GST registration cancellation revocation can be reconsidered on merits where sufficient cause and supporting material are shown.

Conditional GST registration restoration is available on filing pending returns and paying dues, with limitation counted from the order date.

Defective GST show cause notice lacking issuing authority details vitiates registration cancellation and the consequential order.

Writ remedy declined for IGST refund dispute as statutory appeal was the proper forum for merits-based examination.

Reassessment of bills of entry and restraint on coercive action until statutory reassessment is completed

Article 226 writs against show cause notices are limited to exceptional cases of jurisdictional defect or natural justice breach

Fair hearing and reasoned order required before rejecting revision under income-tax law; matter remanded.

Reassessment limitation and audit objection reopening upheld where Section 148A time was excluded and prima facie escaped income existed.

TDS credit cannot be denied solely for portal mismatch when Form 16A and bank certificates support deduction and deposit.

Section 14A disallowance fails when no exempt income is earned; Finance Act 2022 amendment applies prospectively.

Unexplained investment claims fail when source of funds is fully corroborated and the Revenue offers no contrary evidence.

Actual purchase consideration governs capital gains, and a second-round remand cannot narrow unremanded improvement claims.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

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

Provisional release of seized goods: bank guarantee not reduced where prima facie smuggling and foreign-origin markings were found.

Seized cash retention beyond the statutory period requires a reasoned, communicated extension; later transfer cannot cure illegality.

Penalty under Customs law rejected where materially identical facts had already been found insufficient for penal action

Valid coal sampling and re-testing obligations can determine customs exemption eligibility when test results conflict.

Customs confiscation and Section 114A penalty fail where excess goods were cleared only after duty payment and no mens rea was shown.

Concealed Gold and Burden of Proof under Customs Law support absolute confiscation and penalty for smuggling involvement

Consent referral to arbitration in a company dispute led to setting aside the tribunal orders and appointing a sole arbitrator.

Winding up transfer to NCLT can be ordered without a party application unless the case has reached an irreversible stage.

Coal beneficiation and cost audit compliance: court refused threshold quashing of complaint over alleged non-maintenance of cost records.

Voting authority dispute kept open as NCLAT allows the meeting but pauses implementation of any resolution.

Transposition after withdrawal is impermissible; review cannot reopen settled issues or create a fresh right to contest.

Company law injunctions cannot restrain statutory director-removal process where shareholding is irrelevant and civil jurisdiction is barred.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

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

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Civil dispute after novation cannot sustain cheating and forgery charges where dishonest intent at inception is absent.

Liquidation auction terms cannot expand sale scope beyond bid documents; payment extensions and forfeiture depend on compliance.

Consequential liquidation orders cannot be separately challenged when earlier possession directions are already affirmed and the relief is worked out.

NCLT-appointed director authority in oppression and mismanagement disputes upheld; criminal proceedings found unwarranted

Liquidation extension and insolvency assignment continuity: valid ongoing processes are not disturbed by later expiry of authorisation.

Strict limitation under the Insolvency Code bars condonation of filing and re-filing delay beyond the statutory window.

Foreign security under FEMA includes transferable subscription rights, and seizure is limited to the equivalent value in India.

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.

FEMA seizure under Section 37A depends on holding of the foreign asset at seizure and can be lifted after repatriation.

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.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

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.

PMLA bail and Article 21 liberty: prolonged incarceration can outweigh section 45 rigours in appropriate cases.

Discharge at PMLA stage turns on prosecution material alone, with prima facie proceeds of crime enough to proceed.

Prolonged pre-trial incarceration can justify bail under special statutes despite stringent statutory restrictions and twin conditions.

PMLA regular bail under twin conditions failed where investigative material raised disputed facts and no satisfaction of innocence was reached.

Predicate offence required for money laundering; commercial investment allegations were insufficient, and the FIR and ECIR were quashed.

Tax evasion and money laundering proceedings in plot sales closed after authorities confirmed action was already underway.

Review jurisdiction under Sabka Vishwas Scheme cannot reopen merits or correct non-decisive observations.

Extended limitation for service tax demands cannot rest on Form 26AS alone without corroborative evidence of suppression.

Uncertain precedent in works contract service tax dispute led to remand for fresh adjudication after Supreme Court status verification.

One-time upfront lease-linked infrastructure charges were exempt from service tax, with related interest and penalty also set aside.

Transport exemption for gypsum upheld, while unsupported reimbursement claim in renting receipts failed.

Principal-to-principal trade margin is not commission; service tax fails and exemption threshold also applies.

Quashing of central excise prosecution follows where the underlying duty demand is set aside on merits.

Refund of excess cess allowed where valuation was inflated and documentary evidence rebutted unjust enrichment presumption.

Reasoned appellate orders required in tax disputes; non-speaking findings and overreach beyond the appeal were set aside on remand.

Rule 6 reversal base excludes exclusive dutiable input service credit and the clarificatory amendment applies retrospectively

Interpretation of original and clarificatory notifications in a revenue dispute, with concurrent factual findings left undisturbed.

Statutory appellate remedy bars writ jurisdiction where appeal under Section 35G is available

Director liability under VAT recovery law requires proof of unrecoverable company dues and factual basis for gross negligence before attachment.

Adjustment of VAT tax against CST demand required fresh consideration, with the demand notice stayed pending decision.

Improper service of notice to a co-operative society justified setting aside assessment and penalty orders and remand.

Duly served assessment orders are essential for VAT recovery; unproved service invalidates bank attachment and enforcement action.

Prospective limitation amendment under KVAT cannot revive time-barred reassessment notice issued after expiry of the original period.

Pre-deposit compliance under Telangana VAT hinges on disputed tax difference; penalty linked to assessment must await restored appeal.

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

Interim moratorium, denied cross-examination, and non-arbitrable mortgage reliefs led to arbitral awards being set aside.

Signed confirmation of accounts can defeat leave to defend, while post-decree interest remains discretionary under civil procedure law.

Cheque dishonour compromise allowed; full settlement made the offence compoundable and justified modification of sentence.

MCOCA bail: prolonged custody and parity did not outweigh prima facie role, delay causes, and statutory twin conditions.

Commercial quantity NDPS bail requires strict twin-condition compliance; short custody alone does not override the statutory bar.

Article 21 and UAPA bail: prolonged incarceration is assessed contextually, and conflicting bench views warranted reference.