GST treatment of actionable claims in betting and gambling affirmed, with games of skill played for stakes covered

GST appeal limitation must run as a calendar month; failure to consider the show-cause reply invalidated rejection.

Export of services and input tax credit refunds upheld where overseas supply and business-use credits were established.

Refund deficiency memo must specify clear defects before rejecting a GST refund claim and permitting rectification.

GST writ maintainability is limited by alternate remedy; factual disputes and ordinary adjudication errors go to appeal.

Alternate remedy rule in GST matters limits writ relief where disputed facts and appellate scrutiny remain available.

Reassessment notice validity and faceless jurisdiction issues were treated as covered by prior Supreme Court orders.

Reassessment notice validity and faceless assessment procedure, with pending litigation affected by later amendment and remand to High Court.

Pre-cognizance hearing under BNSS is mandatory before cognizance, and later-filed complaints are governed by the new procedure.

Reassessment validity and site restoration deduction fail on time-bar, procedural defects, and ascertained contractual liability principles.

Reassessment notices under the Income-tax Act: later Supreme Court orders led to remand, with challenges to section 147A kept open.

Decretal interest is not subject to TDS under Section 195, as the amount must be paid under the decree as awarded.

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

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Customs valuation requires reliable corroboration; a retracted statement and non-comparable invoice cannot justify enhancement of declared value.

Customs valuation enhancement fails without a speaking order; importer's challenge to declared value was upheld.

Delegated legislation needs lawful publication before taking effect, so pre-notification consignments were cleared under the earlier import policy.

Customs penalty requires liability to confiscation and proven false declaration; absent both, consequential penalties fail.

Penalty under Customs law requires proof of foreign origin, smuggling, and conscious involvement; unsupported allegations fail.

Declared transaction value prevails where arm's length bidding is proved and inadmissible evidence cannot displace import valuation.

Coal beneficiation and cost audit compliance: court refused threshold quashing of complaint over alleged non-maintenance of cost records.

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Look Out Circulars require tangible grounds and proportional restraint; speculative fear cannot justify restricting foreign travel under Article 21.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

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

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

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.

Conditional directions on SEBI fund-raising stand subject to dismissal of petitions and liberty to proceed in law

Recall under NCLT Rule 11 is confined to procedural defects, not merits review, and dismissal was upheld.

Resolution plan eligibility under Section 29A turns on the submission date; a resolved NPA cannot revive disqualification.

Section 9 insolvency dispute and acknowledgement of debt: no substantial question of law found, so interference was declined.

Condonation of re-filing delay failed where no sufficient cause explained the delayed cure of defects in appeal papers.

Limitation and debt proof under insolvency proceedings: continuing guarantee, default evidence, and conflict objection did not defeat admission.

Purposive interpretation of court fee refund provisions supports full refund where settlement ends the dispute outside court.

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

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

Foreign buyer commission not export proceeds absent exporter's receivable entitlement; FEMA penalty fails on that basis.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

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 inquiry can proceed without prior FIR; ECIR is non-statutory and income-tax settlement immunity does not bar action.

Recorded satisfaction for provisional attachment under money laundering law must rest on objective material, not statutory repetition.

Natural justice and source of cash challenges fail where relied upon documents were supplied and seized property remained unexplained.

Substitution of attached immovable property is allowed only where the rules expressly permit replacement, not by general equity.

Execution of tribunal release order through local civil court was directed for properties within its jurisdiction.

Provisional attachment under money-laundering law sustained where buyers failed to prove lawful source of property acquisition.

Service tax on transport receipts, foreign branch services and limitation failed where no suppression or taxable classification was proved.

Railway construction exemption read plainly: benefit cannot be limited to government railways when the notification says railways.

Railway service exemption under Notification No. 25/2012-ST cannot be narrowed by adding words not found in the entry.

Liquidated damages are not taxable service consideration; compensation for unmet contractual obligations cannot be added to value under Rule 5(1).

Rule 5 CENVAT refund for exported services does not require one-to-one input correlation and was treated as admissible.

Road transport without consignment note falls outside GTA service and may remain exempt from service tax.

Interpretation of original and clarificatory notifications in a revenue dispute, with concurrent factual findings left undisturbed.

Statutory appellate remedy bars writ jurisdiction where appeal under Section 35G is available

Cenvat credit reversal and duty-paid clearance of spare parts defeated demand, extended limitation, interest and penalty

Approved insolvency resolution plan extinguishes excluded tax dues and causes pending indirect tax appeal to abate.

Clandestine removal allegations require corroborative evidence; duty demand and penalty were set aside for lack of proper investigation.

Extended limitation period cannot be invoked again on already known facts; the demand was held time-barred.

Jurisdictional objection under entry tax law left open as Tribunal directed to hear second appeal on all grounds

Final judicial interest liability falls outside a tax settlement scheme, barring reduction or liquidation of the concluded amount.

Consignment versus inter-State sale turns on the governing agreement and contemporaneous evidence for the relevant period.

Validity of dealer registration and Form C required fresh Tribunal reconsideration for the disputed transactions.

Commercial sense test excludes amusement rides from sport goods classification under the tax notification.

Stock transfer under CST law prevails where depot-level sales follow a framework arrangement and Form F defects are only procedural.

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

Bail order observations set aside while the operative bail relief was preserved and left undisturbed.

Arbitration clause limits tax reimbursement claims: Delhi HC found the dispute non-arbitrable and refused appointment of an arbitrator.

Bail in homicide conspiracy cases turns on prima facie material, gravity, age, health and risk of witness interference.

Bail in economic fraud cases may follow when investigation is complete, custody is prolonged, and evidence is largely documentary.

Property survey and demarcation directed after notice to neighbours, consideration of objections, and police support if needed.

Privity of contract and necessary party test: a forwarding agent was properly deleted where liability lay against the principal buyer.