Section 74 invocation and GST timelines require fraud-based evidence, while multi-year notices face strong limitation objections.
Section 74 of the CGST regime is stated to be invocable only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not merely because GST remains unpaid. The cited CBIC instructions require that such evidence be available before issuance of a show cause notice and that it be included in the notice itself. The article also states that consolidated multi-year notices are being challenged, and that the timelines for issuing notices and passing orders under sections 73 and 74 are mandatory rather than directory. (AI Summary)

GST compliance and tribunal updates include e-way bill timeline extension, robe relaxation, and reported waiver-rule drafting under section 11A.
GST-related administrative and compliance developments include higher e-way bill generation, signalling business momentum, and a reported move to operationalise section 11A of the CGST Act for exceptional waiver of tax dues on GST Council recommendation. Tribunal and portal updates include relaxation of robe requirements at GSTAT during extreme heat, extension of the Ship to GSTIN and voluntary e-way bill closure functionalities to 1 August 2026, commencement of the Mumbai State Bench, and establishment of a help desk at the Chennai Bench for filing and procedural assistance. (AI Summary)

Presumptive taxation audit trigger turns on whether lower-profit declarations apply to all taxpayers or only specified categories.
Compulsory tax audit under presumptive taxation arises when an assessee declares income below the prescribed presumptive profit and total income exceeds the basic exemption limit. The commentary examines whether this consequence applies universally to all taxpayers covered by the presumptive scheme or only to specified business and profession categories. One reading treats the lower-profit rule as covering every assessee in the presumptive table, thereby widening the audit net for small traders, freelancers, transport operators and other businesses that declare actual profits below the deemed percentage. (AI Summary)

GST compliance across States cannot be bypassed through fresh registration while defaults remain unresolved under existing registrations.
GST registration remains State-specific, but the article explains that a taxpayer operating in multiple States is still part of an integrated PAN-based compliance framework. It discusses the Rajasthan High Court's treatment of a fresh Rajasthan registration sought after an existing Tamil Nadu registration had been cancelled or suspended for non-filing of returns. The central point is that a taxpayer cannot bypass statutory compliance failures under one registration by applying for another State registration, while questions remain about the distinct person doctrine, the scope of Rule 9, proportionality, revocation under Section 30, and possible cross-State cancellation. (AI Summary)

Block of assets classification drives depreciation timing, and comparative tax provisions may increase litigation over asset grouping.
Depreciation is a central statutory deduction in income computation, and the first step is classification of the asset into the appropriate block of assets. The block determines the applicable depreciation rate and should ordinarily be selected according to commercial usage and the contextual meaning of the definition. The 1961 Act and 2025 Act are compared, with the 2025 Act expressly excluding goodwill of a business or profession from the intangible limb. The discussion also notes significant litigation on block classification and urges a pragmatic approach to timing issues that merely defer tax. (AI Summary)

GST limitation and compliance administration raise concerns over delayed adjudication, hearing gaps, and appeals filing deadlines.
GST adjudication orders must be passed within the prescribed limitation period, and a tax order issued after expiry of that period suffers from a jurisdictional defect. The commentary refers to a case in which an order-in-original for the 2019-20 tax period was uploaded after the deadline, and notes that the absence of personal hearing and the appellate authority's failure to address the limitation issue were treated as significant procedural infirmities. The discussion also highlights concerns about the high volume of orders handled by officers holding additional charge and the strain this places on adjudication quality and compliance administration. (AI Summary)

Mandatory re-assessment of Bills of Entry now governs Customs refund claims through an integrated digital refund workflow.
Mandatory re-assessment of a Bill of Entry is required before a Customs refund claim for excess duty can be processed, and refund applications filed without such prior re-assessment, wherever applicable, are to be treated as incomplete. The notice links refund processing to the corrected assessment of imported goods and refers to the integrated "Re-assessment cum Refund" module on the ICEGATE 2.0 portal as the prescribed digital channel for importers, exporters and Customs Brokers seeking reassessment-linked refunds. Incomplete refund filings may attract a deficiency memo, and the date relevant for interest computation is taken only when a complete application is submitted after proper acknowledgment. (AI Summary)

Corporate social responsibility in India now operates as a mandatory governance obligation linking corporate spending with social welfare and accountability.
Corporate social responsibility in India has evolved from voluntary philanthropy into a statutory obligation integrated into corporate governance through Section 135 of the Companies Act, 2013. Qualifying companies must constitute a CSR committee, formulate policy, monitor implementation, and spend a prescribed portion of average net profits on eligible welfare activities. The framework links corporate activity with social welfare, accountability, and development objectives through a mandatory expenditure model. (AI Summary)

Export potential of silica ramming mass grows through refractory demand, export incentives, and compliance-driven market expansion.
India's export potential in pre-mixed high-quality silica ramming mass is supported by abundant quartzite reserves, established manufacturing capacity, and strong demand from steel, iron, alloy, foundry, and metal recycling sectors. Exporters are advised to verify product classification and comply with customs, GST, banking, and foreign exchange requirements. Growth is aided by RoDTEP, duty drawback, advance authorization, EPCG, GST refunds, ECGC cover, and other export promotion measures. (AI Summary)

Unconventional trademarks in India face distinctiveness, graphical representation, and functionality hurdles across sounds, colours, shapes, and sensory marks.
Unconventional trademarks in India extend beyond conventional word and logo marks to include sounds, colours, shapes, textures, holograms, scents, tastes, and personality-based identifiers. The Trade Marks Act, 1999 and Trade Marks Rules, 2017 provide the framework for protection, but registration still depends on distinctiveness and, where relevant, graphical representation. Sound marks and colour-combination marks are comparatively more recognisable, while shape marks are limited by functionality and statutory exclusions. Smell, taste, and texture marks remain difficult because of representation and proof concerns. (AI Summary)

Territoriality principle in trademark law controls transborder reputation claims where foreign goodwill alone cannot establish Indian protection.
Territoriality principle in Indian trademark and passing off law requires a claimant to show use, reputation, or spillover goodwill in India before the defendant's market entry; foreign registrations, international awards, online visibility, and global first use do not by themselves establish protectable Indian goodwill. Similarity between the marks WHISTLER and THE WHISTLER, together with identity of goods, was treated as highly relevant because liquor is commonly ordered verbally in India, making phonetic resemblance significant in assessing confusion. (AI Summary)

Input Tax Credit reversal not required when the recipient never availed ITC on returned goods under GST.
Certificate of non-availment of Input Tax Credit is used where credit notes are issued for return or rejection of goods under section 34 of the CGST/TNGST Act, 2017. It records that the recipient did not avail, utilise, or retain ITC on the original supplies and therefore no ITC reversal is required. The note says the certificate supports GST compliance, audit verification, assessment, and other departmental proceedings, and includes an annexure for credit note and invoice details. (AI Summary)

Betting and gambling law: staked online games fall within State power, outside Article 19 protection.
The Supreme Court held that the expression "betting and gambling" in Entry 34 of List II is not confined to betting on games of chance. Once money is staked on the uncertain outcome of a game, the activity falls within betting and gambling irrespective of whether the underlying game involves skill or chance. Such activity was treated as res extra commercium and outside Article 19(1)(g), so a total prohibition does not attract proportionality review. (AI Summary)

GSTAT appeal deadline extension urged to preserve an effective second appeal remedy and address portal capacity concerns.
Extension of the GSTAT second appeal filing deadline is urged in view of the limited number of appeals filed on the portal, the large backlog of eligible appeals, and concerns about portal capacity and system readiness. The article notes that the current deadline for filing appeals under section 112 of the CGST Act is 30/06/2026 for orders of first appellate authorities up to 31/03/2026, and argues that the GST Council should consider extending the due date so that appeals arising up to 30/06/2026 may be filed until 31/12/2026. (AI Summary)

GSTAT appeal deadline remains governed by statutory notification, with extension dependent on Government action, not Tribunal discretion.
The filing deadline for appeals on the GSTAT portal remains 30 June 2026 because it is fixed by a statutory notification under the GST law. GSTAT has clarified that it does not have independent power to extend a deadline prescribed by the Central Government, and any extension would require action by the competent Government authority through the appropriate legal mechanism. No official notification presently extends the deadline, so taxpayers are advised to proceed on the basis that the existing timeline continues to apply. (AI Summary)

Curative jurisdiction in GST litigation remains a rare remedy, unavailable for reopening concluded penalty disputes without exceptional grounds.
Curative jurisdiction in the Supreme Court is an extraordinary and narrowly confined remedy available only after dismissal of a review petition, and it cannot operate as a second appeal or a further round of routine reconsideration. In the GST context, Section 74 is reserved for cases involving fraud, wilful misstatement, or suppression of facts to evade tax, and is not meant to apply mechanically to every instance of delayed or unpaid tax. The article emphasizes that later payment of tax does not necessarily erase an earlier default, especially where the statutory conditions for pre-notice protection are not fully satisfied. (AI Summary)

Preferential share pricing must match valuation reports; even marginal underpricing can create Companies Act non-compliance.
Preferential issue of shares under Section 62(1)(c) must not be priced below the value determined in the valuation report of a registered valuer. Where shares were allotted at Rs. 334 instead of Rs. 334.59 by rounding off the valuation, the article treats the allotment as non-compliant with Rule 13(3). It also states that later recovery of the differential amount with interest, a suo motu application, and absence of mala fide intent do not by themselves remove liability under Section 450. (AI Summary)

Corporate card rebate on tax payments treated as a monetary adjustment, not a taxable supply under GST.
GST applies only to a supply made for consideration, and a rebate linked to corporate card usage for tax payment is treated as a post-transaction monetary adjustment. Such rebate does not represent an identifiable supply of goods or services by the card user to the bank, but merely reduces the outstanding liability and falls within a transaction in money. The corporate card arrangement is also described as a short-term credit facility, with the rebate operating as a discount on financial accommodation and remaining outside GST. (AI Summary)

Cloud accounting compliance demands accessible, secure, and auditable financial records, with legal accountability staying with the organization.
Cloud-based accounting improves efficiency and access, but it also makes the legal location, accessibility, security, and auditability of financial records a central compliance issue. The article explains that electronic books of account may be maintained under the Companies Act, 2013, yet the company remains responsible for retrievability, integrity, and preservation when records are hosted by third-party providers. Similar obligations arise under income-tax, GST, information technology, and data protection regimes, which require timely production of records, reasonable security practices, and continued accountability for personal data. The article recommends vendor due diligence, backup planning, disaster recovery, and robust cloud governance. (AI Summary)

Coconut export compliance and value addition shape India's competitiveness through classification, registrations, documentation, and incentive schemes.
India's coconut export sector depends on accurate HSN classification, export compliance, and product-specific handling for fresh coconuts, tender coconuts, copra, coconut oil, coconut water, coconut milk products, coir fibre, and activated carbon. Exporters are expected to verify current ITC-HS codes before shipment and align exports with customs clearance, incentive eligibility, and trade documentation requirements. The export framework also includes mandatory registrations, destination-linked certifications, packaging standards, INCOTERMS, export documentation, and support schemes such as RoDTEP, duty drawback, ECGC cover, AEO certification, Advance Authorisation, and EPCG. (AI Summary)