Limitation and condonation of delay: courts demand pre-expiry sufficient cause and may hold officials accountable for institutional lapses.
Condonation of delay requires a demonstrable sufficient cause arising before expiry of limitation; negligence, inaction or lack of bona fides do not justify extension. Courts must assess bona fides and the length and chronology of delay, considering merits only when explanations and opposition are balanced. Events after limitation cannot constitute sufficient cause. When public authorities delay, accountability of officials and public-interest consequences inform the discretionary exercise, and disciplinary measures may be appropriate where official lapses cause loss to public assets. (AI Summary)

Liability of electronic commerce operators to pay tax on marketplace supplies clarified; no proportional ITC reversal required, cash payment mandated.
The GST Council recommended that electronic commerce operators need not make proportional reversal of input tax credit when they are liable to pay tax on supplies made through their platform under the marketplace liability mechanism; ECOs remain eligible to claim and utilise ITC for their own supplies, but the tax liability on the specified supplies borne by the ECO must be discharged in cash and cannot be paid using ITC. (AI Summary)

Address of delivery defines where supply is made and determines place of supply under GST, distinct from supplier records.
Address of delivery is the recipient address shown on the tax invoice issued by a taxable person and identifies the place where goods or services are to be delivered, relevant to determining place of supply under IGST and/or CGST/SGST for non-job-work supplies. Address on record is the recipient address as captured in the supplier's records, used for billing and internal purposes and potentially differing from the delivery address or registered address. (AI Summary)

Preclusion of duplicate proceedings: central initiation bars state authorities from reopening the same GST tax subject matter.
Where the Central tax authority has already initiated proceedings on the same subject matter, the State authority is precluded from initiating parallel proceedings under the West Bengal GST framework; the court held that issuance of the State show cause notice and the subsequent adjudication order on the same subject matter could not stand as a valid exercise of jurisdiction by the State authority. (AI Summary)

Voucher taxability clarifies distributions not treated as supply; agent commissions and ancillary voucher services remain taxable.
Transactions in vouchers are treated as neither a supply of goods nor a supply of services; hence Time of Supply and Valuation do not apply. Distribution on a principal-to-principal basis is not taxable, but commissions or fees charged by agents for distribution are taxable. Ancillary services related to vouchers (advertising, co branding, marketing, customization, technology support, customer support) are leviable to GST on amounts charged. Unredeemed vouchers (breakage) are not treated as supply and are not subject to GST. If recognised by the Reserve Bank vouchers may be money, otherwise they may be actionable claims. (AI Summary)

GST rate and procedural changes reshape compliance, including a section 128A waiver and e way bill advisories.
The GST Council's 55th meeting proposed targeted GST rate amendments, exemptions and micro-level CGST/IGST and ITC/ISD changes described as pro-revenue, while GSTN issued procedural advisories: a section 128A waiver scheme with Forms GST SPL-01/SPL-02 and filing guidance, leased-wagon receipt number prefixing and validation in the e way bill system, and emergency extensions/remedial measures for year-end e way bill disruptions; December 2024 GST collection and steps toward GSTAT appellate functioning were also reported. (AI Summary)

Deemed receipt under ex works: recipient can claim input tax credit when goods are handed to transporter at supplier gate.
Circular No. 241/35/2024 holds that under Ex Works contracts goods are deemed received by the buyer when the supplier hands them to a transporter at the supplier's factory gate, transferring ownership and completing the supplier's delivery obligation; the recipient may claim Input Tax Credit from that deemed receipt subject to section 16(1) conditions. The circular is silent on place of supply, generating debate whether EXW supplies should be treated as having the supplier's location as place of supply (CGST+SGST) or determined by where movement of goods terminates for delivery to the recipient. (AI Summary)

Natural justice: Orders issued without a hearing are invalid, requiring an opportunity to be heard before GST cancellation.
Cancellation of GST registration without giving the affected party an opportunity to be heard violates the principles of natural justice; orders passed ex parte or based solely on portal notifications where no physical notice was served have been quashed, with courts directing that petitioners be given an opportunity to present their case and contest the cancellation on merits. (AI Summary)

Payment Aggregator exemption clarified: RBI regulated aggregators qualify for GST exemption while payment gateways and non settlement fintech are excluded.
RBI regulated payment aggregators fall within the ambit of acquiring bank for the GST exemption and are eligible where their services involve settlement of funds; payment gateways and fintech services that do not settle funds are excluded from the exemption. (AI Summary)

GST rate on hotel restaurant services tied to previous year's accommodation value, with an option to elect higher-rate taxation.
GST rate for restaurant services in hotels will be determined by the actual value of supply of accommodation units in the preceding financial year: if any unit exceeded the prescribed value threshold in the preceding year, restaurant services in the subsequent year will attract the higher GST rate with input tax credit, otherwise they will be taxed at the lower rate without input tax credit; hotels may elect before the financial year or on registration to apply the higher rate with input tax credit for that year. (AI Summary)

Sanction under Section 197 CrPC required before prosecuting public servants for alleged money laundering linked to official duties.
The Supreme Court held that prior sanction under Section 197(1) CrPC is required for complaints under Section 44(1)(b) of the PMLA where (i) the accused is a public servant removable only by or with government sanction, and (ii) the alleged money laundering acts are shown to have been committed while acting or purporting to act in the discharge of official duties; CrPC provisions applied to the PMLA by Section 65 continue to operate despite the PMLA's overriding clause. (AI Summary)

Export of services: benefits accruing abroad can qualify India performed marketing services as export, affecting tax treatment.
Whether Business Auxiliary Services rendered in India to a foreign recipient qualify as export of services depends on the location of the service receiver and whether the benefit is used outside India; services performed in India may still be export where the economic benefit accrues outside India. The point of taxation attaches at rendition, not payment, and extended period demands require positive proof of deliberate suppression, not mere audit presumptions. (AI Summary)

Invoice Management System requirement: GSTR-3B filing only after GSTR-2B availability, and credit note ITC reversal rules apply.
Amendments will integrate the Invoice Management System into law so that GSTR-2B is generated based on taxpayer action on IMS and GSTR-3B filing will be allowed only after the corresponding GSTR-2B is available. Section 34(2) will require explicit reversal of Input Tax Credit attributable to a credit note by the recipient, and a new rule 67B will set out how suppliers adjust output tax liability against credit notes, including treatment where recipients reject credit notes and interest consequences. (AI Summary)

GST treatment of warehoused goods in SEZ/FTWZ: not a supply before clearance, aligned with bonded warehouses.
Amendment to Schedule III of the CGST Act provides that supplies of goods warehoused in a Special Economic Zone (SEZ) or Free Trade Warehousing Zone (FTWZ) to any person before clearance for export or for supply to the Domestic Tariff Area shall be treated neither as a supply of goods nor as a supply of services, aligning their GST treatment with customs bonded warehouses; because SEZ/FTWZ are deemed foreign territory under the SEZ Act, goods held there need not be disclosed as an Additional Place Of Business. (AI Summary)

Personal guarantor status: unpaid sureties are not financial creditors and cannot hold CoC voting rights in insolvency.
A personal guarantor who has not discharged the guarantee does not possess an admitted financial liability and therefore cannot be treated as a Financial Creditor or allocated voting rights or membership in the Committee of Creditors. Suretyship permits subrogation into the creditor's position only upon payment by the guarantor; until such payment, guarantor claims remain contingent and may be placed before the resolution professional and the committee if recovery is effected during the insolvency process. (AI Summary)

APEDA registration expands market access and quality compliance for agricultural exporters, enabling export facilitation and incentive access.
APEDA registration is a mandatory compliance gateway for exporters of specified agricultural and processed food products to access international markets by aligning exports with foreign quality and safety requirements. Registration promotes adherence to quality assurance frameworks including HACCP and ISO, enhances product credibility, and makes exporters eligible for government incentives and Market Development Assistance. The regime also provides export facilitation through procedural guidance and promotional support, reducing entry barriers for small and medium exporters and expanding market reach. (AI Summary)

Penalty for suspended GST registration not justified where goods are accompanied by proper tax invoice and e-way bill.
Where goods in transit were accompanied by a proper tax invoice and e-way bill issued before suspension of the owner's registration, mere subsequent suspension does not sustain a penalty under Section 129; applying prior decisions and the administrative circular, the person in possession who holds proper documents is to be treated as owner and the goods are to be released rather than confiscated or penalised on the sole basis of registration suspension. (AI Summary)

Input Tax Credit deemed available where supplier delivers goods at supplier premises, with supplier location as place of supply.
Where goods under an Ex Works contract are delivered by the supplier at the supplier's place of business and property in the goods transfers to the recipient at that point, the recipient is deemed to have received the goods for Input Tax Credit purposes under section 16(2)(b) and may claim ITC subject to Sections 16 and 17; the place of supply in such Ex Works deliveries is the supplier's location, making CGST and SGST chargeable. (AI Summary)

Food license compliance: assemble accurate, complete documents and renew on time to avoid delays or enforcement action.
FSSAI requires the correct license category selection and a complete, legible document set-identity, address, premises proof, food safety control plan, and any category-specific materials-with consistency between documents and application, timely renewals, and up-to-date certificates; professional help is advisable. Operators must not submit incomplete or expired documents, ignore category requirements, provide false information, or file at the last minute, as these increase risks of delays, rejections, or enforcement action. (AI Summary)

Game show winnings as vocational income may be taxed as earned income rather than as lottery style winnings.
Winnings from long term, skill based participation in a television quiz should be treated as income from a vocation, not chance based prize money. The total reward represents realisation of accumulated earnings from efforts over many years and may be allocated across relevant periods; expenses and actual remuneration to teammates who contributed are allowable outgoings. Classification should therefore determine taxable income of the previous year rather than automatic taxation as lottery type winnings. (AI Summary)