Natural Justice breached: adjudication proceeded in undue haste and order quashed with remand for fresh hearing.

Moratorium under Insolvency and Bankruptcy Code prevents enforcement without adjudication of its effect; matter remitted for fresh hearing.

Service by email to the taxpayer's provided address upheld; agent negligence does not justify condoning delay in GST appeal.

Notice Requirement: cancellation on unpleaded grounds invalid - fresh show cause with detailed reasons and reply opportunity required.

Payment under protest preserves right to challenge GST demand; proper officer must decide objections in a reasoned order after hearing.

Natural Justice: lack of proven denial and availability of an efficacious statutory appeal preclude writ interference.

Reopening of assessment: failure to consider objections severs nexus between material and reason to believe, invalidating reassessment basis.

Capital Receipt treatment confirmed for excise-duty subsidy; not deducted from asset block for depreciation computation.

NIL withholding certificate: grant where Tribunal conclusively found payments not taxable as royalty and facts are substantially identical.

Reopening assessments: audit opinion alone cannot sustain reassessment; AO must form an independent, reasoned belief under the law.

Sanction requirement under Section 151 defeats reassessment notice issued beyond three years without required higher-level approval, invalidating proceedings.

Tested party selection as the least complex participant under functional analysis; subsequent consistent TPO acceptance can corroborate that choice.

Benami Transaction Definition expanded to include continued holding post amendment, capturing pre amendment transfers where consideration paid by another.

Benami property: transfers made to evade protective land laws are benami and not saved by mere employer confidence.

Benami Transactions fiduciary exception is fact dependent; summary dismissal improper, appeal allowed and matter remitted

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

Valuation of seized goods upheld when respondent fails to specifically rebut market-based valuation; appeal dismissed for lack of substantial legal question.

Administrative Circulars and Reasonable Classification can lawfully channel e auctions via a PSU if temporally limited and non arbitrary.

Classification as Waste and Scrap overrides chemical-composition reclassification where materials are found unusable; reclassification and revaluation fail.

Penalty under Section 114A unjustified where bona fide self-assessment and voluntary payment defeated allegation of collusion or suppression.

Right to be heard preserved; special leave petitions dismissed while pending show cause notice may be decided afresh.

Ministerial import clearance for a specified grade precludes enforcement of restrictions and bars fines or personal penalties against similar importers.

Rectification of register of members and restoration of shares upheld where duplicate certificates and deficient transfer procedures proved fraudulent.

Corporate name similarity and trademark-like prominence found decisive; petition allowed and impugned registration refusal set aside.

Tribunal issuing sua sponte judicial direction and access to electronic records found to breach audi alteram partem; order quashed

Companies Act complaint maintainability and director vicarious liability tested; lack of mens rea and non joinder led to quashing of proceedings.

Transfer of winding up proceedings to insolvency framework allowed; enforcement by secured creditors not automatically fatal to CIRP application.

Company name similarity and fraudulent incorporation: registration cancelled and funds ordered remitted to liquidation account.

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

Public trust in spectrum: licences are conditional use rights not transferable through insolvency without regulatory clearance.

Acknowledgement of debt restarts limitation and substantial Form I compliance sustains admission of a Section 7 insolvency petition.

Inclusion of contractual interest determines maintainability where invoice terms and date of default support computing outstanding.

Sanctioned scheme binding effect may preclude immediate Section 7 admission; Section 7 admission set aside pending resolution of scheme appeal.

Revival of insolvency petition after failed OTS upheld, yielding valid admission of the creditor's insolvency application.

Financial debt classification: payments recorded and characterized as share subscription do not qualify as financial debt, preventing Section 7 initiation.

Liability of struck off company and directors under FEMA; company appeal dismissed, individual penalty reduced and adjusted.

Suit for specific performance and damages: HC limited its ruling on the added issue; enforceability and FERA challenges remain open

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

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

Provisional attachment under PMLA requires a traced nexus to the asset; untied pre existing assets set aside, traced corporate shares upheld.

Provisional attachment under PMLA: writ relief restrained after Adjudicating Authority confirmation; quashing order set aside, appeal allowed

Restoration of mortgaged properties under PMLA after insolvency and settlements; possession returned to the resolution applicant

PMLA provisional attachment of undivided share in immovable property for laundered proceeds upheld; confirmation sustained.

Interpretation of PMLA Section 8(7) and 8(8): Special Court confirmation set aside; appeal restored for merits.

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

Negative list exemption for horticulture confirmed; remaining manpower-supply tax payable with interest but penalties set aside.

Sale versus Service: MLM kit transactions treated as sales, and service tax demands based solely on income tax records are unsustainable.

Refund under Section 102: mandatory for contracts entered before the cut off; Entry 12A exemption applies to government construction services.

Reimbursement of costs not being consideration: such reimbursements are not taxable as management, maintenance or repair services.

Limitation under Section 85(3A): service complete on receipt of full order, appeal filed within condonable month allowed.

Bona fide belief negating culpable intent can relieve penalties, while tax liability stands absent timely verification.

Unutilized Cenvat credit refund permitted; cash refund extends to cess and duty components where credits cannot be carried forward.

Payment by Cenvat credit during default constitutes valid duty payment, subject to interest; confiscation and Rule 25 penalty disallowed.

Extended limitation period by change of opinion invalid where legal interpretation admits rival views; recovery barred for the assessee.

Adjustment of duty short-paid against excess duty paid is permissible after finalisation, with remand for precise computation.

Cenvat credit prohibition declared unconstitutional, duty demands under that restriction invalid while interest remains payable and lesser procedural penalty applies.

Compounded Levy Scheme: manual insertion with band sealing does not constitute packing with the aid of a packing machine.

Intention to evade tax requires more than documentary mismatches; absence of intent defeats penalty and sustains the appeal.

Condonation of delay allowed, costs waived and the special leave petition dismissed as modified.

Statutory Limitation Period: assessment outside the proviso-driven limitation was time-barred and revision dismissed.

Writ challenge to tax assessment and delayed appeal - court declines writ jurisdiction but allows conditional out-of-time appeal.

VAT assessment and statutory appellate remedy: court upholds post decisional hearings and transfers pre existing writs to the Appellate Tribunal.

Form A 5 compliance in tax exemption claims: revisional inquiry upheld; failure to prove principal's tax payment led to dismissal.

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

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Curable defect in company authorization: subsequent ratification validates prosecution and contested authorization issues go to trial.

Substitute Arbitrator preserves prior hearings and rulings, restoring validity of earlier arbitral proceedings despite an intervening moratorium.

Period of validity for cheques governs presentation; alleged invalidity from bank merger is a disputed fact for trial, not pre trial quash.

Vicarious criminal liability requires material evidence of active involvement or connivance; independent directors quashed, CFO preserved for trial.

Non-production of postal proof in Section 138 complaint - acquittal set aside and case remanded to permit postal evidence and fresh trial

BNSS notice requirement and limits on arrest: notice is the rule; arrest requires objective necessity and new materials after notice