Intended use and integral parts test secured concessional GST for solar inverters as renewable energy system components.

Tariff classification of polypropylene leno bags turns on strip dimensions, trade understanding and the correct exclusion note.

Writ jurisdiction and disputed GST facts: High Court declines interference where an effective statutory appeal exists.

Input tax credit notice quashed for failure to consider objections, with fresh adjudication directed on supporting documents.

Statutory appeal and audit-based reassessment can bar writ relief where natural justice and jurisdiction objections fail.

Deemed withdrawal of assessment orders follows belated GST return filing and payment of tax, interest and late fee.

Reasoned appellate orders are essential; remand upheld where the first appeal lacked findings and reasons.

Transfer pricing comparability turns on FAR analysis, including functional similarity and materially comparable scale of operations.

Legal representative notice valid, but reassessment failed for want of approval by the statutorily required higher authority.

Rectification jurisdiction under section 254(2) is limited to apparent errors, not debatable issues or merits reargument.

Penalty under section 271D falls when the underlying quantum additions are quashed and lose their legal basis.

Estimated profit only from bogus sales and purchases; full additions on alleged accommodation entries were not sustained.

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

Review jurisdiction after recall of a foundational judgment allowed recall of an earlier order and restoration of appeals on merits.

Benami claims and narrow fiduciary exceptions can defeat a plaint at threshold when the pleadings disclose an unlawful arrangement.

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

Customs appeal on valuation and duty assessment lies to the Supreme Court, not the High Court, under the statutory appellate scheme.

Customs confiscation turns on statutory presumptions, independent proof of smuggled proceeds, and established culpable involvement for penalty.

Customs classification and penalty principles: optical data equipment fell under the specific machine heading, while extended limitation failed without suppression.

Provisional release of seized goods and cash permitted subject to bond and conditions despite pending departmental proceedings.

Permissible import of ferrous scrap from UAE defeats confiscation where no misdeclaration or valid export ban was shown.

Customs penalty requires corroborated evidence and compliant statements; third-party records alone were insufficient to sustain liability.

Limitation and independent valuation principles led to rejection of challenges to removal from directorship and share dilution.

Transfer of winding up proceedings upheld where no irreversible stage was reached and expense claims could still be pursued

Penalty discretion under Companies law requires proportionality, separate certification, and no automatic multiplication against directors.

Settlement scheme implementation secured by keeping conflicting orders in abeyance and directing expeditious escrow payment steps.

Company Court jurisdiction and involuntary lease transfer principles guided rejection of differential premium claims in liquidation.

Oppression and mismanagement applications require separate merits review for distinct events, while interim restraint may still be refused.

Condonation of delay in a first appeal granted where sufficient cause existed and the appellant was restored to appellate hearing on merits.

SCORES complaint remedies and civil compensation claim found outside tribunal jurisdiction; appeal dismissed with other remedies left open.

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.

Territorial jurisdiction under insolvency law follows the corporate debtor's registered office, overriding general criminal procedure rules.

Preferential transaction under insolvency law found where a delayed mortgage upgraded an unsecured creditor to secured status before CIRP.

Pre-existing dispute under insolvency law bars Section 9 relief where performance, liability, and contractual breach remain contested.

Characterisation of director funding as financial debt requires full scrutiny of the transaction's true nature and supporting records.

Demand notice under insolvency law need not always include invoices when contractual debt and default are otherwise proved.

CIRP appeals by a corporate debtor are incompetent after limitation, and substitution by amendment cannot cure the defect.

FEMA compliance on import remittances requires lawful utilisation or repatriation; unsupported third-party adjustments do not cure contravention.

Importer's failure to prove imports and absence of due diligence sustained FEMA liability, though penalty was reduced.

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.

FEMA penalty cannot rest on inapplicable borrowing rules or unpleaded downstream investment allegations

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

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.

Competition law principles on cartelisation, dominance and prima facie closure in vendor procurement disputes

Natural justice challenge fails where Section 26(2) permits closure of competition information without prior notice to the informant.

PMLA bail relief granted after co-accused bail, advanced age, and prolonged custody were considered.

Anticipatory bail in a serious economic offence turns on prima facie role, custodial interrogation, parity, and criminal antecedents.

Anticipatory bail in an economic offence denied where ongoing investigation and custodial interrogation were needed to trace laundering trails.

PMLA regular bail turns on twin conditions and prima facie material, with bail refused and trial directed to proceed faster

Successive bail applications need a material change in circumstances; no fresh ground led to dismissal, with liberty to renew later.

PMLA bail threshold and prima facie scheduled-offence material justified refusal of bail on the record before the HC.

Electricity charges and transformer recoveries treated as non-taxable sale and reimbursement, defeating service tax liability.

Revenue-sharing healthcare joint venture was not a taxable service where parties split functions, costs and responsibilities by contract.

SEZ service tax exemption prevails over conflicting notification conditions for authorised operations in the zone.

Regular bail in tax prosecution granted after substantial custody, part payment, and continuing asset attachment secured the claims.

Tyre retreading treated as works contract and excisable goods, leaving no service tax liability

Un-invoiced group allocations were not taxable service consideration where no actual service or recipient liability was proved.

Residual manufacturing waste not treated as manufactured goods; Rule 6 CENVAT Credit reversal not required on clearance.

Rule 26 penalty can extend to a body corporate where goods are otherwise liable to confiscation.

Unjust enrichment and duty refund: accounting treatment alone does not prove passing on of excise duty incidence.

Double duty demand barred on captively used transferred factory goods where no clandestine removal or revenue loss was shown.

Ultra vires demand fails, but procedural penalties survive for delayed returns and deliberate misdeclaration under Central Excise rules.

Ready mix concrete classification turns on batching-plant manufacture; site-mixed concrete was treated as non-dutiable.

Inter-State sale of natural gas determined by contractual delivery point; Uttar Pradesh could not levy local VAT.

Consignment transfer burden of proof failed, so goods were treated as inter-State sales and penalty was upheld.

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

Alternative statutory remedy and limited review jurisdiction prevented interference with tax assessment-related revision and review orders.

Statutory objection to recovery liability allowed to proceed on merits, with interim stay on any unexecuted arrest warrant.

Captive mine job work and explosives used in mining can still support input tax credit in an integrated production process.

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

MPID Act deposit definition and financial establishment scope can apply despite civil dispute or failed IPC allegations.

Section 34 review is limited to patent illegality; a reasoned arbitral award on delay-related claims was sustained.

Statutory notice and presumptions under the Negotiable Instruments Act failed where debt and service were not proved.

Bail pending trial where custody was prolonged and investigation had substantially progressed through filing of charge sheets.

Tenant default under Order XV Rule 5 CPC requires fact-specific scrutiny before striking off defence or ordering remand.

Signed order prevails over oral dictation where corrections are non-material and no rehearing is warranted.