GST cross-empowerment is limited by taxpayer allocation, and transit detention powers cannot be used beyond the State's taxable nexus.

GST registration cancellation must rest on statutory grounds; NIL returns alone cannot justify cancellation.

Waiver application under CGST Scheme cannot be rejected on a mistaken demand description; true tax, interest and penalty must govern.

Pragmatic condonation of delay restored a statutory appeal for decision on merits after a short, non-deliberate delay.

Tariff classification of geomembranes confirmed under Heading 5911 as textile products for technical use, not plastic articles.

GST input tax credit blocked on leasehold-right transfer and industrial installation not qualifying as plant and machinery.

Condonation of delay in benami appeal upheld where tribunal exercised discretion reasonably and no perversity was shown.

Revision under Section 264 and penalty for under-reporting were both unsustainable on the disclosed PF/ESI disallowance.

Limitation after remand controls fresh assessment: if time expires, the returned income stands accepted and no demand survives.

Limitation after remand bars further tax demand when fresh assessment is not completed within the statutory period.

Co-operative bank interest is not deductible under Section 80P(2)(d); remand on income head upheld absent perversity.

Transfer pricing comparables, working capital adjustment, and consequential interest were addressed with exclusions and re-verification of filters.

Benami transaction: proceeds and post-amendment holdings treated as benami; fiduciary defence denied where personal benefit and control exist.

Limited grounds for review under Prohibition of Benami Act; without mistake or new evidence, voiding of IDS certificates denied.

Benami property under PBPTA affirmed where trusts funded purchase and title stood in another's name for their benefit.

Benami Transactions confirmed; provisional attachment upheld while beneficial owner identity is referred for limited reinvestigation.

Benami transaction: proof of consideration and control by beneficial owner upholds provisional attachment and dismisses appeals.

Fiduciary exception rejected; provisional attachment under benami law affirmed where transfers were one way unaccounted accommodation entries.

Customs confiscation of gold upheld where concealment, belated retraction, and purity mismatch sustained the reverse burden.

Provisional export assessment and refund claims must be revisited on revised contract terms and supporting export documents.

Imported interactive flat panel display classification dispute ended after the SC dismissed the appeal following counsel's concession on a prior identical ruling.

Tariff classification of preserved areca nuts favours Chapter 0802 where the goods retain their character as areca nuts.

Strict construction of customs exemption notification denies concession for Boronated Calcium Nitrate; Section 28 recovery notice remains valid.

Plastic decorative sheets and wall panels classified as Heading 3921, not builders' ware under Heading 3925.

Costs for counsel's lapse cannot be imposed on the party without a reasoned basis, appellate tribunal says.

Section 420 rectification is limited to apparent errors and cannot be used for substantive review of a concluded order.

Company Court jurisdiction in advanced winding-up proceedings justified refusal of ad interim stay against the impugned arrangement.

Estate preservation and company liability for a deceased claimant's deposit may be pursued independently of pending probate.

Tribunal cannot add extraneous observations when disposing of a withdrawn application; unsolicited remarks amount to judicial overreach.

Fraud allegations cannot reopen a scheme approval already affirmed by higher courts where the record shows no substantive fraud.

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.

Appellate deference preserved; limited interim withdrawal allowed for urgent expenditure as exception while preserving tribunal enforceability.

Territorial writ jurisdiction under Article 226 depends on the dominant cause of action, and forum conveniens may justify refusal.

Limitation for personal guarantor insolvency starts from the disclosed default date; a single term loan is not a continuing guarantee.

TDS refund claims in liquidation must first be decided by Income Tax Authorities, not insolvency fora.

Promoter restructuring proposals cannot replace a compliant resolution plan; liquidation follows when IBC approval requirements are not met.

Insolvency petition in the name of a non-existent amalgamated company is not maintainable.

Repayment plan reconsideration is discretionary under insolvency law; rejection stood where creditor voting support was insufficient.

FEMA seizure confirmation and adjudication: unconfirmed seizure cannot sustain show cause proceedings until the statutory appeal is decided.

Delay in issuance of show cause notices invalidates proceedings where preservation expired and no extension was directed.

Preponderance of probabilities: contemporaneous records and admissions suffice to establish foreign-directed payments; penalties must be proportionate.

Pre-deposit relief under FEMA penalty challenge: Tribunal discretion upheld, but deposit condition further reduced in the interests of justice.

Monetary threshold and no substantial question of law led to dismissal of the appeal.

Deemed liability under FEMA cannot survive once the firm's contravention is finally set aside; partner's penalty and confiscation fall.

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.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Anticipatory bail in money laundering cases may be refused where custodial interrogation and asset tracing are necessary.

PMLA attachment of traced assets upheld despite non-accused status and Covid-excluded limitation period.

Equivalent-value attachment under PMLA can extend to pre-offence property when tainted assets are untraceable.

Proceeds of crime and unexplained funds can justify attachment of demat shares under anti-money laundering law.

Statutory burden on property proceeds of crime not rebutted where income sources and asset trail remained unproven.

Provisional attachment requires nexus to proceeds of crime; disputed acquisition date can sustain attachment pending proof.

Limitation and jurisdiction in service-tax demands: writ relief allowed where notice was time-barred and receipts had already suffered VAT.

Technical know-how taxation and reverse charge credit use: pre-01.07.2012 Cenvat credit discharge was permitted, with penalties partly sustained.

Programme production service remains taxable despite copyright assignment where production obligations are separately undertaken for consideration.

Extended limitation and pure-agent reimbursements: departmental return comparisons alone do not prove suppression, and qualifying reimbursements are excluded from taxable value.

Service-tax refund limitation and relevant-date issues required fresh examination after legal objections were left unaddressed.

Cargo-space trading, GTA abatement, and Cenvat credit restrictions were resolved in favour of the assessee.

Clandestine removal demands fail without corroboration and Section 9D compliance for witness statements.

Removal of inputs as such is not trading activity; penalty also fails absent fraud, suppression or intent to evade.

Transferee use of SHIS scrips and TUFS benefits does not breach the policy bar on simultaneous claims.

Rule 18 rebate claims require strict documentary proof, and concurrent factual findings will not be disturbed in writ jurisdiction.

Transaction value for job-worked goods must be accepted under Rule 10A(i) absent transaction-specific evidence

Bona fide wrong payment of duty: refund not barred by limitation where excess tax was paid under mistake of law.

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

Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Pre-deposit compliance and recovery stay: coercive recovery held in abeyance until the pending application is decided.

Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

Natural justice in mismatch turnover assessments led to remand for fresh adjudication with partial deposit condition.

Efficacious statutory remedy and post-notice hearing generally bar writ interference with tax assessment notices under the VAT regime.

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

Taxing notification scope and review limits: denatured spirit fell outside the levy, and unexplained delay defeated review.

Due diligence in concurrent audit: failure to promptly report banking irregularities amounted to misconduct, but penalty was reduced to reprimand.

Cheque dishonour offences can be compounded after conviction; withdrawn special leave does not bar recall on genuine settlement.

Arbitrability under a contract exclusion clause remains intact where liability is disputed and the clause covers only admitted claims.

Tariff determination and renewable energy incentives must be read purposively to preserve the scheme's intended generator support.

Independent Director liability under cheque dishonour law requires specific averments of control, responsibility, or proven consent.