Natural justice in GST adjudication requires effective notice, reply opportunity, and hearing before adverse orders are sustained.

Transit anticipatory bail in a GST investigation was granted to let accused approach the jurisdictional court under strict conditions.

GST show cause notices within limitation cannot be quashed in writ jurisdiction where disputed facts require statutory adjudication.

Section 74 GST proceedings sustained on inspection material, but tax computation errors led to remand for fresh adjudication.

Secured creditor priority under SARFAESI did not justify quashing the tax charge on mortgaged property.

GST appeal remedy preserved as writ is disposed of with liberty to approach the Tribunal and seek stay.

Reassessment limitation and excluded time under section 149(1) upheld, with notice under section 148 treated as valid.

Unexplained income cannot be imputed to recorded cash sales without book rejection or material discrepancy, Gujarat HC confirms.

House rent allowance exemption survives when employer pays rent directly but recovers it from salary, as actual rent expenditure is incurred.

Double taxation not justified where related partnership firms already disclosed and taxed the same income in consolidated accounts.

Section 80-I deduction must be computed on eligible profits after normal income computation, including Section 32AB adjustments.

Factual estimation of on-money income upheld; no substantial question of law arose under Section 260A.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.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

Cenvat credit reversal before use treated as non-availment; appeal disposed of for low tax effect.

Customs confiscation and penalty fail where foreign origin is unproven and uncorroborated statements cannot establish smuggled character.

Customs valuation must follow the statutory sequence; arbitrary Rule 8 re-determination and related penalties cannot stand.

Customs valuation must follow the sequential rules; arbitrary percentage-based revaluation under the residual method was unsustainable.

Classification of VRF air-conditioner units as parts under Heading 8415 9000 upheld over split system classification.

Anti-dumping duty refund claims follow the general customs refund route when the duty is held not leviable.

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.

Look Out Circulars must rest on specific material and lawful authority; routine commercial default alone is insufficient.

Appeal from consent order under Companies Act may lie where punitive terms were not consented to and interim protection continued.

Mandatory strike-off procedure and correct CIN notice are essential; invalid Gazette reliance rendered the company's removal void.

NCLT jurisdiction bars civil suits where oppression and mismanagement relief can cover access to company records and injunctions.

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.

CIRP stay dispute over electricity law restrictions and corporate guarantee validity led to a difference of opinion and reference.

Clean slate principle bars recovery of pre-CIRP electricity dues and surcharge as a condition for reconnection.

Premature challenge to resolution plan reconsideration rejected where no crystallised cause of action was shown.

Deemed conveyance under MOFA survives insolvency moratorium; statutory duty to convey title must still be decided on merits.

IBC clean-slate protection and later decriminalisation barred continuation of prosecution for pre-CIRP environmental violations.

Personal guarantor liability can be proved from loan documents alone, without a separate guarantee deed.

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

FEMA residence test under Section 2(v) kept immovable property and remittance transactions outside regulatory violations.

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

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.

Inherent powers cannot quash a prima facie criminal and PMLA case where disputed facts and evidence require trial.

PMLA initiation requires recorded satisfaction and cannot be compelled by mandamus merely on an alleged predicate offence.

Confirmed PMLA attachment cannot be challenged in writ when statutory remedy before the Special Court is available.

Provisional attachment under PMLA yields to a Supreme Court restitution scheme for PACL assets, with matters remitted to the Lodha Committee.

PMLA regular bail: bare association and uncorroborated links were insufficient, and prolonged custody favoured release.

PMLA arrest power requires fresh, objective material; stale or recycled suspicion cannot justify arrest under Section 19.

CENVAT credit on service tax for deposit insurance premium cannot be denied merely because invoices were issued later.

Extended limitation under service tax law needs proven intent to evade; demand on reverse charge legal services was time-barred.

Service tax demand fails without specific taxable service and proven taxability; hybrid seeds remain agricultural produce.

Exempt works contract services cannot face service tax demand based only on Form 26AS receipts

Limitation bars later service tax demand where excess tax adjustment was disclosed and the underlying service was non-taxable.

Curable defects in appeal papers cannot justify outright rejection without an opportunity to rectify them; remand follows.

No suppression of facts defeats extended limitation and penalty where the assessee had disclosed the classification and exemption claim.

Penalty for exemption-notification disputes fails absent intent to evade duty, even when duty liability is remanded.

CENVAT credit on GTA services cannot be denied where service tax payment is proved by reliable documentary evidence.

Revenue deposits under protest attract interest from the date of deposit, with equitable 12% per annum applied on refund.

Refund of excise duty paid under protest attracts Section 11B, with interest payable only after three months under Section 11BB.

Limitation and levy on royalty, interest relief, and no excise duty on stowing excise duty under settled precedent.

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.

Refund claims cannot be barred by extra document demands or delegated limitation where the parent VAT statute grants the right.

Residuary tax entry applied where moulds and dies could not qualify as capital goods without in-State use.

Jurisdictional precondition for VAT search notices requires pending proceedings and recorded satisfaction; absent both, notices fail.

Refund claims under VAT law must be decided by the competent authority, with statutory interest payable if entitlement is established.

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

SARFAESI jurisdiction bar limits civil suits challenging enforcement measures; statutory remedies before DRT and tribunal must be used.

Pleadings and residue-sale claims under SARFAESI were not shown to be frivolous or barred, the HC noted.

Look Out Circulars cannot be used for civil debt recovery absent a cognizable offence or recognised exceptional ground.

SARFAESI disclosure duties require banks to reveal known encumbrances or face refund and interest claims by auction purchasers.

Statutory forfeiture on auction default applies despite re-auction gain and no loss to the bank.

Arbitrability of BOCW cess dispute rejected where statutory liability and collection issues had to go before the statutory authority.