Non-speaking tax adjudication orders cannot stand when replies and supporting material are ignored, leaving demand vulnerable.

Non-speaking GST assessment orders breach natural justice and can be set aside despite an appellate remedy.

GST recovery and tribunal appeal framework permit pre-deposit, undertaking, and stay of balance demand on compliance.

Consolidated GST show-cause notices over multiple years may not be barred by adjudication-order limitation; Larger Bench reference follows.

Statutory GST appeal must be pursued before the tribunal, with mandatory pre-deposit required for entertainment of the appeal.

Alternative statutory remedy under GST barred writ intervention, leaving classification dispute to the appellate forum.

Bogus purchase disallowance limited to profit element, with tax confined to income embedded in disputed purchases.

Assessment reopening challenge over non-disposal of objections and withheld material ends with dismissal of the special leave petition.

Reopening of assessment based on permanent establishment allegations failed for lack of tangible material supporting the belief.

Compounding fees from illegal mineral transporters were treated as outside TCS coverage, and the challenge was dismissed.

Delay in filing special leave petition led to dismissal; court found no sufficient grounds for condonation.

Writ of mandamus refused where no jurisdictional error was shown in the tax inaction challenge.

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

Benami proceedings survive criminal acquittal where fund flow and layering evidence support reasons to believe and provisional attachment.

Benami evidence can rely on income-tax search material when corroborated by documents, electronics, and supporting statements.

Benami attachment upheld on cumulative evidence, corroborated tax-search statements and no automatic right to cross-examination.

Sufficient cause for recall of ex parte orders rejected where repeated non-appearance was unexplained and additional documents could not be admitted.

Benami cash routed through controlled entities may remain attachable even after conversion into business assets and tax payment.

Customs seizure for alleged foreign origin fails without objective material supporting a formed belief; detention was quashed.

Mandatory pre-deposit under customs law cannot be satisfied by an unencashed bank guarantee for provisional release.

Self-assessed tariff classification and extended limitation for customs IGST require specific challenge and suppression material in the notice.

High Seas Sale import through a canalising enterprise did not breach policy, so customs confiscation and penalty could not stand.

Repeated adjournments and default in appearance justify dismissal for non-prosecution once the statutory limit is exhausted.

Condonation of inordinate delay refused where no justification was shown, and the impugned orders were upheld on merits.

Delay in refiling company appeal not condoned where medical explanation was unsubstantiated and multiple appellants could have supported it.

Prolonged custody and one-third sentence completion justified statutory bail where trial had not yet begun.

Oppression and mismanagement relief is barred by acquiescence, while Section 77 claims require strict proof of financial assistance.

Execution through statutory mechanism, not fresh petition, bars re-litigation of closed company-law issues.

Continuing oppression and mismanagement can defeat delay objections where documentary records support exclusion and shareholding changes.

Interim status quo orders in company disputes will stand absent clear error or prejudice to the parties.

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

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.

Fraud and disclosure: post facto shareholder ratification cannot validate diversion of issue proceeds; regulatory penalties restored.

Section 65 IBC requires cogent proof of fraudulent initiation and cannot reopen decided debt-and-default findings in CIRP.

Pre-existing wage dispute defeats Section 9 insolvency claim where entitlement and quantum remained genuinely contested.

Perjury proceedings need prima facie deliberate falsehood on a material issue; a defence affidavit in a finalised resolution plan dispute was not enough.

Narrow recall jurisdiction bars disguised review where the proper remedy is appeal; the application was dismissed.

Invoice-based interest cannot be added to operational debt without contract or mutual practice, leaving the insolvency filing below threshold.

Personal insolvency moratorium ends on expiry or repayment plan order, reviving execution and creditor remedies.

FEMA liability and discretionary penalty reduction: managing director remained liable, sleeping directors were exonerated, and penalty was scaled back.

NRNR account contravention: prior violations remain punishable after omission, but confiscation needs recorded reasons.

Direct buyer-paid export commission need not form repatriable proceeds, and penalty fails without personal knowledge evidence.

Retracted statements can support FEMA contravention when corroborated, while penalties may be reduced on equitable grounds.

Export realisation and director liability under FEMA upheld where exporters failed to prove recovery steps or absence of knowledge.

Foreign exchange contravention sustained where high sea sale documents failed to prove remittances were covered, reducing the penalty.

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.

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.

Equivalent-value attachment under SAFEMA upheld where tainted property was unavailable and nexus evidence satisfied statutory belief requirements.

Special leave petition disposed without merits, with liberty to raise all points before the High Court.

Prima facie assessment at discharge stage sustains prosecution where the order shows due consideration of relevant materials.

PMLA attachment confirmed where properties were treated as proceeds of crime and no perversity or legal error was shown.

Cognizance after BNSS commencement requires notice to the accused before the court can proceed under Section 223.

Proceeds of crime can include property value and assets in another's name, with fair hearing requirements satisfied.

Welfare-scheme medical services require factual scrutiny before taxability is determined; extended limitation and penalties were rejected.

Residential complex service tax: composite construction activity and a non-surviving earlier order defeated the demand.

Unjust enrichment and works contract classification barred refund where the taxpayer could not prove tax burden was not passed on.

Cum-tax valuation applied where service tax was not separately collected; remand ordered for fresh adjudication on valuation and penalties.

Reverse charge service tax demands fail without specific notice, separate quantification, and proof for extended limitation.

Output-linked job work, not manpower supply, was found outside service tax where contractor control and no sham were proved.

Rectification for apparent contradiction in orders permitted where correction is clerical, not a substantive review of merits.

Industrial and institutional packaged goods outside MRP valuation; transaction value applies, with extended limitation and penalty unsustainable.

Cenvat credit on countervailing duty for imported steam coal upheld where existing precedent governed the exemption issue.

Clandestine removal requires corroborated proof; private records, untested statements and electronic print-outs were held insufficient.

Revenue deposit under protest, not duty, attracts refund relief and applicable interest outside the strict refund framework.

FOR destination sales: freight and insurance up to buyer's premises form part of assessable value.

Mandatory C and F Forms govern concessional tax treatment for inter-State stock transfers; non-production defeats the claim.

Limitation and statutory jurisdiction bar reassessment where belated acceptance of self-assessment cannot cure a defective notice.

Input tax credit requires proof of genuine purchases and physical movement of goods; remand ordered for fresh verification.

Functus officio bars post-disposal writ applications seeking review under the guise of clarification or rectification.

Conditional stay of entry tax recovery granted pending second appeal, subject to further deposit and protection against coercive steps.

Purposive interpretation of pottery exemption upheld for Board-approved earthen roofing tiles under the Kerala VAT scheme.

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

Abated revival proceedings cannot validate unauthorized asset dealings; illegal share allotment and undisclosed scrap sale were set aside.

Bank negligence in cheque presentment amounts to deficiency in service, while compensation must stay fair and proportionate.

Appeal maintainable where tribunal acted under appealable provision; without-prejudice impleadment upheld to preserve substantive rights.

Permissive arbitration clause held non-binding where it showed only a future possibility, not a present obligation to arbitrate.

Quantum meruit claim survives where no proved contract exists and Section 69(2) does not bar compensation.

Expired lease and rent default justified vacant possession, arrears, and damages for unlawful occupation, with future mesne profits refused.