accountant certification liability: issuing certificates without collusion or knowledge of fraud does not attract penalty under Section 112(a).

Limitation reckoning from communication upheld; admitted appeal restored and confiscation, fines and penalties discharged against importer.

Mandatory penalty under Section 114A applies where duty is determined due to willful suppression; penalty equals duty plus interest.

Technical classification by diaphragm shape upheld, entitling importers to exemption and negating extended limitation and penalties.

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.

Tribunal issuing sua sponte judicial direction and access to electronic records found to breach audi alteram partem; order quashed

Companies Act complaint maintainability and director vicarious liability tested; lack of mens rea and non joinder led to quashing of proceedings.

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

Moratorium applicability: defaults before the moratorium or under conditional, unfulfilled restructurings do not bar CIRP initiation.

Protection of Home Buyers: tribunal may appoint a third party developer and impose safeguards to complete stalled projects.

Operational debt: auction purchasers not liable for pre-purchase municipal taxes unless claimed in liquidation.

Existence of debt and default determines insolvency admission; disputes on exact quantum do not defeat admission and limitation may be reset by acknowledgments.

Public trust in spectrum: licences are conditional use rights not transferable through insolvency without regulatory clearance.

Acknowledgement of debt restarts limitation and substantial Form I compliance sustains admission of a Section 7 insolvency petition.

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.

Liability of struck off company and directors under FEMA; company appeal dismissed, individual penalty reduced and adjusted.

Suit for specific performance and damages: HC limited its ruling on the added issue; enforceability and FERA challenges remain open

Export of fish from Exclusive Economic Zone: FEMA and Customs obligations apply, Regulation 14C breach found but penalties reduced.

Contravention of foreign exchange rules for offshore import payments -- tribunal reduces penalty to proportionate amount after delay and predeposit

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

Provisional attachment of proceeds may be ordered against non-accused holders; confirmation follows where material establishes reason to believe.

Provisional attachment under PMLA requires a traced nexus to the asset; untied pre existing assets set aside, traced corporate shares upheld.

Provisional attachment under PMLA: writ relief restrained after Adjudicating Authority confirmation; quashing order set aside, appeal allowed

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.

Money Laundering treated as independent continuing offence; conviction upheld where proceeds were used and projected as untainted property.

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.

Extended Limitation Period requires specific averments; absent them, demand for tax, interest and penalties rejected.

Retrospective exemption for reinsurance under WBCIS and MNAIS nullifies past service tax demands and mandates refunds.

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

Evidentiary Corroboration required: handwritten bank annotations and third party notes cannot sustain clandestine removal demands without independent documentary links.

Repacking of excisable goods: no sustained duty demand where goods are re-entered into DSA, properly recorded and cleared on payment.

Procedural limitation non-retrospectivity: six-month rule does not apply retroactively and one-year extension validates prior Cenvat credits.

Input Service Nexus: remand for documentary verification of commissioning, travel and proportionate reversal under Rule Six.

Manufacture by substantial transformation: profiling of coils attracts excise liability and transaction-value valuation under Rule 10A.

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.

Cheque liability discharge: RTGS payment prior to trial extinguishes negotiable instrument offence where payment discharged underlying liability.

Power of Attorney cannot authorise criminal quashment; directors cannot independently seek quashment of corporate offence proceedings absent the company.

Curable defect in company authorization: subsequent ratification validates prosecution and contested authorization issues go to trial.

Substitute Arbitrator preserves prior hearings and rulings, restoring validity of earlier arbitral proceedings despite an intervening moratorium.

Period of validity for cheques governs presentation; alleged invalidity from bank merger is a disputed fact for trial, not pre trial quash.