GST rate on works contracts stayed where local authority classification of Delhi Jal Board remained unresolved

Repeat advance ruling barred where the same taxability issue had already been decided in the applicant's own case.

Auction sale tax liability fixed by contract cannot be shifted to GST by later law where sale was already complete.

GST notice validity turns on fraud allegations and reasoned hearing-compliant adjudication under the Act.

GST appeal pre-deposit recognition must be considered under the appeal manual and the cited Supreme Court ruling.

Section 74 proceedings require express allegations of fraud or suppression in the notice and order; inspection differences alone are insufficient.

Natural justice in reassessment notices: absence of notice on alleged non-existent entity sustained the High Court's view.

Insurance business taxation issues on section 44, TDS, depreciation, MAT and consistency left undisturbed by the Supreme Court.

Mandatory draft assessment procedure under faceless assessment law was breached, and the Supreme Court declined to interfere.

Reopening and Section 153C jurisdiction depend on year-wise nexus, limitation, and valid satisfaction for seized material.

TCS on compounding fees for illegal mineral transporters rejected as section 206C(1C) demand and penalty fail

Bona fide delay in Form 10B filing condoned; procedural lapse could not defeat charitable exemption claims.

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 property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

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.

Sensor-based wearable classification: a smart ring falls under measuring instruments, while Bluetooth does not move it to telecom goods.

Classification of kitchen exhaust hoods: residual tariff entry applies when no fan is shown and width exceeds the limit.

Dashcams classifiable as digital video cameras, but nil-rate exemption denied and concessional entry allowed.

Declared import value can be rejected on doubts of authenticity, while a separate penalty on a proprietorship may not survive.

Mandatory time limit under Customs Brokers Licensing Regulations invalidates orders passed beyond the prescribed period.

Customs penalties need evidentiary linkage and cooperation can defeat penalty for non-appearance to summons.

Rights Issue compliance affirmed; allotments and capital increase not oppression and interim restraint refused as premature.

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Statutory auditor prosecution fails without specific allegations or mens rea; vague complaints cannot sustain criminal proceedings.

Leave to institute proceedings for specific performance permitted without conferring title; sale process to proceed after fresh valuation.

Appointment of Administrator upheld, with conditional leave for forensic examination of disputed receipts during administration or buyout.

Statutory Threshold for Investigation: administrative order quashed for failing to disclose material basis for exercise of investigatory power.

Evidentiary Power: regulator and appellate forum may take and conduct evidence, but external enquiry reports not on record are inadmissible.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

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.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Interim moratorium does not halt MPID attachment proceedings, and insolvency law does not override the depositor protection statute.

Short notice and undisclosed valuation can vitiate insolvency auctions of complex assets, justifying fresh sale process.

Adverse remarks against a resolution professional must be record-based; facilitation of CIRP under CoC directions is not canvassing.

Limitation for IBC appeals runs from open-court pronouncement; late certified-copy requests cannot extend time or cure delay.

Recall of dismissed SLP is confined to narrow exceptions; later insolvency developments and unproven fraud do not justify reopening.

IBC appeal limitation begins on pronouncement, and filing beyond the 45-day outer limit is not condonable.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Prolonged Delay in Adjudication reduces penalty despite corroborative evidence, resulting in partial allowance and mitigation of sanction.

Civil penalty liability without mens rea affirmed, with proportionality reduction and pre-deposit adjustment in sanction.

Monetary threshold and no substantial question of law led to dismissal of the appeal.

Deemed liability under FEMA cannot survive once the firm's contravention is finally set aside; partner's penalty and confiscation fall.

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

Company settlement cannot extinguish criminal prosecution where serious offences must proceed before the criminal court.

Provisional attachment under PMLA can reach equivalent-value property, even if acquired before the check-period, when proceeds of crime are not traceable.

Attachment of equivalent value under PMLA upheld where proceeds of crime were not traceable and proof was insufficient.

Condonation of delay rejected for insufficient cause; special leave petition dismissed as time barred.

PMLA provisional attachment of mortgaged bank-secured properties set aside where no material showed they were proceeds of crime.

PMLA bail conditions yield to Article 21 where continued custody is unnecessary and pre-trial detention is unwarranted.

Composite works contracts cannot be taxed as service contracts before works contract taxation, and a demand cannot exceed the show cause notice.

Residential complex service tax fails when statutory unit threshold is unmet and demand lacks independent verification.

Monetary threshold for appeal maintainability bars low-value excise and tax disputes where no rate or valuation issue arises.

Cargo space trading margin is not taxable service consideration; related demand, interest and penalties fall away.

SEZ service tax refund allowed where specified services were used for authorised operations despite mismatch in approval nomenclature.

Non-speaking tax appellate order set aside where works contract and manpower supply receipts were examined without independent reasoning.

Buyer-supplied moulds and dies are includible in excise value, but extended limitation and penalty failed for lack of suppression.

Transitional refund claims under GST are limited by existing law and limitation; no new refund right arises under Section 142(3).

CENVAT credit and retrospective reversal amendment: specific service credit prevailed, and pending dispute relief defeated demand and penalty.

Interest on investigation deposit allowed where payment was not voluntary duty, with refund carrying 12% per annum.

Cenvat credit cannot be denied for clerical invoice defects when records prove receipt and duty-paid inputs.

Interest on investigation-stage deposits follows when payment was not voluntary duty discharge and refund is due.

Natural justice in mismatch turnover assessments led to remand for fresh adjudication with partial deposit condition.

Efficacious statutory remedy and post-notice hearing generally bar writ interference with tax assessment notices under the VAT regime.

Reasoned stay orders under the Odisha Entry Tax Act are mandatory; refusal without reasons was set aside and remitted.

Condonation of Delay affirmed; special leave petition dismissed and no appellate constitutional interference granted under extraordinary jurisdiction principle.

Condonation of delay requires cogent, corroborated reasons; unexplained prolonged delay defeats application and renders petition time-barred.

Delay in Review Petitions: long unexplained delay and no error apparent on record, petitions dismissed on delay and merits.

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

Tariff determination and renewable energy incentives must be read purposively to preserve the scheme's intended generator support.

Independent Director liability under cheque dishonour law requires specific averments of control, responsibility, or proven consent.

Section 34 interference stays narrow: arbitral findings on input tax credit were upheld as plausible and evidence-based.

PCPNDT search authorisation and record-keeping duties upheld, with illegal raid not enough to quash the statutory complaint.

Customs custody safeguards and personal liberty justified bail despite narcotics-law restrictions after unauthorized detention was found.

Security cheques can trigger Section 138 liability when debt exists on presentation; director liability depends on proper averments.