Legal representative entitlement to revive abated civil suits when successors step into the deceased's estate and challenge title instruments.
Persons claiming to be legal representatives of a deceased plaintiff may apply to set aside abatement under Order XXII by showing sufficient cause for being prevented from continuing the suit; the cause of action survives where successors step into the deceased's shoes to challenge instruments affecting title, and disputes over a will's genuineness are matters for trial rather than automatic bar to revival. (AI Summary)

Job work taxation: job work on goods owned by registered persons attracts the notified GST rate under the classification framework.
Job work consisting of processing manufacturing physical inputs that remain owned by another registered person is classifiable as manufacturing services on goods owned by others under Heading SAC 9988; where job work is performed on goods of a registered person the specific rate entry in the Notification (as read with the clarifying circular) applies, and the applicant's services therefore fall within that notified entry and attract the specified GST rate. (AI Summary)

QRMP scheme for GST: quarterly return filing with mandatory monthly tax payments using fixed sum or self assessment.
The QRMP scheme allows eligible small taxpayers to file GSTR 1 and GSTR 3B quarterly while paying tax monthly via Form GST PMT 06. Payments may be made by the Fixed Sum Method using a pre filled challan based on prior cash tax payments or by the Self Assessment Method where actual liability is paid after adjusting input tax credit. Eligibility is turnover based; once opted in the scheme continues until threshold breach or formal opt out through the GST portal. (AI Summary)

Time limit for refund claims under Section 11B not applicable where service tax was paid erroneously, appeal allowed.
The statutory one-year limitation in Section 11B does not constrain refund claims where service tax was deposited erroneously despite no liability to pay (for example, due to an applicable exemption); such claims may be entertained even if filed after the prescribed period, following tribunal precedent. (AI Summary)

CSR deduction scope clarified: mandatory CSR outlays excluded from business expenditure but some donations remain separately deductible.
Explanation 2 to section 37(1) precludes treating CSR expenditure as business expenditure for purposes of computing business income, but that exclusion is confined to business-income computation and does not automatically negate the separate deductibility regime for donations. The maxim Expressio Unius Esl Exclusio Alterius supports reading specific restrictions in the donation-deduction provision as deliberate limits, so donations to funds expressly restricted when made as mandatory CSR are not deductible under the donation scheme, while donations over and above mandatory CSR may remain eligible for deduction. (AI Summary)

Casual income tax treatment: flat taxation applies and payors must deduct tax at source on prize winnings.
Casual income is an irregular one time receipt taxable under Income from Other Sources; expenses to earn it are not deductible and losses cannot be set off. Winnings from lotteries, games and similar events are typical examples and are taxed at a flat rate with cess, while payors must deduct tax at source on specified prizes and value in kind awards for tax purposes. Receipts reflecting skill or constituting business activity are not treated as casual income and are taxed under the appropriate heads. (AI Summary)

GST applicability on broken rice: exempt when unbranded and unpackaged; tax applies if supplied pre-packaged and labelled.
GST is not leviable on unbranded, unpackaged broken rice produced during milling where supply is made in other than pre-packaged and labelled form; the product is classifiable under Chapter Heading 1006 and is exempt under the Notification and Press Release unless supplied as pre-packaged and labelled, in which case GST applies. (AI Summary)

Input tax credit blocking invalid without an order under Section 74 or Rule 86A; procedural safeguard upheld.
The court examined a notice blocking the registrant's electronic credit ledger and found the instrument did not amount to, nor rest upon, a formal statutory order authorising attachment or blocking of ITC; consequently, an administrative notice unconnected to the prescribed adjudicatory process cannot validly operate to freeze the electronic credit ledger. (AI Summary)

Release of confiscated vehicle permitted upon furnishing bond and surety, subject to revenue's lawful discretion and safeguards.
The revenue authority retains discretion to release a seized vehicle, and such discretion is to be exercised to permit release when the assessee furnishes a bond and surety; release must occur in accordance with law and subject to the respondent's discretionary assessment and procedural safeguards. (AI Summary)

Compensatory penalty permitted as deductible when it regularizes business compliance; punitive penalties are not deductible.
Deductibility depends on character: payments that are compensatory, incurred to regularise transactions and to provide the assessee guidance on future compliance, can be treated as allowable expenditures, while payments that are punitive sanctions for intentional breaches of law are not deductible; the Explanation excluding expenditure incurred for an offence or prohibited by law and related administrative guidance embody this exclusion, and a tribunal accepted that a penalty paid to regularise foreign donations was compensatory and allowable. (AI Summary)

Reasonable time to reply to Show Cause Notice: failure to provide adequate time renders orders voidable and allows reissue with opportunity.
Under Section 73 of the CGST Act, an SCN must contain adequate material and afford the taxpayer a reasonable opportunity to reply; a thirty day period was treated as reasonable for responding. An order issued within days of the SCN was held to violate the opportunity to be heard, rendering the SCN and consequent demand order procedurally defective and subject to setting aside, while permitting reissuance after giving a proper opportunity. (AI Summary)

GST registration requirement enables issuance of compliant invoices and legal identification for taxpayers under the GST regime.
A valid GST certificate is issued on successful registration when turnover thresholds are exceeded and contains the GST Identification Number (GSTIN), taxpayer name, principal place of business and effective registration date. It must be displayed at the principal place of business and can be accessed online via the GST Network. The certificate permits issuance of GST-compliant invoices and authorises collection and remittance of tax; it is amendable for changes in business particulars and must be cancelled when registration ceases, with non-compliance exposing taxpayers to penalties and administrative consequences. (AI Summary)

Composite supply of coaching services treated as principal supply; bundled goods ancillary and taxed under the principal service.
Where a coaching institute supplies instruction bundled with student kit for a single lump sum price and coaching is the predominant component, the package is a composite supply with coaching as the principal supply. Indicators of natural bundling include industry practice, single pricing, absence of separate availability, and the ancillary character of goods such as printed material and uniforms. The consolidated amount charged to students is the value of the supply, the institute is the supplier to students while network partners supply services to the institute, and Input Tax Credit is admissible subject to statutory conditions. (AI Summary)

PAN-Aadhaar linking requirement: unlinked PANs face PAN deactivation and enhanced TDS until linkage is completed.
PANs issued before the designated cutoff become inactive until linked to Aadhaar; linkage is completed via the tax portal on payment of the prescribed fee and the record updates within a short processing period. While PAN remains unlinked, an enhanced TDS deduction applies from the deactivation effective date and continues until the PAN-Aadhaar linkage is recorded. (AI Summary)

Nomination in insurance: nominees may be collectors required to hold proceeds in trust for legal heirs under amended law.
Nomination does not of itself create a proprietary interest in the nominee; the Law Commission and subsequent amendment distinguish beneficial nominees (absolute owners where statute so prescribes) from collector nominees (custodians holding proceeds in trust). Persons outside the statutory class of beneficial nominees receive proceeds as collector nominees and must hold them for distribution according to heirs' succession rights; insurers' payments to nominees do not automatically terminate heirs' claims unless the nominee is statutorily a beneficial nominee. (AI Summary)

Immovable property classification bars input tax credit for installed systems like air conditioning, lifts and safety equipment in building construction.
The AAAR classified the central air conditioning plant, lift, electrical fittings and fire safety extinguishers as immovable property, holding that such items are ineligible for Input Tax Credit where statutory blocking of credit applies to works contract services and attached plant and machinery in building construction. (AI Summary)

REIT registration requirements: sponsor, manager and trustee eligibility and structural safeguards govern certificate issuance under SEBI rules.
Registration requires the sponsor to apply in the prescribed form with detailed disclosures and a non refundable application fee; SEBI may seek further information or representation and may appoint persons to protect investor interests. Grant of certificate depends on sponsor, manager and trustee meeting specified financial, experience and structural eligibility conditions, entry into an investment management agreement, single class unit structure with constrained subordinate units, and fit and proper assessment. On satisfaction, the Board notifies payment of a registration fee and may grant the certificate, which is subject to ongoing compliance and disclosure obligations. (AI Summary)

E-way bill unenforceability under UP GST: transport allowed without e-way bill for the transitional period.
The Court held that the e-way bill requirement under the Uttar Pradesh GST Act was unenforceable for the transitional period; penalty orders based on absence of an e-way bill for that period were set aside and any amounts deposited in consequence ordered to be refunded in accordance with law. (AI Summary)

Adjudicating authority under GST defines who may pass orders and frames appeals, administrative roles and cross empowerment.
The document defines key GST authorities and their operative roles: the Adjudicating authority as the officer empowered to issue Show Cause Notices and decide classification, valuation, refunds and tax liabilities; the Appellate Authority as the forum to receive and decide appeals with powers to condone delay, grant hearings and issue appellate orders; the Commissioner and Commissioner in the Board as senior administrative officers issuing instructions for uniformity; and notification based Competent, Designated authorities and Proper Officers who are assigned specific functions and may act across central and state GST components. (AI Summary)

Extension of limitation period under Section 73 CGST challenged; notice issued and time granted to file reply.
The petitioner challenges Notification No. 09/2023-Central Tax (March 31, 2023) as an unjustified extension of the time limit under Section 73 of the CGST Act, arguing extensions are allowed only in special circumstances and that an earlier extension via Notification No. 13/2022 precludes a further extension. The court permitted the petitioner time to reply to the Show Cause Notice if sought, issued notice to the respondent returnable November 30, 2023, and listed the matter for further hearing on January 12, 2024. (AI Summary)