E-Way Bill SMS generation enables mobile creation, cancellation within prescribed timeframe, and vehicle-update by originator only.
The document sets out the SMS-based mechanism for creating and managing an E-Way Bill under GST: register and OTP-verify a mobile number on the e-way portal, select the user ID, and submit the SMS request to generate the bill. It states that only the original creator may cancel the bill within the prescribed short timeframe and that once verified the bill is non-cancellable. Vehicle information can be updated by the creator during the bill's validity using the prescribed SMS format including the e-way bill number, vehicle identifier and reason code. (AI Summary)

Separate agreements treated as distinct supplies, so advances for goods are taxed at time of invoicing under GST.
Two distinct agreements-one for sale of specific goods and a separate one for works-contract services-are independent supplies, not a composite supply. Tax on advances attributable to the goods agreement arises under the time of supply rule when the supplier issues the invoice; the goods' value is not includible in the works-contract consideration, and the applicant is eligible for the GST notification benefit tied to invoice-based taxation of such goods. (AI Summary)

Global minimum tax threshold rebasing: annual December exchange rates determine local-currency thresholds for each fiscal year.
Rebasing converts EUR-denominated GloBE monetary thresholds into local currency annually using the average foreign exchange rate for December of the calendar year immediately preceding the calendar year in which a Fiscal Year starts; where ECB reference rates are unavailable or impracticable, the jurisdiction's central bank December average is used. Rebasing is performed separately for each Fiscal Year so multi-year tests must compare revenues or amounts converted with the year-specific translated thresholds rather than a single uniform exchange rate. (AI Summary)

Input Tax Credit entitlement on works contract services affirmed for construction supplied to an owner, restoring ITC claim.
The court found the petitioner met the conditions of a works contract service provider and supplied construction services to the building owner, so the statutory exclusion for works contract services supplied for immovable property did not apply. Therefore the petitioner was entitled to claim Input Tax Credit on goods and services used to provide the taxable works contract service, and the revenue demand was held ultra vires and set aside. (AI Summary)

Settlement Commission powers treated as customs authority, enabling conclusive settlements and enforceable penalties under customs law.
The Settlement Commission provides an alternative settlement process for taxpayers with show-cause notices, requiring full disclosure and prescribed filings; it refers applications for comment, holds hearings and issues conclusive speaking orders. It may grant conditional immunity subject to exceptions and withdrawal for concealment or non-compliance, provisionally attach property to protect revenue, and, under section 127F, exercise the powers and exclusive jurisdiction of a customs officer in relation to the settled case, with penalties imposed treated as customs authority actions. (AI Summary)

Cash credit facility not a debt: cannot be provisionally attached under GST revenue protection powers; statutory objection advised.
The court held that a cash credit facility is a banking accommodation and not a debt capable of provisional attachment under the statutory revenue protection provision; prior authority treating cash credit accounts as non attachable was relied upon. It further directed that taxpayers should invoke the statutory efficacious relief procedure to seek release of a provisionally attached cash credit facility rather than treating the facility as an attachable liability in departmental proceedings concerning input tax credit disputes. (AI Summary)

E invoicing liability for specified registered taxpayers enables authenticated invoice registration and automatic transfer to GST and e way systems.
E invoicing under GST mandates specified registered taxpayers to report B2B invoices, credit and debit notes to the Invoice Registration Portal, which validates data, prevents duplication, issues a digitally signed Invoice Reference Number (IRN) with a QR code, and transmits authenticated invoice details to the GST portal and E Way Bill portal to auto populate GSTR 1 and Part A of E Way Bills, thereby reducing manual entry and improving interoperability and input tax credit availability. (AI Summary)

Refund overlap: refund claims are barred for periods covered by a confirmed tax demand unless that demand is set aside.
Refund claims for periods overlapping with a confirmed tax demand are not admissible unless the demand for the overlapping period is set aside. The claimant must differentiate and substantiate the portion of the refund not covered by the demand; failure to segregate amounts supporting the refund means the overlap precludes the refund. (AI Summary)

Customs Cargo Service Provider approval requires prescribed infrastructure and compliance; breaches permit suspension, revocation and penalties.
The regulations create a regime for approval and supervision of a Customs Cargo Service Provider who handles imported, export and transshipment goods in customs areas: approval in Form A requires specified infrastructure, security, insurance, bonds or guarantees and undertakings to comply with the Act; operations may commence only after written permission; providers must maintain records, prevent unauthorized movement, ensure safety, dispose of unclaimed goods within prescribed time and publish charges; failure to comply exposes the provider to suspension, revocation, forfeiture of security, penalty and statutory appeal. (AI Summary)

Adjustment of excess service tax: excess payments may be offset against subsequent liabilities under Rule 6(4A) when shortfalls are remedied.
The Tribunal held that where an assessee has remedied a short service tax payment and paid interest, Rule 6(4A) permits adjustment of excess tax paid in a subsequent month or quarter against that liability, treating mis-entries in ST-3 returns as procedural lapses and recognising declared adjustments in returns as intimation to the department, provided the excess is not due to legal disputes on taxability, classification, valuation or exemptions. (AI Summary)

Appeal to Joint Commissioner (Appeals) introduced: electronic appellate route and procedures for assessment-related orders.
A new appellate route permits appeals to the Joint Commissioner of Income-tax (Appeals) against specified assessment-related orders, with statutory expectation of disposal within one year. Rule and form amendments extend appeal filing procedures and evidence-admissibility constraints. The e-Appeals Scheme, 2023 mandates electronic communication via the Income Tax Portal, random electronic allocation of appeals, and sets procedures requiring notice to appellants and the AO, powers to call for information and AO reports, conditional admission of additional grounds or evidence, issuance of show-cause notices for proposed enhancements or penalties, preparation of reasoned appeal orders, rectification on application, and further appeal to the tribunal. (AI Summary)

Fabrication of documents bars anticipatory bail when GST details and firm identity are shown to be fabricated on investigation.
Fabrication of business identity and tax credentials can negate eligibility for anticipatory bail where investigation links accused to forged transactional documents and non-existent firm particulars. The petitioners were alleged to have produced bills and GST details found to be fabricated, and the High Court refused anticipatory bail given that custodial investigation might lead to further recovery and disclosures; the Supreme Court agreed that fabrication of GST numbers and firm names was a material ground against anticipatory bail. (AI Summary)

Tax Deduction on Cash Withdrawals: mandatory withholding by banks and co-ops on large cash withdrawals, with limited exemptions.
Obligation to deduct tax applies to cash withdrawals from banks, cooperative societies carrying on banking, or post offices when aggregate withdrawals in a previous year exceed prescribed thresholds, with withholding at statutory rates; specified payers and transactions are excluded, the Central Government in consultation with RBI can exempt or reduce withholding, and recipients may seek relief under the executive notification mechanism. Judicial guidance clarifies threshold computation for the previous year, commencement-date effect for actual levy, deductor liability as deemed assessees, and availability of rectification and administrative remedy routes. (AI Summary)

GST on whole invoice: suppliers must tax rental, night and fuel components as part of taxable consideration.
The AAR applied the transactional value principle under section 15(2)(b) and held that fuel and running charges are integral to motor vehicle hire services and constitute additional consideration under a comprehensive contract; therefore service providers must charge GST on the entire billed amount including rentals, night charges and fuel. The ruling is binding only on the applicant and the officer under section 103(1) of the CGST Act. (AI Summary)

Compulsory scrutiny: notices under Section 143(2) to be issued for returns selected via multisource data analytics.
Guidelines for Financial Year 2023 24 mandate issuance of notices under Section 143(2) for all returns compulsorily selected for complete scrutiny based on multi source data analytics. JAOs will list cases supported by specific information with administrative approval and upload that information; most selected cases will be processed by NaFAC, except international and central circle selections which remain with their charges. Categories for compulsory selection include notices under Section 148, surveys under Section 133A, search and seizure matters, notices under Section 142(1) or non filing, disputed registration/approval claims for exemptions/deductions, and recurring additions in earlier years on issues of law or fact. (AI Summary)

Intermediary status: direct suppliers of professional services are not intermediaries, affecting export-of-services treatment.
A person who supplies goods or services on his own account is excluded from the statutory concept of intermediary; where a local supplier directly performs and invoices professional services to overseas recipients and does not procure those services from third parties, it cannot be classified as an intermediary, and such direct supplies are relevant to export of service characterization and attendant input tax credit/refund treatment. (AI Summary)

Alternate remedy available: writ petition refused; petitioner directed to pursue statutory appeal before the competent authority.
The High Court refused the writ because an effective alternate remedy existed; the department had issued notices, the petitioner had replied, inquiry concluded on material produced by the petitioner, and sufficient opportunity consistent with principles of natural justice had been afforded, so the petitioner was directed to challenge the impugned orders by way of statutory appeal before the competent authority. (AI Summary)

EOU import exemption: joint filing with domestic financier permits duty-free capital goods when used by EOU, subject to bond compliance.
The tribunal explained that lessor/leasing entities do not independently qualify for the EOU Notification exemption, but Exim policy permits a domestic financing or leasing company to jointly file import documents with the EOU so capital goods actually used by the EOU for export manufacture may be imported duty free; EDI filing constraints and contractual labels do not negate this mechanism, and denial based on extended assessment requires discovery of additional documents, while bond conditions must be complied with. (AI Summary)

Amnesty scheme for export obligation defaults allows redemption of Advance Authorization and EPCG licences on payment of saved customs duty.
A DGFT amnesty scheme allows redemption of Advance Authorization and EPCG licences for EO defaults by payment of saved Basic Customs Duty, Additional Customs Duty and Special Additional Customs Duty proportional to shortfall; interest is capped at 100% of Basic Customs Duty and no interest on ACD/SAD, with no penalties. Eligible categories include specified FTP-era authorizations and adjudicated or pending cases; exclusions cover investigations, fraud, misdeclaration, diversion, and instances where duty with interest is already paid. Applicants must apply online, self-assess via the Redemption Matrix, obtain RA confirmation, pay the required amount and submit proof to receive a discharge certificate. (AI Summary)

Business deduction for vehicle expenses affirmed where director use is not treated as non business, leading to deletion of disallowance.
The tribunal held that expenses and depreciation on vehicles used by director-employees are business expenses and cannot be treated as non-business use merely because log records were absent; relying on precedents, it deleted the assessing officer's partial disallowance and allowed the claimed vehicle-related deductions. (AI Summary)