CGST proceedings against a dissolved company after merger were void for want of jurisdiction and invalid notice.

Unsigned GST assessment orders are invalid; portal upload did not cure the defect, and remand followed on conditional writ relief.

Input Tax Credit and retrospective supplier cancellation required fresh examination of invoice validity under GST rules.

Equitable relief in ex parte assessment allowed on conditional deposit, with remand for fresh consideration of turnover reconciliation.

Assessment and recovery challenge deferred pending departmental instructions; matter listed for further hearing.

Separate show cause notices required for each taxation period; common notice covering multiple periods was set aside.

Natural justice breach in assessment proceedings justified writ review despite alternative remedy and required fresh hearing.

Time-barred appellate effect order cannot sustain penalty when the original assessment basis has fallen away.

Retraction of search statement cannot override a consistent project completion accounting method in a section 260A challenge.

Transfer pricing re-characterisation and own-funds presumption defeated interest disallowance and notional interest claims.

Cross-objections cannot be treated as infructuous without adjudication; Tribunal order set aside and matter remanded for fresh decision.

Reassessment procedure and opportunity to respond led the HC to quash assessment, demand notice, and bank attachment.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

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

Provisional release of confiscated imported goods granted on the same conditional terms as an earlier order.

Warehouse supervision charges turn on actual deployment pattern; limited-hour customs supervision supports Merchant Over Time basis, not CRC.

Customs valuation of imported watch parts: declared value may be rejected on doubt, but Rule 8 must follow sequential methods.

Customs Broker liability and mandatory regulatory timelines defeated revocation, forfeiture and penalty under the licensing regime.

Fresh allegations by corrigendum cannot be added after hearing closes; pre-amendment customs notice rules remain controlling.

Export of sugar consignments: representation to permit shipment and issue Let Export Order to be decided within two weeks

Share-transfer dispute, remand of partnership reliefs, and extension of receivership over estate assets.

Consent referral to arbitration in a company dispute led to setting aside the tribunal orders and appointing a sole arbitrator.

Appeal from consent order under Companies Act may lie where punitive terms were not consented to and interim protection continued.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

NCLT jurisdiction bars civil suits where oppression and mismanagement relief can cover access to company records and injunctions.

Maintainability of company petitions must be decided by the Tribunal, not the Registry, at scrutiny stage.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

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.

Premature challenge to resolution plan reconsideration rejected where no crystallised cause of action was shown.

Deemed conveyance under MOFA survives insolvency moratorium; statutory duty to convey title must still be decided on merits.

IBC clean-slate protection and later decriminalisation barred continuation of prosecution for pre-CIRP environmental violations.

Personal guarantor liability can be proved from loan documents alone, without a separate guarantee deed.

Procedural defects and delay may be cured to preserve adjudication on merits, subject to strict compliance timelines.

Writ jurisdiction and alternative remedies bar interference with pending tribunal insolvency proceedings where forum shopping is evident.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

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

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

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

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.

Inherent powers cannot quash a prima facie criminal and PMLA case where disputed facts and evidence require trial.

PMLA initiation requires recorded satisfaction and cannot be compelled by mandamus merely on an alleged predicate offence.

Confirmed PMLA attachment cannot be challenged in writ when statutory remedy before the Special Court is available.

Provisional attachment under PMLA yields to a Supreme Court restitution scheme for PACL assets, with matters remitted to the Lodha Committee.

PMLA regular bail: bare association and uncorroborated links were insufficient, and prolonged custody favoured release.

PMLA arrest power requires fresh, objective material; stale or recycled suspicion cannot justify arrest under Section 19.

Minimum balance is not consideration for banking facilities absent a real quid pro quo and direct contractual nexus.

Appeal limitation and delay condonation cannot be applied mechanically when the authority's own order misstates the filing period.

Vacant land leasing was not taxable as renting of immovable property before the 01.07.2010 amendment, so balance demand failed.

Renting of immovable property and limitation: bona fide dispute over taxability defeated extended-period demand and normal-period recovery.

Pre-cut-off quantification under Sabka Vishwas is mandatory; a partial admission during inquiry does not itself establish eligibility.

Reimbursable expenditure excluded from service tax value for pre-2015 periods; retrospective demand could not stand.

Mandatory arrest safeguards were enforced where vague reasons, missing DIN and mechanical remand made detention unsustainable in law.

Clandestine manufacture cannot be proved by power consumption alone when technical and corroborative evidence is unreliable.

Export exemption for quarrying machinery upheld where excavation formed an integral stage of manufacture of exported granite goods.

Strict proof for clandestine removal fails where investigation statements and computer records do not meet admissibility requirements.

Date of knowledge and mandatory pre-deposit governed restoration of an ex parte appeal

State industrial subsidy not part of excise transaction value when it does not flow from the buyer

Departmental exoneration does not bar criminal prosecution where independent evidence shows a prima facie case of conspiracy and forgery.

Quashing jurisdiction is limited where VAT-linked invoice fraud allegations disclose prima facie cheating and forgery.

Instalment relief under entry tax law: tax and interest secured in stages while penalty recovery stayed pending appeal

Residuary tax entry applied where moulds and dies could not qualify as capital goods without in-State use.

Jurisdictional precondition for VAT search notices requires pending proceedings and recorded satisfaction; absent both, notices fail.

Refund claims under VAT law must be decided by the competent authority, with statutory interest payable if entitlement is established.

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

Arbitrability of BOCW cess dispute rejected where statutory liability and collection issues had to go before the statutory authority.

Writ jurisdiction against private asset reconstruction companies is not maintainable for SARFAESI measures, the Karnataka HC reiterated.

Auction notice disclosure duties require full property particulars; defective asset description led to refund of earnest money with interest.

SARFAESI writ interference barred by alternative DRT remedy absent exceptional grounds or natural justice breach.

Writ jurisdiction and alternative remedy bar challenge to SARFAESI recovery notice where DRT remedies are available.

SARFAESI auction disclosure duties: failure to reveal encumbrances and title defects justified sale cancellation and refund.