Efficacy of statutory alternative remedy: High Court declines writ where appeal under Section 107(11) offers efficacious remedy.

Restoration of GST registration is available on filing pending returns and paying tax, interest and late fee, prompting dropping of cancellation.

Restoration of GST Registration permitted if pending returns are filed and tax, interest and late fees are paid, enabling officer to consider revocation.

Provisional release of seized goods is not available under the confiscation provision; unlawful detention requires valid statutory detention order.

Material particulars in show cause notices: lack of specific tax period, invoices or suppliers vitiated cancellation and revocation orders.

Effective Notice: set aside ex parte orders when portal uploads fail to bring notices to addressee; remand for fresh adjudication.

Maintainability of settlement applications before the Interim Board affirmed where pandemic extensions preserve later-filed applications.

Characterisation of receipts as Royalty or Fees for Technical Services: certificate quashed and matter remanded for fresh reasoned assessment.

Revisional jurisdiction under Section 263 limited where AO made enquiries and followed administrative instruction; capital gain treatment affirmed.

Admissibility of Evidence: Tribunal reliance on unrecorded oral submissions invalidated, matter remitted for fresh consideration.

Refund entitlement review where aged records impede adjudication - remit to Commissioner-level inquiry for reasoned refund determination.

Indexed Cost of Acquisition applies to whole property on redevelopment; deduction for single residential house allowed after verification.

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

Voluntariness of statements under customs law upheld; convictions sustained but sentence reduced to time served.

Infructuous appeal: dismissed where underlying petition was earlier disposed, rendering the appeal moot and pending interlocutory applications disposed.

Classification of imported goods for mobile phone covers and parts affirmed by dismissal of appeal following identical prior appeals.

Party affidavit affecting justiciability: undertaking to accept specified tariff classification rendered the appeals infructuous and disposed.

Bona fide exemption claim based on importer documents cannot justify broker licence revocation; appeal allowed and penalties set aside.

Customs classification by composition: agent's alleged knowledge insufficient, so penalty under customs provisions set aside.

Fraudulent Transfer: pre-petition lease lacking consideration held void ab initio, set aside to realise assets for creditors.

Issue Estoppel bars a subsequent complaint where identical issues were earlier finally decided on merits, resulting in quashing.

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

Stamp duty on sanctioning orders must be levied on the sanctioning instrument, not by dissecting underlying transactions.

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

Moratorium applicability: defaults before the moratorium or under conditional, unfulfilled restructurings do not bar CIRP initiation.

Protection of Home Buyers: tribunal may appoint a third party developer and impose safeguards to complete stalled projects.

Operational debt: auction purchasers not liable for pre-purchase municipal taxes unless claimed in liquidation.

Existence of debt and default determines insolvency admission; disputes on exact quantum do not defeat admission and limitation may be reset by acknowledgments.

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.

Legality of Seizure and Handover: High Court orders upheld; limits on adjudication beyond the complaint's proposal under FEMA examined.

Admissibility of Customs derived Evidence: admissible in FEMA proceedings if transaction linked and corroborated; active participants liable.

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

Enforcement of foreign decrees upheld despite FEMA/RBI objections; compensatory damages not caught by prepayment caps.

Executability as part of enforceability: an enforceable foreign award is executable without separate threshold, subject to limited regulatory compliance.

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

Provisional attachment of proceeds may be ordered against non-accused holders; confirmation follows where material establishes reason to believe.

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

Attachment as Equivalent Value permitted where tainted assets cannot be traced, allowing provisional attachment of untainted property.

Discharge under Section 227 CrPC: assume prosecution case true; prima facie PMLA allegations can sustain trial, sanction not automatic.

Money Laundering treated as independent continuing offence; conviction upheld where proceeds were used and projected as untainted property.

Pre-Show Cause Consultation requirement found mandatory where exceptions do not apply; matter remanded for merits and independent inquiry.

Exemption for construction services upheld where work order reconciliation shows exempt supplies; tax, interest and penalties cancelled.

Condonation of Delay in tax proceedings upholds jurisdiction for service tax SCNs under a repealed statute, appeal dismissed.

Input Service Distributor registration curable procedural defect; credit denial reversed where records prove entitlement and no apportionment required.

Taxability of online advertising confirmed, but extended limitation for recovery requires specific proof of fraud or suppression.

Limitation for service tax refund under reverse charge is one year from date of payment; procedural shipping bill omissions condonable.

Use in or in relation to manufacture broadly includes maintenance and fabrication supplies, permitting input credit for such items.

Appellate Jurisdiction under Central Excise Act: forum lies with Supreme Court under Section 35L, not High Court.

Interest on revenue deposit refunds runs from date of deposit and equitable rate may be awarded on absence of statutory rate.

Transitional refund of CVD and SAD preserved; cash refund allowed where CENVAT credit could not be carried forward under GST.

Classification of Transformer Parts: buyer specific drawings and contemporaneous commercial evidence support Chapter 85 classification, defeating reclassification and extended limitation.

Interest on Excise Refunds: entitlement affirmed, payable from three months after 26.05.1995 at notified government rates.

Condonation of delay upheld where possession was substantive and mode of acquisition treated as directory, leading to dismissal of the petition.

Remand allows the original authority to re-adjudicate remitted issues and consider subsequent materials submitted by a party.

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.

Dominant Character Test finds SIM issuance and activation charges constitute service consideration and are not VAT-liable.

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

Liability for commercial defaults requires dishonest intention; cheating and breach of trust proceedings quashed where only civil dispute exists.

Cheque liability discharge: RTGS payment prior to trial extinguishes negotiable instrument offence where payment discharged underlying liability.

Rebuttal of statutory presumption can shift evidential burden and restore acquittal when defence evidence preponderates.

Reappreciation of evidence: appellate reversal of an acquittal set aside for absence of perversity, acquittal restored.

Prima facie identification evidence and completed investigation justify refusal of successive regular bail absent substantial new circumstances.

Proof of demand and acceptance must meet proof beyond reasonable doubt; acquittal upheld when evidence is contradictory or hostile.