GST registration cancellation can be reversed after filing pending returns and paying dues under the CGST Rules.

Refund appeal must be reheard on merits after allowing legible supporting documents to cure evidentiary defects.

Natural justice requires a meaningful hearing before adverse tax assessment; premature personal hearing made the order unsustainable.

Personal hearing in GST adjudication is mandatory where sought; denial vitiates the demand order and requires fresh decision.

Natural justice violated when a reply to show cause notice was ignored, leading to fresh consideration.

Retrospective input tax credit extension under GST barred reversal for credits within the extended filing period.

Resolution plan approval can extinguish tax liabilities and bar revisionary assessment powers after insolvency resolution.

Section 142A in reassessment and low tax effect led to dismissal, with the question of law left open.

Colourable lease transactions and incomplete transfer of ownership can justify disallowance of lease rentals.

Search material, unexplained jewellery and failed telescoping: seized documents and unproved sources sustained additions in income-tax assessment.

Binding judicial directions control tax withholding relief; a tax authority cannot disregard them absent any stay.

Territorial jurisdiction in writ petitions turns on the real cause of action, not merely the authority's location or order place.

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.

Deemed export treatment for DTA supplies to SEZ units may be supported by invoices and bank realisation certificates.

NDPS bail and procedural safeguards: incomplete AI-translated notices and delayed magistrate production supported release.

FSSAI certification controls import clearance of food consignments unless Customs produces clear material rebutting the test reports.

Courier operator penalty under Customs law set aside where knowledge of importer's mis-declaration was not established.

Limitation under the Customs Act: court refused writ to quash a Show Cause Notice and directed authority to reassess the time bar defence.

Retrospective application of substituted condition cures drafting omission, allowing exemption where installation occurred on importer premises.

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

Appealability of Contempt Notices: initiation by notice is not appealable, while disclosure directions for forensic audit need no appellate interference.

Transmission of shares to legal heirs may be ordered interim on prima facie entitlement while reserving full title adjudication.

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.

Disclosure obligations in IPO prospectuses: non-interference affirmed, regulatory disclosure order and lower ruling left intact.

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.

Prima facie regulatory breach upheld; interim security reduced and asset restraint with disclosure ordered pending final adjudication.

Set-off in arbitration survives resolution plan extinction only as a defence, not as a basis for affirmative recovery.

Locus standi and Section 29A disqualification under IBC must be strictly established; remote grievance and mere association were insufficient.

Mandatory bid compliance and value maximisation govern resolution plans; belated deposit and flawed scoring justified setting aside approval.

Settlement in insolvency proceedings rendered the admission challenge infructuous; third-party impleadment was refused under dominus litis.

Self-contained limitation under the Insolvency Code bars late appeal against a liquidator's decision; delay could not be condoned.

Procedural fairness in company appeals allowed a final chance to file counter affidavits despite earlier missed opportunities.

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.

Unauthorized online forex derivatives trading triggers liability under FEMA, but mitigating factors can reduce the civil penalty imposed.

Reasoned finding requirement for penalties in foreign exchange enforcement: absence of evidence-linked findings overturns 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

Prima facie evidence and witness intimidation risk justified refusal of bail in a violent mob attack investigation.

Equivalent-value attachment under PMLA sustained where tainted assets were not traceable and transaction records showed fund deployment.

Provisional attachment: continued possession or use of pre Act proceeds permits PMLA attachment when activity continues after commencement.

Flow of tainted funds must be shown to attach property; common directorship alone cannot support provisional attachment.

Provisional Attachment upheld where unregistered transfers, large refunds and undisclosed fund sources suggested layering of proceeds of crime.

Proceeds of Crime treatment upheld: provisional attachment sustained under PMLA where transactions and documentation failed to rebut criminal linkage.

Service tax demand cannot rest on Form 26AS alone; lack of independent verification defeats extended limitation.

Clinical trial support service, not intermediary or taxable trial service, where the respondent only arranged and monitored studies.

Works contract classification prevails where composite construction activity involves materials and execution, defeating a commercial construction demand.

Port service tax needs statutory authorization pre-2010, and divergent views barred extended limitation for the demand.

Cost-sharing for joint promotion is not sponsorship service when payments cover shared advertising expenses rather than service consideration.

Extended limitation and service tax demand based on income-tax data failed for lack of suppression and independent verification.

Common credit reversal under Rule 6(3A) cannot override disclosed records, and extended limitation fails without suppression.

Procedural delay in filing exemption statement does not defeat area-based excise refund where substantive conditions are met.

Job-work valuation excludes duty-paid scrap and delivery charges beyond the assessable stage.

Extended limitation and transaction value deductions failed where invoice-based clearances and documented discounts supported the assessee.

Motor spirit classification requires engine suitability; failure on suitability led to denial of classification for the products.

Clubbing of units requires proof of common funding or financial flowback; mere family links or shared resources not enough, so SSI exemption and CENVAT demands negated.

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.

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.

Delay in Review Petitions: long unexplained delay and no error apparent on record, petitions dismissed on delay and merits.

Subcontractor turnover: Revisional interference set aside where subcontractors included turnover and discharged tax, refund and penalties quashed.

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

Security cheques can trigger Section 138 liability when debt exists on presentation; director liability depends on proper averments.

Telephone tapping and privacy rights: interception without statutory preconditions or mandatory safeguards was held illegal and unusable.

Successor Management Immunity: New management not liable for pre-takeover cheque dishonour; remedy lies against former directors.

Prima facie arbitration agreement found; arbitrator appointed and joinder of a non signatory left to the arbitral tribunal.

Cheque Dishonour Liability: where debt arose from a partnership, prosecution of an individual partner fails without firm impleadment or proof of personal debt.

Liability for dishonoured cheques remains personal despite firm non impleadment; territorial defects are curable and proceedings stand.