Delay condonation in GST appeal to be considered by appellate authority after ex parte rejection was set aside.

Statutory appellate remedy under GST preserved, with liberty to seek condonation of delay and make the required pre-deposit.

Writ petition disposed with liberty to approach the appellate tribunal and limited interim protection to file the appeal.

Territorial jurisdiction in writ challenges depends on the assessing authority, not the locations of related transactions.

GST registration cancellation for non-filing of returns interfered with, and restoration allowed on payment of dues and filing of pending returns.

GST show cause notice not quashed at threshold where jurisdiction depended on disputed facts about supply and place of supply.

False return and forged TDS claim sustained conviction under the Income-tax Act after presumption of culpable mental state.

Former director liability quashed where resignation predated the return-filing default period under the Income-tax Act.

NCLT-backed tax refund claim sent for fresh decision, with directions to consider insolvency materials and refund if accepted.

Election challenge and affidavit disclosure disputes must be pursued through election petition, not writ jurisdiction.

Cheque discounting income should be estimated on reasonable commission basis, and explained bank credits need contrary evidence to be taxed.

IBC liquidation and going-concern sale rendered income-tax appeals infructuous after closure of liquidation and distribution under the waterfall.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Statutory appeal remedy bars writ challenge to customs advance ruling under the Customs Act.

Burden of proving smuggling for non-notified goods failed; confiscation, penalties and vehicle seizure were set aside.

Insufficient evidence to sustain customs penalties for alleged concealed cigarette imports and uncorroborated involvement.

Essential character test rejects CKD classification for e-rickshaw parts where motor and battery are absent, with refunds granted.

Gold jewellery confiscation turned on later-produced invoices, with remand ordered for fresh verification of supporting documents.

Customs penalty for attempted export of prohibited red sanders upheld on detailed findings and surrounding circumstances.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

Locus standi and bona fide purchaser protection secured release of plots; review could not reopen final winding-up directions.

Quashing threshold and territorial jurisdiction objections failed where FIR disclosed prima facie cognizable offences.

Bona fide dispute over debt bars winding up where liability depends on contested facts and account reconciliation.

Subrogation and debt assignment in winding-up: surety rights are limited to proved payment, while assignee rights follow the assigned debt.

Order VII Rule 11 threshold: disputed facts, limitation, and civil jurisdiction could not defeat a triable plaint.

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

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

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.

Liquidation claims for provident fund interest and damages cannot rest on post-commencement assessments, the Supreme Court affirmed.

Unsubstantiated operational creditor claim rejected for lack of specific corroborative evidence; verification by insolvency authorities upheld.

Pre-existing civil suit and insolvency moratorium: later insolvency proceedings cannot justify partial rejection of a composite plaint.

Equity subscription funds are not financial debt where the agreement lacks repayment terms and reflects investment for control rights.

Section 7 insolvency claims require reliable debt proof; suspicious documents and alleged fraud defeat indoor management protection.

Binding consent terms and reserved liberty to revive insolvency proceedings justified restoration after continued settlement default.

FEMA penalty set aside and remanded for fresh adjudication after unconsidered documents and bank communications were found relevant.

Vicarious liability under FEMA requires strict proof of control and involvement before fastening penalty for export proceeds default.

Sanctions compliance scrutiny by authorised dealer bank upheld where disclosures raised serious transaction-risk concerns.

FEMA contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

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.

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Special Court jurisdiction under PMLA extends to the scheduled offence after committal under Section 44(1)(c).

Value of proceeds of crime can extend to earlier-acquired property; section 50 statements remain usable despite retraction.

PMLA search and seizure upheld where lawful source of seized cash was not credibly proved and reasons were duly recorded.

Changed circumstances and trial delay justified bail under PMLA despite statutory rigour and earlier refusal.

PMLA information-sharing and prima facie UAPA material can justify registration and continuation of investigation.

Reverse charge limitation and service classification failed where revenue neutrality and missing taxable ingredients defeated the demands.

Service tax on undisclosed receipts upheld, with works contract valuation, sub-contractor liability, extended limitation and penalties sustained.

Railway project exemption under service tax law upheld for construction-related services, with no public-private distinction

Form 26AS mismatch alone cannot sustain service tax without proof of taxable service and factual enquiry

Tour operator service tax turns on whether transport is an organised tour or mere point-to-point passenger carriage.

Service tax in gross receipts must be excluded; VCES settlement cannot be reopened for a later rate-difference claim.

CENVAT credit denial on unstated grounds under Sabka Vishwas Scheme was held erroneous; discharge certificate proceedings to follow.

Tangible evidence and cross-examination are essential before sustaining penalties for alleged bogus invoicing and clandestine removal.

Limitation and bona fide pursuit before a wrong forum allowed exclusion of time, leading to condonation and remand.

Writ challenge to show cause notice declined, with levy dispute left to statutory adjudication and reasoned hearing.

Re-credit of Cenvat amount after cash payment cannot be denied by insisting on a refund application in these facts.

Rectification requires an apparent error on the face of the record; recorded submissions are not findings, and limitation was independently decided.

Limitation under VAT law barred revival of a stale reassessment notice; later proceedings could not extend the statutory period.

Tribunal to hear second appeal on merits, with jurisdictional reassessment objection left open for decision

Principle of consistency bars selective challenge to accepted input tax credit computation on identical facts.

Forgery and cheating allegations failed where essential ingredients were missing and the criminal case was collateral to a tax dispute.

Actual tax paid governs penalty, while interest continues on delayed or unpaid tax balances under the sales tax regime.

Substantial justice justified condonation of delay where internal approvals delayed filing and merits required consideration.

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

Rebuttable presumption in cheque dishonour cases defeated where debt is unproved and defence raises a probable explanation.

Reason to believe under attachment law must rest on material, while notice safeguards to interested persons remain mandatory.

Foreign award enforcement turns on accrual of the right to apply, narrow public policy review, and surviving joint liability.

Pre-trial quashing of a cheque dishonour complaint requires unimpeachable material; disputed settlement terms did not end proceedings.

Proof of outstanding liability failed where incomplete accounts could not establish the exact recoverable balance.

Reserved MSE procurement cannot be bypassed by labelling a tender as a works contract.