Reassessment proceedings against deceased assessee found jurisdictionally defective; reinitiation required after statutory formalities, petitioner may be treated as legal representative if unresponsive

Rectification under GST and ITC reconciliation rejected without hearing; order set aside and remitted for fresh adjudication

Regular bail in GST criminal proceedings for alleged import-of-services IGST liability granted after prolonged pretrial custody and limited sentence exposure

GST registration cancellation quashed; restoration ordered subject to discharge of outstanding tax under Tvl. Suguna principle.

GST liability on DMF and NMET contributions: DMF exempt per CBEC circular, NMET remains taxable.

GST classification of Fish Meal: HC requires 10% statutory pre-deposit and stays appeal pending Supreme Court outcome

Unexplained Share Capital and Share Premium: Banked documentary evidence beats AO suspicion; addition deleted, legal effect affirmed

Unexplained share capital and premium dispute over subscriber identity and genuineness; documented bank traceability leads to relief for assessee

Validity of assessment under Section 143(1)(a): mandatory intimation required before adjustments, intimation order quashed.

Notional carry forward of depreciation losses and interaction of 80IA deductions - HC disallows notional carry forward; affirms aggregate cap

Deduction under section 36(1)(viia)(c) and 36(1)(viii) recomputation not permissible via rectification; Revenue appeal dismissed and addition deleted

TDS treatment of payments to medical consultants as salary or professional fees confirmed; payer not an assessee in default.

Benami property attachment and beneficial ownership inquiry: investment confiscable, prosecution deferred pending reinvestigation.

Benami property transaction involving disputed land: tribunal confirms money-trail based attachment and dismisses appeal against appellant

Explanation to Order 47 Rule 1 CPC and condonation of delay: review limited where later superiorcourt decisions resolve conflicting benches, appeal allowed

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal

Import of cold rolled stainless steel coils: goods ordered released as seizure vacated due to sixmonth statutory time bar.

Maintainability of import duty demand on recycled LDPE granules challenged over missing reliedupon documents; demands and confiscation set aside

Penalty for false or incorrect customs material requires proof of prior knowledge; appeal allowed and penalty set aside

Monetary threshold for Customs appeals: CBIC instruction bars Revenue from filing CESTAT appeals where disputed duty is below Rs50 lakh, so appeals dismissed.

Import of dried cranberry duty-free entitlement upheld; licensing authority directed to restore and revalidate lapsed DFIA

EPCG authorization closure and alleged export obligation breach - appeal allowed; impugned order set aside and consequential reliefs available

Director disqualification and interim restraint on creation of third-party interests in company assets - interim orders upheld, appeals disposed

Interim injunction against removal as director denied where EGM challenge was not properly before the company petition; appeal dismissed.

Condonation of delay in filing a Special Leave Petition leads to dismissal after a 406-day unexplained delay, with merits not entertained.

Approval of Scheme of Arrangement challenged as evading MPID Act; overwhelming creditor approval upheld and minority appeal dismissed

Oppression and mismanagement exit option review requires NCLT to pass a reasoned order; remand justified and interim revival denied

Transfer of registry funds to Settlement Account under Scheme of Arrangement permitted to facilitate settlement of creditor and investor claims.

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

Proportionality of administrative penalty in disciplinary proceedings: delay led court to reduce suspension to period served

Effect of Approved Resolution Plan under IBC on Extinguishment of Claims and Abatement of Proceedings; Appeal Closed

Moratorium under Section 14 and SARFAESI action against personal guarantor - contempt appeal under Section 19 held not maintainable.

Share application money treated as financial debt: Section 7 petition admitted, appeal dismissed and refund ordered to proceed with CIRP remedies

Corporate guarantee invocation and balance sheet acknowledgement under Limitation Act sustain insolvency petition admission; appeal dismissed

Threshold for initiation by homebuyers in insolvency proceedings turns on developer's project share at filing, appeal allowed and matter remanded for fresh adjudication.

Export of fish from Exclusive Economic Zone: FEMA and Customs obligations apply, Regulation 14C breach found but penalties reduced.

Contravention of foreign exchange rules for offshore import payments -- tribunal reduces penalty to proportionate amount after delay and predeposit

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Foreign exchange contravention involving under-invoicing and unauthorized remittances; penalties reduced for company and three directors.

Third-party receipts for export proceeds unlawful pre-08.11.2013; RBI circulars not retrospective; directors fined Rs3L each.

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

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Transfer of trials between Special Courts under PMLA and BNSS upheld, allowing consolidation before a single judge.

Anticipatory bail under PMLA in complex moneylaundering with layered mule accounts denied to protect custodial interrogation and evidence recovery.

Scope of investigation under PMLA: ED limited from reinvestigating predicate offence; attachment upheld and appeals dismissed

Freezing of bank accounts under PMLA: email communication cannot substitute formal order, resulting in lifting of freezes.

Legality of arrests under PMLA: scope of judicial review limited; challenges to ECIR additions and alleged ignored material rejected.

Regular bail under PMLA where proceeds are prima facie unproven and tripletest risks are not established, bail granted with conditions

Clearing and forwarding services service tax limitation, liability and penalty reassessment ordered; fresh demand and interest directed.

Service tax reverse charge for overseas film shooting expenses found not taxable; cenvat reversal and penalties largely set aside

Cross-border payments to joint ventures for business support services ruled not taxable under Finance Act; Revenue appeal dismissed.

Exemption for construction of roads for use by general public remanded for fresh factual and eligibility decision; appeal allowed by remand

CENVAT credit on construction-related input services pre-01.04.2011 upheld; departmental circulars invalid and demand barred by limitation

Intermediary service classification for commissions from foreign universities held to be export of service, resulting in demand set aside

Service of show cause notice and limitation: postorder or noticeboard posting does not validate timebarred SCNs; relief granted.

Extended period of limitation in central excise assessments denied where routine audit detects issues; time bar set aside orders.

Electricity-based production estimates for clandestine removal found insufficient, while proceedings under the repealed Act remain permissible and appeals allowed

Right to crossexamination in excise proceedings upheld, order set aside and matter remanded for fresh adjudication allowing witness testing.

Entitlement to Cenvat credit for electricity supplied to grid: credit denied for exported power, demand and penalties set aside.

Interest on refunds of investigation deposits clarified as compensatory; twelve percent interest awarded from deposit date until sanction of refund.

Rejection of belated VAT appeal for delay and failure to notify change of address; petition dismissed

DRT sale certificate effect on revenue records: purchaser's registration free of encumbrances confirmed, salestax charge removed subject to further court orders

Statutory pre-deposit under Haryana VAT Act: court refuses waiver but permits bank guarantee or adequate security.

Delegation of revisional power under West Bengal VAT Act: delegatee's revision cannot be revised by another delegatee; earlier order quashed.

Sales tax deferment entitlement during validity of final eligibility certificate upheld; State revisions dismissed, cancellation treated prospectively.

Priority of secured creditors' dues where security interest is registered with central registry; bank claims prevail over state authorities' claims

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

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Extension of arbitrator mandate under Section 29A can be sought after mandate expiry; court may grant with conditions and sanctions

Liquidated damages and public utility exception in contracts: limited modification of arbitral award permitted; appellate reworking reversed.

Arbitrability of alleged forged arbitration agreement: referral to arbitration quashed but appointment of arbitrator refused

Proof of cheque issuance by a company and agent: lack of direct evidence negates statutory presumptions and overturns conviction

Dishonour of cheque and vicarious liability of company officer affirmed; conviction and sentence confirmed on revision.

Director liability under negotiable instruments Act: one director summoned for active involvement; another discharged after proved resignation.