Summons under CGST Section 70 upheld as non detentive; no seven day notice required and no compensation awarded

Admissibility of complaint averments and access to investigation papers - complainant may use supplied documents but cannot inspect investigation file.

Condonation of delay after service via GST portal remanded for fresh Appellate Authority consideration; appellate order may be set aside

Condonation of delay in GST appellate proceedings granted where bona fide ITC mismatch and supplier non uploading justified merits hearing.

Masala Paan classification as mixed supply, not composite; classed under HSN 2106 9099 and taxed at 18%.

Composite supply of hospital inpatient services treated as healthcare principal supply; exemption applies but room charges above Rs.5000/day taxable.

Revision under tax revisionary jurisdiction and foreign exchange fluctuation loss claim dismissed due to inordinate delay in filing.

TDS on cross border service charges treated as fees for technical services; TDS officer's independent jurisdiction upheld but impugned order quashed under DTAA benefits

Tax exemption for trust receipts disclosed as other income does not bar relief; appellate authorities must grant entitled relief.

Tax refund claim and statutory interest directed; court ordered payment within two weeks with liberty to revive if unpaid.

Rectification of tribunal order and condonation of cross objection delay, directed rehearing with 12 week disposal timeframe

Refund claim with statutory interest ordered to be processed and paid within eight weeks; authorities directed to act expeditiously

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

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal

Confiscation of gold bars and admissibility of summoned statements: appellate reversal where evidence fails to show foreign origin.

Admissibility of statements and electronic records in customs valuation-failure to follow statutory procedures leads to order set aside.

Validity of duty free scrips at import: valid scrips later cancelled for misrepresentation must be honoured; forged scrips permit confiscation.

Bail entitlement in prolonged pre-trial NDPS custody granted where parity with co accused exists; release ordered with conditions.

Provisional release of seized imported goods: detention overturned where Customs relied on generalized allegations, not tangible evidence.

Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation of licence set aside for natural justice breach.

Company name similarity and fraudulent incorporation: registration cancelled and funds ordered remitted to liquidation account.

Director disqualification and interim restraint on creation of third-party interests in company assets - interim orders upheld, appeals disposed

Interim injunction against removal as director denied where EGM challenge was not properly before the company petition; appeal dismissed.

Condonation of delay in filing a Special Leave Petition leads to dismissal after a 406-day unexplained delay, with merits not entertained.

Approval of Scheme of Arrangement challenged as evading MPID Act; overwhelming creditor approval upheld and minority appeal dismissed

Oppression and mismanagement exit option review requires NCLT to pass a reasoned order; remand justified and interim revival denied

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

Initiation of Corporate Insolvency Resolution Process: authorization of representative and failure to meet Section 65 standard leads to dismissal

Approval of resolution plan and revival of lease affirmed; Committee commercial wisdom upheld and appeal dismissed

Preferential transactions under Section 43: related-party payments during two-year look-back held preferential and avoidable; appeals dismissed

Statutory trust under NABARD Act and third party assets: Form C did not waive statutory entitlement; set aside sums payable.

Whether unpaid contractual instalment constitutes operational debt under insolvency law; appeal dismissed and adjudicating authority decision affirmed

Continuing corporate guarantee enforceability affirmed; recital blanks and a bank proposal did not discharge guarantor, appeal dismissed.

Suit for specific performance and damages: HC limited its ruling on the added issue; enforceability and FERA challenges remain open

Export of fish from Exclusive Economic Zone: FEMA and Customs obligations apply, Regulation 14C breach found but penalties reduced.

Contravention of foreign exchange rules for offshore import payments -- tribunal reduces penalty to proportionate amount after delay and predeposit

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Foreign exchange contravention involving under-invoicing and unauthorized remittances; penalties reduced for company and three directors.

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

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Interpretation of PMLA Section 8(7) and 8(8): Special Court confirmation set aside; appeal restored for merits.

Transfer of trials between Special Courts under PMLA and BNSS upheld, allowing consolidation before a single judge.

Anticipatory bail under PMLA in complex moneylaundering with layered mule accounts denied to protect custodial interrogation and evidence recovery.

Scope of investigation under PMLA: ED limited from reinvestigating predicate offence; attachment upheld and appeals dismissed

Freezing of bank accounts under PMLA: email communication cannot substitute formal order, resulting in lifting of freezes.

Legality of arrests under PMLA: scope of judicial review limited; challenges to ECIR additions and alleged ignored material rejected.

Deposit insurance service and CENVAT credit: service tax on DICGC premium held eligible as input service, credits allowed.

Liability of sub-contractor for service tax when main contractor paid: extended limitation not invocable, appeal allowed.

Rectification of mistake and penalty quantification where contract price included service tax; application dismissed on record

Job work exemption for manpower-supplied services in manufacturing upheld, extended limitation and penalty demands quashed

Place of provision of services and import of service by overseas commission agents: services received abroad not taxable; matter remanded for rehearing.

Forfeited security deposits, earnest money and tender fees taxability clarified; non-taxable and extended limitation disallowed

Transaction value inclusion of taxes and royalty in central excise: royalty includible for normal period, other levies excluded.

Eligibility for excise duty refund under notification over product classification; prior tribunal decision renders recovery notice unsustainable, appeal allowed

Imposition of penalty under Section 11AC for inadmissible CENVAT credit blocked where duty and interest paid before SCN issued.

Issuance of excise invoices without delivery: penalty liability upheld but tribunal reduced penalties based on proportionality and mitigation

CENVAT credit on services: remand for escort/security and works contract claims; employee transport and C Form collection denied, limitation invoked

Cenvat credit eligibility for inputs and input services remanded for recomputation and redetermination, including civil immovable works

Entitlement to interest on delayed VAT refund of excess tax; interest ordered after reassessment and delayed payment.

Burden of proof in stock transfers requires examination of Form F and despatch evidence; orders remitted for fresh adjudication

Sale for export versus sale in the course of export: court finds export nexus determines tax exemption and sets aside revision order.

Rejection of belated VAT appeal for delay and failure to notify change of address; petition dismissed

DRT sale certificate effect on revenue records: purchaser's registration free of encumbrances confirmed, salestax charge removed subject to further court orders

Statutory pre-deposit under Haryana VAT Act: court refuses waiver but permits bank guarantee or adequate security.

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

Dishonour of cheque and security cheques: quashing petition refused; presumption under Section 139 upheld, summons to stand

Extension of arbitrator mandate under Section 29A can be sought after mandate expiry; court may grant with conditions and sanctions

Liquidated damages and public utility exception in contracts: limited modification of arbitral award permitted; appellate reworking reversed.

Arbitrability of alleged forged arbitration agreement: referral to arbitration quashed but appointment of arbitrator refused

Proof of cheque issuance by a company and agent: lack of direct evidence negates statutory presumptions and overturns conviction

Dishonour of cheque and vicarious liability of company officer affirmed; conviction and sentence confirmed on revision.