Denial of cross-examination opportunity in CGST proceedings violates natural justice principles under Evidence Act

Tax assessment order upheld after finding adequate hearing opportunity provided and reply considered properly

GST demand order under Section 73 set aside for violating natural justice principles in hearing process

Section 73 show cause notice valid despite timing challenge as Rule 80(1A) extended filing deadline

Petition dismissed for bypassing statutory remedy and avoiding pre-deposit requirement under Article 226

GST appeal dismissal quashed for ignoring time exclusion under Section 14 Limitation Act and jurisdictional violations

Income Tax reassessment quashed as audit objections failed to suggest income escapement under Section 148A

ITAT deletes Section 68 addition on unexplained share capital after proving identity, creditworthiness and transaction genuineness

Ex-parte assessment order under Section 147 quashed due to lack of opportunity to respond to Section 148A(b) notice

Assessment order under Section 147 and 144B quashed for inadequate four-day response time violating natural justice

AO exceeded limited scrutiny scope making additions beyond cash deposits without PCIT approval, violating Instruction No.225/402/2018

Sister company loans don't trigger deemed dividend under section 2(22)(e) without shareholding relationship

SAFEMA Tribunal upholds provisional attachment of Rs.67 lakh cash seized as benami property after CCTV contradicts fabricated sales bills

Appellate Tribunal confirms benami property finding after appellant fails to prove legitimate income source for Rs.50 lakh purchase

Appellate Tribunal upholds provisional attachment order in benami transaction case involving agricultural land purchase

Appellate Tribunal upholds provisional attachment of agricultural lands and bank accounts under Prohibition of Benami Property Transactions Act

Supreme Court Rejects Review Petition, Upholds Previous Ruling on Legal Interpretation Without Oral Hearing

Petitioners fail to challenge provisional attachment order under Benami Property Transactions Act after ignoring multiple notices

Passenger's gold bangles from religious pilgrimage must be released as personal effects under customs rules

Karnataka HC modifies order requiring additional security for provisional release of imported areca nuts under Section 110A

Delhi HC orders refund of Rs 15 lakh excess duty with 4% interest within three months due to unjust enrichment

Government denies informer status in export scheme fraud case, implements safeguards against future violations

Customs reassessment petition disposed with direction to issue show cause notice under Sections 17(4) and 17(5)

Chartered accountant certificate sufficient evidence for customs duty refund under Section 27(2) unjust enrichment principles

NCLAT upholds withdrawal of secretarial audit directions for non-operational company under Section 420(2) Companies Act

NCLAT's refusal to condone inordinate delay in Section 421(3) appeal upheld by dismissing challenge

Company unable to pay Rs 2.83 crore debt gets winding up order upheld despite criminal acquittal under Section 139

Auction purchaser wins against Corporation seeking pre-purchase property tax arrears without proper disclosure during sale

Directors' compounding fine reduced from Rs. 1.5 lacs to Rs. 1 lac under sections 159/162/220(3) Companies Act 1956

Companies Act Section 447 cannot be applied retrospectively to pre-insertion transactions, complaint case quashed

Petitioner must pay Rs. 25 lakh by July 2025 for SEBI settlement in RTS scrip fraud case

Company and promoter directors face restrictions for fund diversion, false vehicle order disclosures, governance violations

SEBI exempts two family trusts from mandatory open offer requirements under Takeover Regulations Section 11(5)

Two investment advisers violated Regulation 13(b) by conducting unregistered advisory activities through partnership firms without SEBI disclosure

SEBI document production request under Section 91 CrPC rejected as unnecessary when copies already available

Securities Appellate Tribunal rejects interim relief for front-running case involving illegal trading using WhatsApp tips

Corporate debtor's financial assistance during distress deemed normal commercial transaction under Section 66 IBC 2016

Supreme Court upholds resolution plan approval despite commercial space exclusion claims under Section 30(2)(b) IBC

Company petition appeal dismissed for lack of maintainability and delay under Section 244(b) Companies Act 2013

NCLAT rejects appeal to recall approved resolution plan citing missed claim deadlines under IBC

NCLAT dismisses appeal filed 117 days late, denies Section 14 benefit citing reckless conduct and lack of jurisdiction

Supreme Court upholds dismissal of Section 7 application filed by bank assignee under assignment agreement

SAFEMA tribunal confirms FEMA violations for plastic granule import misdeclaration but reduces undervaluation penalty from Rs 60 lakh to Rs 30 lakh

Appellate Tribunal upholds penalty for technical FEMA Section 6(3)(b) breach involving incorrect surname on FC-GPR form

Trading house proprietor loses challenge to FERA prosecution for Rs.84.46 crore unrealized export proceeds under section 56

Technology company fails to quash FEMA Rule 4(3) opinion on unauthorized royalty payments investigation

SAFEMA Tribunal sets aside FEMA penalties for export proceeds short-realization citing good faith efforts and circumstances beyond control

Bombay HC upholds FERA violations for share transactions without RBI approval, confirms daughters' non-resident status

CCI has jurisdiction to investigate anti-competitive conduct allegations under Section 4 despite overlapping TRAI authority

Review petition dismissed on Competition Act Section 29 interpretation regarding CCI's discretionary investigation powers

Supreme Court Upholds NCLAT Order, Dismisses Appeal and Validates Original Decision Without Patent Illegality

Landmark Ruling: Competition Commission Penalty Review Upheld, Ensuring Fair Hearing Rights for Respondents

CCI dismisses allegations against bank for abuse of dominant position and anti-competitive practices under Sections 3 and 4

Bank cleared of anti-competitive practices allegations under Competition Act Sections 3 and 4, case closed

Appellate Tribunal dismisses money laundering appeals involving property attachment due to lack of standing under cultivation rights law

Appellate Tribunal upholds provisional attachment of 20 properties linked to Ponzi scheme operated through bullion traders

Money laundering accused granted interim bail to file tax returns as constitutional business right

Interim bail granted under PMLA Section 45 for accused with life-threatening medical condition requiring specialized treatment

PMLA Schedule references to IPC offences remain valid after BNS transition under General Clauses Act Section 8

HC Sets Aside Trial Order for Violating Fair Trial Rights in Money Laundering Case

Deputy Commissioner's Section 73 order set aside for violating natural justice principles in tax proceedings

Service tax not chargeable on warranty labour charges for free after-sale services during warranty period

Free telecom services to employees not liable for service tax under Section 67(1) as constitutes service to self

CENVAT credit allowed on towers and BTS materials after tribunal sets aside denial orders under Rule 2(k)

CESTAT allows CENVAT credit refund appeals, rules nexus cannot be questioned after initial acceptance under Rule 5

Service tax appeal abated after appellant enters Corporate Insolvency Resolution Process under IBC 2016

Department cannot invoke extended limitation period when regular audits failed to detect Cenvat credit reversal issues under Rule 6(3)

Appeal allowed for assessable value determination when goods cleared to sister units and third parties under Rule 8

Extended limitation period cannot be invoked when Education Cess utilization disclosed in ER-1 returns during relevant period

Refund allowed for mistakenly paid central excise duty as Section 11B limitation doesn't apply to mistake payments

Appellant wins CENVAT credit dispute after voluntary disclosure and payment before show cause notice under Section 11A(1)

CENVAT credit allowed on central excise duty paid on bright bars despite no manufacturing process involved

Petitioner cannot claim benefit of Supreme Court interim order in entry tax case under Section 1999 Act

Maharashtra government orders banning convenience fees on online ticket booking declared unconstitutional for violating trade freedom rights

Petitioner entitled to simultaneous exemption benefits under TNVAT Act 2006 and CST Act 1956 for interstate sales

Tribunal lacks power to dismiss VAT appeals for non-prosecution, must decide on merits under Section 26(5)(a)

Revenue fails to prove tax evasion without material evidence supporting suppression conclusions in assessment revision

Dealer converting Raw Petroleum Coke to Calcined form entitled to VAT reimbursement under Section 15(b) CST 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

Tribunal allows part of assessee's appeal, upholds CIT(A)'s decision on assets, shareholding. Further adjudication directed.

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Hindu Succession Amendment Act 2005 overrides Kerala Joint Family Abolition Act 1975 under Article 254(1)

Partnership firm's acquittal under section 138 NI Act bars vicarious liability of partners under section 141

Accused successfully rebuts Section 138 presumptions proving no legally enforceable debt existed despite admitting cheque signatures

Borrower fails to establish prima facie case for waiver of pre-deposit under SARFAESI Act Section 18(1)

Delhi HC upholds trial court order directing production of Income Tax Returns and Bank Statements in Section 138 NI Act dishonor case

Trial court's acquittal overturned in dishonour of cheque case under Section 138 NI Act