Limitation and parallel GST proceedings bar Central action on same input tax credit issues, but distinct allegations may continue

Writ challenge to GST notice dismissed, with liberty to raise defects in FORM GST DRC-01 before the assessing authority.

Coercive GST recovery claim failed as contemporaneous records showed voluntary payment and no timely protest supported refund.

Blocked input tax credit and Section 74 demand upheld where prior intimation did not create entitlement or bar limitation.

Natural justice in GST assessment: non-consideration of reply led to remand and fresh consideration pending Supreme Court ruling.

Natural justice and Section 74 scrutiny led to setting aside interest and penalty, with remand for fresh hearing.

Incorrect factual basis for reassessment notices under the Income-tax Act led to quashing of reopening.

Search reassessment limitation: ten-year block includes the search year, making the notice for Assessment Year 2015-16 time-barred.

Charitable trust registration: one-time fund-raising for charitable objects was not business activity, and section 13 could not block registration.

TDS on commission payments to non-residents: compliance and taxability findings barred assessee-in-default treatment.

Section 263 revision fails where the AO examined evidence and adopted a permissible view on share transactions.

Section 68 unsecured loan additions fail where identity, creditworthiness, genuineness, and banking trail are duly proved.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Burden of proof for notified goods recovery from controlled premises sustains customs penalty, with quantum reducible on mitigation.

Reasonable belief for customs seizure and uncorroborated statements cannot sustain confiscation or penalties without admissible proof.

Tariff classification of nickel-chromium wire upheld after prior ruling rejected Revenue's reclassification attempt.

Customs refund limitation runs from communication of final assessment, making the refund claim timely.

Measurement-based excess in marble slab declarations did not justify confiscation-linked penalty absent proof of deliberate mis-declaration.

Motor vehicle parts classification: EPS-ECU held classifiable under heading 8708 as an integral steering system component.

Bona fide dispute over debt bars winding up where liability depends on contested facts and account reconciliation.

Subrogation and debt assignment in winding-up: surety rights are limited to proved payment, while assignee rights follow the assigned debt.

Order VII Rule 11 threshold: disputed facts, limitation, and civil jurisdiction could not defeat a triable plaint.

Look Out Circulars must rest on specific material and lawful authority; routine commercial default alone is insufficient.

Appeal from consent order under Companies Act may lie where punitive terms were not consented to and interim protection continued.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

AI-generated fake precedents cannot sustain adjudicatory orders; reliance on hallucinated citations vitiates the decision entirely.

Interim Resolution Professional replacement for pending conveyance and home buyer claim verification where the existing appointee was unavailable

Directory limitation period for bankruptcy applications under IBC remains condonable under the Limitation Act through Section 238A.

Insolvency proceedings cannot override a final consent decree protecting possession where transferee rights were already recognised.

Claim verification in insolvency permits further evidence requests, and only duly proved amounts as on commencement date are admissible.

Valid service and revived loan liability supported section 7 insolvency admission after withdrawal of a conditional settlement.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

FEMA contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

PMLA bail under twin conditions refused where materials showed a nexus to proceeds of crime and active involvement.

Changed circumstances and trial delay justified bail under PMLA despite statutory rigour and earlier refusal.

PMLA information-sharing and prima facie UAPA material can justify registration and continuation of investigation.

Money-laundering attachment can proceed against beneficially owned property even if the holder is not accused in the scheduled offence.

Continuing money-laundering offence prevails over predicate-offence timing; challenge to attachment order failed.

Equivalent value attachment under PMLA upheld for property acquired before the crime period when proceeds of crime are unavailable.

Extended limitation and penalty under service tax fail where demand rests on disclosed accounts and no intent to evade is shown.

Reverse charge tax on services performed abroad, best judgment assessment, and extended limitation rejected on existing records

Reimbursable expenses cannot be added to service tax value; extended limitation fails absent suppression or wilful misstatement.

Public-use construction exemption applied to multi-level parking built for a local authority, excluding service tax liability.

Revenue-sharing film exhibition agreements were not Business Support Service; service tax, interest and penalty failed.

SEZ refund limitation under general service tax notifications cannot override the special exemption regime for authorised operations.

Rebate rejection based on a reversed precedent cannot stand; fresh adjudication required under the prevailing law.

CENVAT credit on captive power use allowed for manufacturing units, but denied for housing colony consumption; extended limitation upheld.

Writ challenge to show cause notice declined, with levy dispute left to statutory adjudication and reasoned hearing.

Re-credit of Cenvat amount after cash payment cannot be denied by insisting on a refund application in these facts.

Rectification requires an apparent error on the face of the record; recorded submissions are not findings, and limitation was independently decided.

Rule 6 CENVAT Credit treatment of job work and incidental waste or scrap under exemption provisions

Limitation under VAT law barred revival of a stale reassessment notice; later proceedings could not extend the statutory period.

Tribunal to hear second appeal on merits, with jurisdictional reassessment objection left open for decision

Actual tax paid governs penalty, while interest continues on delayed or unpaid tax balances under the sales tax regime.

Substantial justice justified condonation of delay where internal approvals delayed filing and merits required consideration.

Refund claims cannot be barred by extra document demands or delegated limitation where the parent VAT statute grants the right.

Residuary tax entry applied where moulds and dies could not qualify as capital goods without in-State use.

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

Rebuttable presumption in cheque dishonour cases defeated where debt is unproved and defence raises a probable explanation.

Reason to believe under attachment law must rest on material, while notice safeguards to interested persons remain mandatory.

Proof of outstanding liability failed where incomplete accounts could not establish the exact recoverable balance.

Reserved MSE procurement cannot be bypassed by labelling a tender as a works contract.

Cheque dishonour presumptions under NI Act upheld as security cheque defence failed in revision.

Dishonoured cheque liability under the NI Act upheld where statutory presumptions were not rebutted and revision found no interference ground.