Provisional liquidator powers defined for winding up: custody of assets, reporting obligations, and authority to realize company property.
The Tribunal may appoint a Provisional Liquidator on a winding up order, limiting powers by order; the appointee must be notified and must file conflict-of-interest and filing declarations. The provisional liquidator must take custody of company assets, records and claims, compel third-party cooperation through the Tribunal, and within the prescribed period submit a detailed report with asset valuations, liabilities, creditor particulars, contracts, IP, litigation and a business viability assessment. The provisional liquidator has broad powers to operate the business where necessary, realize assets, pursue or defend litigation, settle claims and distribute proceeds; the Tribunal may remove or replace the liquidator for recorded causes including misconduct, fraud, incompetence or conflict of interest. (AI Summary)

Input tax credit reversal: statutory value deductions do not trigger reversal when taxable value is reduced, not exempted.
Supplies subject to statutory value reductions for computing taxable value (such as life insurance premium valuation adjustments and pure agent reimbursements) are taxable supplies with reduced taxable value; the excluded portion is not an exempt or non-taxable supply and therefore does not require reversal of input tax credit. A tax administration circular confirms that these value deductions are not nil rated, wholly exempt, or non-taxable, so no credit reversal is needed for the deducted portion, though blocked credits and wholly exempt receipts remain ineligible for credit. (AI Summary)

Resignation of insolvency professional allowed subject to committee recommendation and approval by the adjudicating authority.
The Code of Conduct was amended to permit an insolvency professional to resign from an assignment only upon recommendation of the Committee of Creditors (or consultation committee or debtor/creditor as applicable) and with the approval of the Adjudicating Authority, and the professional must continue to perform duties until that approval is granted. (AI Summary)

Reverse charge mechanism compliance: invoice timing governs ITC entitlement and may attract interest and penalties.
Invoice value declared by a supplier of import of services between related persons shall be deemed the open market value under the second proviso to rule 28(1) of the CGST Rules when the recipient is eligible for full ITC; absent an invoice from HO or related domestic entity the value may be treated as nil and thus deemed open market value. For RCM supplies from unregistered persons, the financial year for ITC under Section 16(4) is the year the recipient issues the invoice, subject to tax payment and other conditions. Where credit notes are issued post-supply, recipient-issued certificates or undertakings evidencing reversal of ITC (including CA/CMA certificates with UDIN where applicable) are acceptable until portal functionality is available. (AI Summary)

Significant Beneficial Owner identification expanded to include indirect foreign control, prompting registrar enforcement and mandatory BEN filings.
Companies must identify Significant Beneficial Owners by tracing indirect holdings, cross-ownership and effective control through related entities and must use prescribed BEN notices and returns to elicit and record declarations. A company's unilateral conclusion that no individual holds majority shares does not absolve it from investigating indirect or concerted control where board composition, appointments, or cross-holdings indicate human control. The Registrar may invoke penal provisions and require BEN filings where mandated identification and declaration steps are not taken. (AI Summary)

Recovery of tax: execution of decrees and detention with attachment and auction to realise outstanding GST dues.
Section 78 permits recovery where tax is unpaid, allowing deduction, detention and sale of goods, third-party directions, and property attachment, with proceeds applied to dues and costs and surplus returned. Rule 146 provides recovery via execution of civil court decrees upon written request (DRC-15) with net proceeds credited to government. Section 79 and Rule 147 permit detention and distraint of movable or immovable property after competent authorization; the proper officer must inventory and value property, issue prescribed attachment and sale notices (DRC-16, DRC-17), conduct auction or e-auction, notify successful bidders (DRC-11) and transfer possession (DRC-12); unpaid amounts after 30 days may be realised by sale and adjusted against dues and costs. (AI Summary)

Admissibility of advance ruling: application admitted where the tax question was not pending at filing date.
Admission of an advance-ruling application depends on whether the question was already pending before any income-tax authority on the date of filing, and on exclusions like fair market value and tax-avoidance transactions. Routine computerized scrutiny notices and refund claims made after filing do not constitute pre-existing pendency. Applying that standard to a dividend distribution tax dispute, the Authority found no pendency at filing because prior notices did not specifically raise the same issue and the refund claim arose subsequently; therefore the application was admitted for consideration. (AI Summary)

Winding up procedure: Tribunal may order liquidation, appoint provisional liquidator, and require surrender of company assets and records.
The Act permits companies or eligible persons to petition the Tribunal for winding up; the Tribunal must decide within ninety days and may dismiss, make interim orders, appoint a provisional liquidator, or order winding up. Notice is required before provisional liquidation unless special reasons exist. Winding up orders are issued in prescribed forms, transmitted by the Registrar to the liquidator and Registrar of Companies, and served on the company. The order requires production of books and audited accounts, surrender of company assets and benefits, and compliance with Tribunal directions on advertisement and service; the liquidator must disclose conflicts of interest in the prescribed form. (AI Summary)

Luxury tax on third-party services within hotel premises applies where independent operators, not the hotel, provide the services.
Luxury tax attaches to the enjoyment of a luxury provided by a proprietor; where on site Ayurveda and beauty parlour services are actually rendered and invoiced by independent third party operators, those receipts reflect independent provision and the hotel's revenue sharing is to be treated as rent for letting space. Charges for convention centre use are taxable only insofar as the statutory levy expressly covers that category, and a substantive amendment introducing such a levy applies prospectively from its effective date. (AI Summary)

Monetary limits for government appeals clarified, plus special manufacturer procedures and place-of-supply rules for unregistered buyers.
CBIC Circular No. 207 prescribes monetary thresholds below which Central Tax officers should not file appeals or petitions, defines computation rules (aggregate tax in dispute, exclusion of admitted amounts), and lists exceptions where merits-based filing is required. Circular No. 208 clarifies operational aspects of the special procedure for manufacturers of specified commodities, including applicability to job workers and treatment of unregistered contract manufacturers, engineer certification and SEZ exclusion. Circular No. 209 clarifies that for supplies to unregistered persons where billing and delivery addresses differ, place of supply is the delivery address recorded on the invoice. (AI Summary)

Jurisdiction under Article 226 preserved for purely legal GST disputes, permitting challenge to ITC reversal despite alternative remedies.
Challenge concerned reversal of Input Tax Credit where revenue treated supplier-issued financial credit notes and discounts as requiring ITC reversal; petitioner argued credits were financial and discount exclusion applied only if prescribed conditions were met. The court treated the issue as a legal question under Article 226, held alternative statutory remedy was not an absolute bar to judicial review, and directed the original authority to reconsider defect No.3 after giving the taxpayer a reasonable hearing. (AI Summary)

Input Tax Credit entitlement arises where a supplier charges GST, subject to Section 16 conditions and restrictions.
The authority declined to rule on the renting service itself because the applicant was not the supplier, but confirmed that where GST is charged the recipient may claim input tax credit only if it satisfies the conditions and restrictions set out in Section 16 of the CGST Act; the ITC entitlement thus remains contingent on meeting Section 16 requirements and does not validate charging GST on an otherwise exempt supply. (AI Summary)

Recovery under CGST Act: attachment under Customs Act cannot be used to collect service tax; appeal permitted despite limitation.
Attachment issued under the Customs Act to recover Service Tax dues is invalid; Service Tax arrears must be recovered as arrears under the CGST Act by operation of the repeal and transitional provisions. The partnership firm qualifies as a person/assessee to challenge the order. The High Court quashed the attachment and allowed the assessee to file the statutory appeal irrespective of limitation due to non availability of the physical impugned order. (AI Summary)

Statement of affairs requirement ensures detailed asset and creditor schedules accompany winding up petitions.
A petition for winding up must be accompanied by a verified statement of affairs in Form WIN 4 and an affidavit of concurrence in Form WIN 5; when a third party petitions, the Tribunal may order the company to file objections with a Form WIN 4 statement within thirty days (with a possible further thirty-day extension) and may require security for costs. Failure to file the statement forfeits the company's right to oppose and may attract penalties for responsible directors or officers. The statement must include detailed schedules of assets, secured and unsecured creditors, preferential creditors, debenture holders, shareholders and a deficiency or surplus account, with 'Nil' entered where appropriate. (AI Summary)

Recording reasons to believe in INS-01 is mandatory, and its absence invalidates subsequent search-based proceedings.
Recording of reasons to believe in the INS-01 form is a mandatory pre-condition for initiating search and seizure under Section 67; issuance of an INS-01 after the search or absence of contemporaneous reasons undermines the authorization and vitiates proceedings arising from such a search. (AI Summary)

Valuation procedure revised: valuer appointments, dispute resolution and final value rules adjusted to reflect debtor size and methodology transparency.
Amendments modify authorized representative participation, valuer appointment depending on debtor size, valuation methodology and dispute resolution among valuers, and preserve creditor enforcement rights against guarantors despite reductions in amounts payable under a resolution plan. The authorized representative appointed by creditor choice may attend committee meetings and perform Section 25A duties from application filing until judicial confirmation. Valuer appointments are one for qualifying small debtors (subject to committee opting for two) and two for others. Valuers must physically verify assets, explain methodology, may trigger a third valuer where liquidation estimates differ by twenty-five percent, and the final value is the average of the two closest estimates. (AI Summary)

Coercive recovery under guise of voluntary deposit restrained pending adjudication in a GST enforcement matter.
Whether amounts paid during a search operation characterized as voluntary deposit mask coercive recovery is contested; the court directed that no coercive enforcement be taken against the petitioner while the matter is pending and listed the matter for further hearing. (AI Summary)

Monetary limits for appeals set to curb litigation; thresholds govern departmental filing but exceptions preserve merit review.
The framework prescribes monetary thresholds under Section 120 of the CGST Act, applied to the aggregate disputed tax (including CGST, SGST/UTGST, IGST and cess) to decide non filing of departmental appeals; specific rules set which components (tax, interest, penalty, late fee, refund) count toward the disputed amount, composite orders are assessed on aggregate demand, non filing does not amount to acquiescence or create precedent, and specified exceptions (constitutional/vires challenges, valuation, classification, refunds, place of supply, recurring interpretative issues, adverse comments or costs, and other cases CBIC deems necessary) permit appeals irrespective of thresholds. (AI Summary)

Winding up procedure: tribunal may admit petitions, appoint provisional liquidator, and order winding up subject to procedural safeguards.
Chapter XX provides Tribunal-led winding up: eligible petitioners (company, contributories, Registrar, authorised persons) must file prescribed petitions and a recent Statement of Affairs; the Tribunal may require security for costs, advertise notice, allow substitution, and direct the Registrar to submit views. On admission the Tribunal may dismiss, make interim orders, appoint a provisional liquidator, or order winding up within the prescribed period. The Tribunal cannot refuse solely for mortgaged or absent assets; it may refuse where alternative remedies exist. Provisional liquidators must disclose conflicts and exercise liquidator powers subject to Tribunal limits. (AI Summary)

Procedural lapse in appeal: appeals filed within time must be entertained despite non submission of order copy.
Non submission of the adjudicating order copy is a procedural technical defect that does not bar an appeal filed within the statutory time limit; appellate authorities must admit and process such appeals, and may be directed to decide them within a short fixed period. (AI Summary)