Statutory GST appeal bars writ review where the appellate forum is available and the record is incomplete.

GST adjudication cannot exceed the show cause notice; demand order quashed and remanded for fresh consideration.

GST registration cancellation and delayed appeal: High Court restores registration where cancellation was unsustainable and revenue was not prejudiced.

Natural justice and appellate remand directions require fresh adjudication when prior instructions are not followed.

Jurisdiction under GST notice questioned for concluded redevelopment transactions; proceedings stayed pending final hearing.

IGST refund on zero-rated exports remanded after authority ignored binding decisions and the Rule 96-circular issue.

Section 80IB deduction excludes income-tax refund interest lacking direct nexus with industrial undertaking profits.

Mandatory draft assessment order requirement: final assessment without DRP opportunity was quashed as jurisdictionally defective.

Territorial writ jurisdiction and unproved tax demand: cause of action and missing assessment records can defeat recovery

Book profit under MAT must include fixed asset sale gains through the profit and loss account, not direct reserves credit.

Accrued liability for annuity premium allowed as deduction; deferred payment did not make the obligation contingent.

Clean slate principle under insolvency law does not automatically erase income tax liabilities arising during CIRP

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.

Customs confiscation of gold upheld where concealment, belated retraction, and purity mismatch sustained the reverse burden.

Release of seized customs goods for re-export cannot be withheld once duty and penalties are deposited and no stay exists.

Monetary threshold under Customs litigation policy barred Revenue appeals where tax effect fell below the prescribed limit.

Shipping bill amendment for MEIS benefit may be allowed when contemporaneous export documents support an inadvertent clerical error.

Customs Broker penalty and insolvency resolution plan effect bar continuation of extinguished pre-approval claims.

Customs broker penalty unsustainable where factory-sealed consignments and genuine KYC documents showed no knowledge of concealed contraband.

Company Court jurisdiction in advanced winding-up proceedings justified refusal of ad interim stay against the impugned arrangement.

Fraud allegations cannot reopen a scheme approval already affirmed by higher courts where the record shows no substantive fraud.

Composite scheme of arrangement cannot be split to isolate demerger where amalgamation and demerger are clearly interlinked.

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.

Fraudulent trading and minimum public shareholding breaches upheld; debarment reduced on proportionality, and appeals dismissed.

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.

Statutory cap on condonation of delay barred an insolvency appeal filed far beyond the maximum permissible period.

Finality of resolution professional's possession and access barred re-agitation; direction for full access was set aside.

Deemed service under a guarantee deed and an operative decree can sustain personal guarantor insolvency proceedings despite denial of receipt.

Strict insolvency timelines barred a late claim challenge and upheld rejection of an uncrystallised creditor claim.

Mandatory limitation under the Insolvency and Bankruptcy Code barred a delayed appeal; internal approval delays were not sufficient cause.

Liquidation time extension granted after prior limits, with non-compliance to revive the direction to seek dissolution.

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.

Pre-deposit relief under FEMA penalty challenge: Tribunal discretion upheld, but deposit condition further reduced in the interests of justice.

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

Anticipatory bail in money laundering cases may be refused where custodial interrogation and asset tracing are necessary.

PMLA attachment of traced assets upheld despite non-accused status and Covid-excluded limitation period.

Provisional attachment requires nexus to proceeds of crime; disputed acquisition date can sustain attachment pending proof.

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.

Service tax valuation and commercial construction limits shaped relief on later-period demand, TDS exclusion, and public-use works.

Show cause notice scope and historical monument exemption defeat service tax demand on construction works at Coronation Park.

Reimbursable transportation costs excluded from service tax value; outdoor catering credit denied and extended limitation rejected.

Works contract classification governs composite construction contracts; free customer supplies and VAT-paid goods are excluded from service tax value.

Goods transport agency tax applies only with consignment notes; freight demand also failed on limitation.

Event management service tax valuation is limited to commission; uncorroborated search material cannot sustain demand.

Clandestine removal demands fail without corroboration and Section 9D compliance for witness statements.

EOU DTA clearances and declared valuation upheld where exemption conditions were treated as directory and undervaluation was unproved.

Intended use exemption for naphtha survives incidental common-plant use; extended limitation and penalty fail without suppression.

Covid-19 limitation directions extended the filing window, and a central excise appeal filed on 30 May 2022 was within time.

Cenvat credit in job-work arrangements remains admissible when capital goods are received, accounted for, and used in manufacture.

Specific tariff entry prevails over end use, while extended limitation needs deliberate suppression to sustain duty demand.

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

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.

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

Taxing notification scope and review limits: denatured spirit fell outside the levy, and unexplained delay defeated review.

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.