Delay and infructuousness led to dismissal of the Special Leave Petition after compliance with the impugned order.

Show cause notice service and natural justice are essential; absence of effective notice can vitiate adjudication.

GST offences below the statutory threshold are non-cognizable and bailable, so anticipatory bail was refused on apprehended arrest.

Reversal and reclassification of input tax credit before notice led to quashing of GST orders and remand for fresh adjudication.

Efficacious statutory appeal under GST bars writ scrutiny of disputed assessment facts, leaving merits to the appellate authority.

GST budgetary support claim turns on parity verification for industrial units covered by the earlier clarification

Charitable status for microfinance denied where interest-bearing lending and commercial elements showed a business-like activity.

Unexplained bank credits treated as accommodation entries; full addition and related penalty upheld where genuine trading was not proved.

Documentary proof, valuation method and unrebutted cash trail determine whether loan, premium and deposit additions stand.

Section 270A penalty must specify the exact limb of default; vague misreporting allegations cannot sustain levy.

Transferor-wise threshold under TDS on property purchases prevails; no default arises where each co-owner's share is below limit.

Unexplained cash deposit claim fails where demonetisation cash is traced to disclosed silver bullion sales and accepted evidence.

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.

Condonation of delay failed in classification dispute over imported aircraft engine, and the impugned order was left undisturbed on merits.

Ore versus concentrate classification under customs law turns on special treatment, not mere physical separation of mineral sand.

Principal use test governs classification of bearing assemblies used solely as motor vehicle parts, with penalty deleted in a tariff dispute.

Importer status and Customs penalty principles: furnishing licences and guarantees alone does not create duty liability, but facilitative conduct can still attract penalty.

AMOLED display module classification favours heading 8524 where display function predominates over smartphone parts treatment.

Customs exemption timing and bill of entry substitution: later notification unavailable, and substitution may be refused to protect revenue.

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

Fast-track merger scrutiny requires prior statutory opinion, and special appellate limitation bars condonation beyond the outer limit.

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.

No ground to interfere with the tribunal order; the civil appeals were dismissed after delay was condoned.

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.

Moratorium under insolvency law bars unilateral appropriation of security deposits against pre-CIRP dues, and set-off was unavailable.

Related-party objection in insolvency failed where prior resignations and shareholder records did not show defect in liquidation

Terminated concession agreements cannot be compulsorily revived through CIRP enforcement; lawful conciliation or arbitration remains available.

Section 65 IBC requires specific proof of fraud or malice; a post-default NOC dispute cannot defeat insolvency.

Liquidator replacement and related-party tests under insolvency law: no vested right to office, and lender oversight alone is insufficient.

Insolvency withdrawal must follow statutory procedure; writ interference for alleged natural justice breach was not warranted.

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

Section 32A of the Insolvency Code does not retrospectively void a pre-approval provisional attachment order.

Territorial writ jurisdiction depends on dominant facts, not a minor local nexus; forum conveniens may defeat entertainment.

Money-laundering attachment can stand without FIR naming if possession of proceeds of crime is shown and source of funds remains unexplained.

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.

Transportation contract not treated as manpower supply; tax demand set aside, but penalty upheld for registration and return defaults.

Extended-period demand and penalty fail without suppression; CENVAT credit survives procedural lapses, while delayed payment interest remains payable.

Service tax demand cannot rest on income-tax data alone; post-2012 liability must follow the negative list charging regime.

Value-linked contractor recoveries held taxable as business support service consideration; reimbursement and limitation defences failed.

Service tax valuation cannot exceed the charging provision; trading margin, forex gain and principal-to-principal profit share were not taxable.

Consignment note requirement limits GTA taxation; own-truck transport escapes service tax, and extended limitation fails without proof of evasion.

Physical movement is essential for removal of capital goods; invoice issuance alone does not trigger CENVAT credit reversal.

Post-clearance sale of manufactured vehicles was not trading, and Rule 6 credit reversal failed without proof of exempted service nexus.

CENVAT credit, place of removal and limitation turn on contract terms, buyer acceptance and disclosure in records.

Rule 26 penalty for fictitious invoices upheld, but reduced where the noticee's role was limited.

Place of removal determines CENVAT credit eligibility for outward GTA freight to customers' premises.

Extended limitation fails without suppression; importer-issued invoices remained valid for Cenvat credit before the 2014 registration rule.

Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

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.

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

Due diligence in concurrent audit: failure to promptly report banking irregularities amounted to misconduct, but penalty was reduced to reprimand.

Cheque dishonour offences can be compounded after conviction; withdrawn special leave does not bar recall on genuine settlement.

Arbitrability under a contract exclusion clause remains intact where liability is disputed and the clause covers only admitted claims.

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.