Global minimum tax elections under Pillar Two allow MNEs to adjust jurisdictional tax outcomes and streamline compliance obligations.
Pillar Two establishes a global minimum tax requiring MNEs to compute jurisdictional effective tax rates and pay top-up tax where those rates are below the minimum. The OECD Model Rules provide a range of elections-covering exclusions, method choices, stock-based compensation, capital gains spreading, consolidation, loss treatment, tax transparency, safe harbours and prior-year adjustments-that can change timing, scope, and calculation of GloBE outcomes and often apply for multiple years after election. (AI Summary)

Search authorization under GST law barred until statutory conditions are satisfied, prompting stay and disclosure of search files.
Search authorization under the GST framework may be exercised by the proper officer only after the statutory conditions for authorization are satisfied; the court held that directions from a Special Judge do not supplant the requirement that the tax officer independently establish reasons to believe suppression or evasion and must produce relevant files evidencing compliance before conducting search or seizure. (AI Summary)

Document Identification Number requirement: communications lacking a valid DIN or mandated approval details are invalid and ineffective.
Circular No. 19/2019 requires that post-1 October 2019 all income-tax communications quote a computer-generated Document Identification Number (DIN); limited exceptions permit manual issuance only with written reasons recorded, prior written approval of the Chief Commissioner/Director General and incorporation in the communication of the approval date and number, followed by regularisation (upload, DIN generation and communication) within fifteen working days. Any communication not meeting these conditions is to be treated as invalid and deemed never issued. Courts and tribunals have applied this framework to assess the validity of assessment orders lacking DIN or required approval particulars. (AI Summary)

GST on online money gaming classified as specified actionable claims, imposing registration, valuation and invoicing obligations.
Supplies comprising betting, casinos, gambling, horse racing, lottery and online money gaming are designated specified actionable claims, with platform organisers and operators deemed suppliers; valuation rules value online gaming and casino actionable claims by reference to amounts paid or deposited with the supplier (including virtual digital assets) and disallow deduction for refunded or returned amounts used for play, while cross-border online money gaming suppliers must register under a simplified scheme and comply with invoicing, return filing and electronic cash ledger deposit provisions. (AI Summary)

Input tax credit: mismatch in supplier and recipient returns alone cannot justify denial; reassessment of claims required.
The court held that denial of input tax credit cannot be based solely on a discrepancy between amounts appearing in supplier-originated return records and the recipient's returns; absence of an entry in the supplier-originated file shall not be the decisive factor. The matter was remitted to the assessing authority to re-examine the petitioner's submissions on entitlement, emphasizing that statutory credit must be evaluated on substance and circumstances rather than by a mechanical mismatch in filings. (AI Summary)

GST on OIDAR services: foreign providers must register and comply when supplying unregistered recipients in taxable territory.
Foreign suppliers of OIDAR services to unregistered persons and certain government recipients in India's taxable territory are now chargeable to GST; the IGST Act redefines "non-taxable online recipient" to include any unregistered recipient in the taxable territory, and procedural changes require non-resident OIDAR providers to register and file FORM GSTR-5A. Online money gaming is excluded from OIDAR and is subject to a separate registration and tax payment regime with compliance enforcement measures. (AI Summary)

GST on online gaming imposes highest rate and prescribes valuation, time of supply, registration and place of supply rules.
GST has been made applicable to online gaming, casinos and related supplies by classifying them as specified actionable claims effective 1 October 2023; central amendments and notifications prescribe place of supply and require registration by global platforms, set the highest GST rate for these supplies, and introduce rule-based valuation and time of supply (earlier of invoice or payment) along with newly inserted CGST Rules governing valuation of online gaming and casino actionable claims. (AI Summary)

Online money gaming now taxable under GST, with specific valuation, registration and monthly return obligations for remote suppliers.
Amendments classify online money gaming and specified actionable claims as taxable supplies, set their valuation as total amounts paid or deposited by or on behalf of the player (including virtual digital assets) without deducting refunds, and impose registration, invoicing and monthly return obligations for non-resident suppliers including declaration of PAN and state details, with designated officers and simplified registration procedures for overseas suppliers. (AI Summary)

Composition scheme eligibility extended to e commerce goods suppliers, imposing ECO compliance and revised GST procedural obligations
The Finance Act, 2023 amendments effective October 1, 2023 extend composition scheme eligibility to suppliers of goods via e commerce subject to ECO enrolment, TCS collection and reporting in GSTR 8; clarify that recipients who fail to pay suppliers within 180 days must pay equivalent wrongly claimed ITC with interest; expand exempt supply definitions to capture warehoused goods sold before BOE and block ITC for CSR activities; make certain registration exemptions retrospective from July 2017; impose a three year bar on belated returns; adjust refund, assessment, penalty, decriminalisation and IGST place of supply rules. (AI Summary)

Fair Dealing doctrine permits limited use of copyrighted works under specific factors, constraining exclusive rights.
Exceptions to copyright protection permit specified uses-criticism, private and academic research, news reporting, court reproductions, certain uses of films and broadcasts, legislative reprints, educational collections of non-copyright works, certified reproductions made under law, accessibility reproductions, and public recitation of modest extracts-subject to qualifying conditions. The Fair Dealing doctrine assesses purpose, nature, amount, and market effect to determine permissibility without fixed quantitative limits. Defenses include lack of knowledge or reasonable suspicion of protection, and the Berne Convention's three-step test limits national exceptions to avoid conflict with normal exploitation and prejudice to authors' interests. (AI Summary)

Input Tax Credit ineligible for GST on leasehold rights used to construct immovable property, excluding plant and machinery.
Transferee acquiring leasehold rights to set up or expand a manufacturing facility is not eligible to claim Input Tax Credit on GST paid for services relating to the lease, because the statutory exclusion for goods or services received for construction of an immovable property (other than plant and machinery) precludes ITC. The AAR applied prior advance-ruling precedents and the applicant's stated intent to develop industrial land to deny ITC on GST charged in respect of transferred lease rights. (AI Summary)

Adjudication fairness must ensure evidence-based decisions and protect revenue while safeguarding taxpayer rights through transparency and natural justice.
Adjudication is the central mechanism in the GST framework to reconcile self assessment and protect revenue by applying law to documented, credible evidence. When a taxpayer meets the onus on identity, classification, HSN/SAC, rate, and genuineness of transactions, an adjudicator must accept those particulars unless solid tangible evidence disproves them. Adjudicators must act independently, apply natural justice including disclosure of relied documents, and produce reasoned, original orders to prevent biased, speculative decisions that generate litigation and undermine trust. (AI Summary)

FPI registration and DDP oversight govern eligibility, permitted investments, disclosure and enforcement under securities regulation.
The regulatory framework designates Foreign Portfolio Investors (FPIs) as registered intermediaries required to obtain certificates through a Designated Depository Participant (DDP), with the Board overseeing approval, rejection, inspection and audit. FPIs are classified into three categories with specified eligibility criteria, fee regimes and category-based exemptions. Permissible investments are enumerated and subject to delivery, dematerialisation and intermediary-backed execution; offshore derivative instruments are restricted and subject to disclosure and regulatory fees. FPIs and DDPs must maintain records, appoint compliance officers, and are liable for contraventions under securities and depository laws. (AI Summary)

Intermediary classification overturned for cloud bookkeeping services, enabling refund eligibility of input tax credit and expedited processing.
The petitioner's cloud-based bookkeeping, payroll and accounting services were classified as supplies made on the petitioner's own account, not as services of an intermediary, because the petitioner contracted to provide the principal services rather than merely arranging or facilitating services; consequently, orders rejecting the refund of unutilized input tax credit were set aside and the revenue was directed to process the refund claim without delay. (AI Summary)

GST registration requires online application, document upload and verification leading to GSTIN issuance upon approval.
GST registration is applied online via the official portal through a two part form: Part A for basic details with OTP verification and Part B for business particulars, bank and authorized signatory information. Applicants must choose the registration category, upload prescribed documents (PAN, Aadhaar, business and address proof, bank statement) and submit the application. An Application Reference Number is issued on submission and, after departmental verification of particulars and documents, the applicant receives the Goods and Services Tax Identification Number (GSTIN) by email and mobile notification. (AI Summary)

Service tax collection proof crucial: calculation sheets insufficient to establish collection in absence of invoices.
CESTAT held that isolated calculation sheets discovered during search cannot, without invoices or corroborative records, establish that an assessee collected amounts as service tax; certificates from the assessee and recipients denying any charge of service tax, and absence of invoices, defeated the Department's attempt to invoke the statutory mechanism for amounts collected as service tax, leading to setting aside of the impugned demand. (AI Summary)

GST on online gaming now taxable on gross supplies, triggering new registration, valuation and compliance obligations.
Levy of GST on online gaming and casinos is effective 1 October 2023 with valuation rules and notifications taxing online money gaming, online gaming other than money gaming and actionable claims in casinos; registration rules for non resident taxable persons and simplified overseas supplier registration for online money gaming have been notified, triggering show cause notices and anticipated litigation. Parallel amendments alter ocean freight IGST treatment and reverse charge under CIF contracts effective 1 October 2023, and CBIC guidance implements section 16(4) of the IGST Act to restrict exports on payment of IGST for specified goods through shipping bill level system checks. (AI Summary)

Addendum to resolution plan: permit filing to address non compliant clauses and remit plan to creditors for reconsideration.
A resolution plan must comply with statutory requirements and, once approved by the Committee of Creditors, the Adjudicating Authority may only approve or reject it; where clauses in a plan conflict with applicable law, the Authority may reject the plan, but if the resolution applicant undertakes to amend non compliant clauses, the appellate tribunal may permit an addendum to be placed before the Committee of Creditors and remit the plan for reconsideration rather than allow the Authority to modify the plan itself. (AI Summary)

GST registration cancellation follows continuous non filing of returns; paying tax with interest does not by itself prevent cancellation.
Failure to file GSTR 3B returns for a continuous statutory non filing period makes a registrant liable to cancellation of GST registration under Section 29, and the Adjudicating Authority can order retrospective cancellation while interest is levied for delayed payments; payment of tax and interest after cancellation does not negate the separate statutory cancellation mechanism, and alternate remedies under the CGST Act and rules must be pursued within prescribed time limits. (AI Summary)

Online money gaming classification: new valuation, registration and return rules impose IGST and enhanced compliance obligations.
Effective 1 October 2023, notifications classify online money gaming as taxable with IGST on import and invoke Section 15(5) valuation exceptions. They impose registration via Form GST REG-10, require certain foreign suppliers to file FORM GSTR-5A monthly, insert Rules 31B-31C for gaming and casino valuation, mandate recipient state on invoices to unregistered recipients, allow international money transfer for deposits, and make suppliers of actionable claims liable to tax on advances. (AI Summary)