Writ against show cause notice challenging GST registration cancellation is not maintainable; statutory remedies must be used.

Refund of IGST entitlement upheld despite erroneous nil entry in GSTR 1; delay condoned and proviso left open.

Show Cause Notice requirements: electronic authentication and a personal hearing are required; unauthenticated orders are invalid.

Show Cause Notice requirement: a DRC-01 summary cannot substitute and orders without hearing are vitiated.

Show Cause Notice requirement: unauthenticated summaries cannot substitute for a valid SCN, and hearings must be afforded before adverse tax orders.

Opportunity of hearing requires fresh adjudication when post hearing submissions and hearing requests were not considered, resulting in quashing.

Reassessment of dissolved or insolvent company: tax liabilities held waived and extinguished, special leave petition dismissed.

Failure to truly and fully disclose material facts questioned; petition dismissed for inordinate delay in filing the leave petition.

Deduction under Section 43B: SLP dismissed for unexplained 574 day delay, leaving pension fund and derivative tax issues unresolved.

Delay in filing tax returns: insufficient cause for condonation led to dismissal of the petition as time-barred, affecting NCLT plan enforcement.

Writ Jurisdiction: not maintainable where an efficacious statutory appeal exists; no exceptional natural justice breach found.

Stay of demand conditioned on deposit is improper where tribunal and earlier orders negated deduction liability; no deposit required.

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.

Statutory appellate remedy limits writ relief for confiscation and penalty; petitioners must pursue the statutory appeal absent exceptional circumstances.

Condonation of Delay affirmed as tribunal's legal and factual conclusions stand, leading to dismissal of the civil appeal.

Advance licence validity: entitlement to customs notification exemption requires licence valid at warehouse clearance; expiry terminates exemption.

Low tax effect disposal under CBIC circular; appeals dismissed administratively and relief granted to the assessee.

Most Akin Test: combined laboratory testing across required parameters supports classification as ADF/HFHSD and upholds seizure.

Monetary threshold for government litigation: separately filed appeals must be assessed individually, barring aggregation to meet filing limit.

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

Interim moratorium under IBC does not bar MPID attachment proceedings since they are non creditor civil forfeiture protecting depositors.

Waterfall mechanism: belated, uncrystallised tax claims do not invalidate approved resolution plans and may reduce pro rata shares.

Resolution Professional Fees: actual expenses and fees remain payable until approval of a withdrawal application; fee fixation lies with the creditors.

Extinguishment of secured debt: a holding-company resolution plan does not bar insolvency proceedings against an SPV or guarantor.

Moratorium on assets bars unilateral set offs; refund ordered with interest from filing date until payment.

Limitation exclusion under pandemic suspension preserves the longer residual period, rendering the guarantor applications timely filed.

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.

Discharge certificate under SVLDRS bars reopening of the same matter; administrative reopening held contrary to scheme finality.

Taxability of earlier residential construction clarified: non taxable; composition benefits and valuation amendments must be applied on remand.

Business Auxiliary Services: commissions from GSAs and separate branches not taxable; related fees and penalties set aside.

Despatch money treated as contractual adjustment, not a port service, so not taxable as service tax.

Presumption of passing on under Section 11B bars direct claimant refunds; recovery of erroneous refunds must follow notice based procedure.

Reimbursable Expenditures excluded from Assessable Value; interest and penalties waived where tax remitted only after receipt amid genuine dispute.

Classification of Ayurvedic Formulations: authorised active ingredients and therapeutic labelling determine medicine status, not cosmetic categorisation.

Cenvat Credit: centralized billing and registration permit distribution of input-service credit across units; disallowance and extended-period demand set aside.

Tariff Classification: Burnt lime with sub 98% CaO is classifiable under Chapter 25, not Chapter 28, nullifying related demands.

Input service definition: Cenvat credit allowed for services used to set up a plant where main clause applies; disallowance removed.

On-site assembly not manufacture: turnkey erection with duty-paid components and prior disclosure negates excise liability.

Product Classification as Ayurvedic medicaments confirmed; loan licence job work relieves principal of pre August excise liability.

Condonation of delay granted; petition dismissed after reliance on an identical prior order and settled settlement computation.

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.

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

Supervisory jurisdiction: limited remand of valuation to DRT upheld while confirmed auction sale remains intact.

Supervisory power does not permit cancellation of registered deeds; civil courts must decide validity except where fraud is apparent.

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.