Article 136 interference declined; special leave petitions dismissed after delay was condoned.

Review petitions fail when delay is not condoned and no reviewable error is shown.

Extended time limit for Input Tax Credit defeats earlier limitation-based demand under the CGST amendment.

GST show cause notice invalid for wrong factual basis, non-supply of material and vague tax discrepancy allegations.

Retrospective GST registration cancellation requires clear notice and seven working days to respond; defective notice invalidates the order.

Condonation of delay in GST appeal may be granted where portal access fails and denial of hearing would cause grave prejudice.

Insurance taxation issues, including MAT, TDS and disallowances, remained largely in the assessee's favour after dismissal of the petitions.

Compounding fees from illegal mining are not subject to TCS where the specific collection provision does not cover them

Reassessment based on reversed GST allegations was quashed for ignoring material appellate findings before reopening income tax proceedings.

Search-based reassessment limitation turns on distinct six-year and ten-year computation formulas; notice was time-barred.

Condonation of delay in filing Form 10B must be decided on delay explanation alone, not on unrelated registration documents.

Valid transfer for coordinated investigation contrasts with invalid section 153A reassessment lacking search foundation and limitation compliance.

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

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.

Provisional release conditions must be proportionate: bank guarantee requirement deleted where classification was backed by a final advance ruling.

Manganese concentrate classification denied CVD exemption after processing was treated as manufacture under tariff rules.

Burden of proof on foreign-origin goods failed, so vehicle confiscation, redemption fine and penalty were unsustainable.

Refund claim is premature until exemption dispute reaches finality, even where duty was paid under protest.

IGCR clearance discrepancy demands fail unless the record shows who accepted or allowed import beyond the declared quantity.

Export transaction value cannot be displaced by non-statutory conditions, untested statements, or unsupported market enquiries.

Restoration of struck-off company name turned on business continuity evidence and misappreciation of records; refusal was set aside.

Recorded satisfaction and locus standi are essential before ordering company investigation under Section 213(b).

Waiver of first option in share sale dispute upheld where belated challenge could not reopen a crystallised valuation process.

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.

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

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.

Moratorium protection under insolvency law bars recovery of leased premises in the corporate debtor's possession despite pre-CIRP lease termination.

Pending lease and possession dispute barred eviction until related proceedings are decided.

Pre-existing dispute under insolvency law requires a complete record; rejection of the section 9 application was remanded for fresh adjudication.

Recovery certificate as financial debt can support Section 7 action against corporate guarantors within limitation.

Professional misconduct findings in CIRP upheld where prior disciplinary action had already established contravention and justified regulatory reference.

Settlement and full payment can render a company appeal unsustainable, leading to quashing of the admission order.

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.

Electronic records and corroborated retracted statements can support foreign exchange contraventions; penalty was reduced on appeal.

FEMA export proceeds and agency commission: foreign buyer payments to overseas agents are not automatically the exporter's receivable.

FEMA non-repatriation remittances and civil penalty principles applied, with contravention sustained and penalty moderated.

Foreign currency credit for imports beyond six months breaches exchange regulations; penalty reduced despite upheld contravention.

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.

Self-occupied attached property and notional rent: possession is ordinarily retained unless exceptional circumstances justify interference.

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.

Export of service exemption turns on strict compliance with foreign exchange payment and extended limitation where suppression is inferred.

Prompt service tax adjudication required; belated orders after unexplained delay are arbitrary and unsustainable.

Threshold exemption for legal services denied where total business turnover exceeded the prescribed eligibility limit under the service tax notification.

Exemption for subcontracted works contract services survives when payment comes through an authorised sister concern, not directly from the recipient.

Compensatory recoveries are not service consideration unless the contract specifically pays for tolerating a breach.

Separate taxation of co-owner rent receipts: service tax exemption threshold applies individually absent proof of an association of persons.

Granite classification and EOU exemption depend on actual processing and verified compliance, with procedural lapse alone insufficient.

Section 9D compliance and corroborative evidence are essential before relying on excise statements, clandestine removal claims, or Rule 26 penalty.

Evidentiary safeguards in central excise search and statement proceedings barred reliance on clandestine manufacture allegations.

Job-work excise liability follows the actual manufacturer; mere supply of raw materials does not shift duty to the principal.

Export of service through debit note adjustment and prior tax payment defeated service tax demand and penalty.

EOU to DTA exemption under Notification 23/2003-CE upheld where VAT exemption was not shown and disclosure defeated extended limitation.

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

Land acquisition compensation under the 2013 Act and delay condonation in appeals under the Limitation Act.

Abandonment of earlier arbitration bars a fresh Section 11 request on the same cause of action.

SEZ octroi exemption and promissory estoppel bound the State to refund tax, despite unamended municipal rules.

Contractual bar on interest, unsupported GST differential and unproven prolongation loss led to partial setting aside of award.

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.