Export of services confirmed for education consultancy support to foreign universities; incidental student assistance did not make the provider an intermediary.

GST proceedings against a non-existent amalgamated company are invalid; Section 87 cannot authorise notices to a dissolved entity.

Revocation of registration cancellation requires a fair chance to reply; rejection set aside and matter remitted for fresh consideration.

Unsigned GST assessment orders are invalid; portal-based delay may still justify conditional writ relief and remand.

GST appeal remand requires merits-based hearing; limitation rejection set aside and fresh decision directed.

Parallel GST proceedings barred on same subject matter, with coordination required between Central and State tax administrations.

Bogus long-term capital gains claim rejected where share purchase was treated as genuine investment, and Supreme Court declined interference.

TCS on compounding fees for illegal mineral mining was not sustained; the High Court view remained undisturbed.

Unexplained purchase additions fail when genuine purchases are backed by documents, banking payments and business records.

Condonation of delay in Form 10-IC filing under the concessional tax regime was held unsustainable where merits were not examined.

Reassessment on already adjudicated material fails where no fresh tangible information supports reopening of income.

Ad hoc profit additions and section 68 cash credits require real evidence, not suspicion or mechanical income comparisons.

Benami law and unlawful arrangements: plaint rejection, narrow fiduciary exception, and limited retrospective effect of amendments.

Benami attachment cannot extend to an abettor's own assets without proof the assets themselves are benami property.

Benami attachment requires proved nexus between the alleged amount and the attached immovable properties.

Benami property law: cash routed through a third-party account was treated as benami consideration and attachment upheld in principle.

Benami attachment and traced proceeds: wrong property description was curable, while bogus share premium remained attachable as property.

Benami law and retrospective penal provisions: SC declined review over attachment, confiscation, and Article 20(1) concerns.

Seizure memorandum and show cause notices quashed where the dispute was covered by earlier Karnataka High Court precedent.

Refund interest under Customs law runs from three months after original claim filing, not later clarification submissions.

Customs seizure and confiscation of gold require recorded reasons, proved statutory ingredients, and corroborated evidence before penalties can stand.

Self-assessed customs assessment cannot be reopened through refund proceedings after limitation expires, absent verification-based reassessment.

Advance ruling bar prevents re-litigation of decided classification issues despite tariff recasting for roasted areca nuts.

Penalty on customs house agent set aside for lack of evidence of conscious involvement in concealed imported goods

Statutory appellate remedy and Section 14 limitation exclusion fail where writ proceedings were pursued without bona fide diligence.

Fraud classification requires disclosure of relied-upon material and reasons; undisclosed lender consensus could not sustain the order.

Winding-up petition transfers: bona fide pre-order dispositions may be validated under Section 536(2) when made for fair value.

Waiver of statutory threshold in oppression and mismanagement petitions sustained where prima facie continuing oppression was shown.

Post-winding-up transfer of company property void without validation under Section 536(2), with no ground for interference

Membership for oppression and mismanagement proceedings can arise from substantive recognition, not just formal register entry.

Procedural objection raised too late, with no shown prejudice, led the Supreme Court to decline interference under Article 136.

Conditional directions for SEBI-linked funding: Supreme Court dismissed the petitions on request and granted liberty to proceed in law.

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.

Section 7 insolvency cannot be used to enforce a contract-linked repayment dispute arising from a quadripartite home-loan arrangement.

Corporate debtor premises recovery upheld, with limited time granted to vacate and hand over possession to the Resolution Professional.

Resolution plan approval unchallenged, grievance left open before adjudicating authority, so interference was declined.

Retention allowance during CIRP requires legal proof of entitlement; payment slip and endorsement alone were found insufficient.

Section 14 Limitation Act exclusion applies to prior insolvency proceedings barred by pre-existing dispute, preserving suit limitation.

Recall of Section 7 insolvency admission is limited to narrow grounds; third-party intervention and delayed challenge fail.

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

Form FC-GPR reporting delay cannot be fastened on company where authorised dealer bank caused the forwarding lapse.

FEMA penalty framework: authorised persons remain liable, but individual vicarious liability requires proof of responsibility during the relevant period.

Retracted statements and corroborating material can sustain FEMA contravention; separate customs settlement does not bar distinct foreign exchange action.

Foreign exchange contravention requires actual dealing or unauthorised currency conversion; Indian-currency cheque from NRE account was not enough.

RBI share transfer compliance and forgery allegations failed where documentary proof and bank reporting supported the transaction.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Cartel evidence through emails upheld, with partner liability and penalty principles sustained under competition law.

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.

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.

ECIR registration under PMLA depends on independent satisfaction and reasons to believe, not merely a predicate offence.

Money-laundering as a continuing offence supports PMLA attachment despite earlier acquisition and prior criminal seizure.

Provisional attachment under money-laundering law may reach equivalent-value property even if acquired before the scheduled offence.

Statutory presumption in money-laundering attachment cases survives unless the accused proves a lawful source of property

Statutory bail protections for women and prolonged custody can justify bail despite pending money laundering proceedings.

Writ jurisdiction after statutory order under money-laundering attachment rules, with merits left open for High Court review

Governmental authority exemption applies to local governance training linked to municipal functions under Article 243W.

SEZ sub-contractor exemption and Cenvat credit timing: direct billing is not decisive, and document-based verification is required.

Liquidated damages for contract delay are not consideration for tolerating breach and fall outside declared service tax

Supply of goods outside service tax levy: receipts for stone ballast and stone dust were held not taxable.

Contract carriage passenger transport exemption defeats reverse charge service tax on non-tourism employee and school bus transport.

Taxability of technology transfer fees as Intellectual Property Rights Service rejected where rights were only confidential know-how.

Clandestine removal requires corroborative evidence; a single raw-material receipt and theoretical formula cannot sustain excise demand or penalties.

Place of removal in FOR sales allows GTA credit where freight and insurance form part of assessable value.

Section 4A valuation requires abatement-based duty recomputation when classification is accepted under the relevant excise notification.

Repacking without transformation is not manufacture under central excise when statutory deeming conditions are absent.

Valuation dispute on place of removal leads to remand for fresh consideration of CENVAT credit reversal.

Discount abatement in valuation cannot be denied where transaction-wise correlation is impracticable and records substantiate the claim.

Documentary proof and burden shift sustain civil money claim; limitation plea fails due to Covid-19 extension.

Writ interference refused over remand, concurrent findings and restricted review jurisdiction in assessment proceedings

Statutory remedy in certificate proceedings prevails, with limited interim protection to enable a liability objection before the officer.

Limitation for revisional tax orders: an order passed beyond the statutory period was held void and set aside.

Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

Reopening of assessments and Form F transactions require fresh review after the later Supreme Court clarification on statutory scope and fraud exceptions.

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

Provisional Liquidator control bars Section 138 liability where cheques are presented without authority and account blockage follows liquidation

Honorific entitlement for public functionaries cannot be denied on grounds of personal familiarity or grievance.

Cheque dishonour presumption under the Negotiable Instruments Act was not rebutted; revisional interference was unwarranted.

Default imprisonment for non-payment of compensation must stay within statutory limits and satisfy Article 21 proportionality.

Arbitral jurisdiction objections under Section 16 are challengeable only after the final award when rejected, not by immediate appeal.

Cheque Dishonour Presumption and disputed defences were insufficient to quash process at the threshold.