Prosecution thresholds under customs law limit arrests and prosecutions to categories meeting prescribed value and conduct criteria.
Prosecution and arrest under the Customs Act are conditioned on prescribed monetary and conduct based thresholds together with assessment of the offender's role and mens rea. The Department's successive circulars raise and consolidate thresholds across categories-unauthorized importation, outright smuggling, willful mis declaration or concealment in appraisal cases, fraudulent evasion of duty, and fraudulent availment of drawback-mandating that new sanctions comply and that unfiled sanctioned cases be re reviewed; arrest is exceptional and generally follows the same thresholds, except for specified offences where value limits do not apply. (AI Summary)

Prosecution policy: guidance sets criteria and procedural safeguards for initiating GST criminal proceedings and evidence handling.
Guidance prescribes the framework for initiating and conducting prosecution under section 132 of the CGST Act, requiring case-by-case assessment of evidence, gravity of offence and quantum of tax evaded or misused ITC. Prosecution is discouraged for technical disputes or mere adjudicated demands and should target persons who actively managed or connived in offences. Mandatory prior sanction from Principal Commissioner/Commissioner or equivalent DGGI authority is required before filing; arrests warrant expedited filing and coordination with the Public Prosecutor on evidential exhibits. (AI Summary)

Interest liability arises under GST even where ledger credits exist if the tax was not actually debited or paid.
Interest under Section 50 of the CGST Act is chargeable where GST was not remitted, notwithstanding balances in the electronic cash or credit ledgers, because ledger balances are not payment until actually debited or utilized; availability of input tax credit alone does not preclude interest, and authorities on return timelines are inapposite to this requirement. (AI Summary)

Transaction value governs GST valuation; inclusions, discount exclusion rules, prescribed methods and related person definitions apply.
Section 15 makes transaction value the default GST valuation where supplier and recipient are not related and the price is sole consideration. It specifies inclusions (non GST levies, supplier liabilities borne by recipient, incidental expenses charged to recipient, interest/penalties, and subsidies linked to price) and exclusions for discounts (if invoiced at or before supply, or post supply when pre agreed and input tax credit is reversed). If transaction value cannot be determined, prescribed methods apply, and government notified supplies are valuated as prescribed; a detailed deeming clause defines related persons. (AI Summary)

Classification of amusement park rides as non motor vehicles triggers standard GST rate under the tariff notification.
The Product are not motor vehicles because they are not roadworthy, not designed for transport of persons and operate only on fixed or restricted courses; they fall within the amended tariff description of "amusement park rides" and accordingly attract GST at the rate specified for amusement park rides under the applicable notifications. (AI Summary)

Arrest under GST: non-bailable cognizable offences require recorded reasons, minimal force, and prompt Magistrate production.
Section 69 permits arrest where the Commissioner has reason to believe offences under Section 132-such as supply without invoices, issuance of invoices without supply, wrongful input tax credit, or collection of tax not remitted-have been committed; these offences are cognizable and non-bailable. Arrest requires recorded unambiguous reasons based on credible material, limited to custodial necessity to protect investigation or prevent tampering, must follow CrPC procedures and section 69(3), include an arrest memo stating grounds and particulars, inform a nominated person, ensure gender-appropriate arrest and medical examination, and oblige prompt Magistrate production or bail and specified reporting to authorities. (AI Summary)

Automatic refund of extra duty deposit affirmed, refundable without filing a refund application and not time barred.
The tribunal held that an Extra Duty Deposit paid as a security during provisional assessment is refundable automatically upon finalisation of assessment without the importer being required to file a statutory refund application; a refund claim filed later cannot be rejected as time barred where the deposit ought to have been returned automatically. (AI Summary)

Agreeing to refrain or tolerate an act is a taxable supply when payment is consideration; pure penalties and compensation are excluded.
Agreements to refrain from an act, to tolerate an act or to do an act are supplies of services under Entry 5(e) when payment is consideration for that specific obligation; contractual charges that enable or modify the primary service (such as cancellation charges or late payment fees) are taxable as part of the principal supply, whereas pure compensation, fines, penalties, liquidated damages for breach or forfeiture that confer no benefit do not constitute consideration and are not taxable. (AI Summary)

Pre-deposit requirement cannot be satisfied by debiting GST electronic credit ledger under excise pre-deposit rules.
The GST electronic credit ledger is confined to payment of self-assessed output tax and prescribed uses; it does not permit utilization as a substitute for the mandatory pre-deposit required by the erstwhile Central Excise pre-deposit rule. Debits from the GST credit ledger cannot be equated to payments from the former CENVAT register for meeting excise pre-deposit obligations, and reliance solely on electronic credit ledger reversal leaves the statutory pre-deposit requirement unsatisfied. (AI Summary)

MCA21 V3 rollout adjusts company and LLP filing availability as core company forms migrate to the new portal.
MCA21 V3 is a phased technology upgrade adopting micro services, AI and analytics to migrate core company forms and enforcement modules to a new portal; nine company forms are scheduled to go live on the V3 platform, LLP filings will be temporarily unavailable on V3 during the cutover window, and the V2 portal will remain available for company filings while remaining modules are deployed within the calendar year. (AI Summary)

Maintenance of company books now requires continuous accessibility in India, daily backups on India based servers and disclosure of in country controller.
Electronic books of account must remain accessible in India at all times, with daily backups stored on servers physically located in India; companies must annually notify the Registrar of service provider details and, if the provider is outside India, the name and address of the person in control of the books in India. (AI Summary)

Responsibility for HSN Code now rests with bidders, affecting tender GST classification and post-award tax compliance.
Recent GST developments report sustained buoyant collections and increased direct tax receipts. The Supreme Court ruled that bidders bear responsibility for declaring the HSN code and GST rate in tenders and ordered transmission of contract award details to jurisdictional officers. The Court also held the Insolvency and Bankruptcy Code limits Customs authorities' recovery powers during moratoriums, preventing sale or confiscation under the Customs Act. CBIC issued guidelines for prosecution under section 132 CGST, specifying sanctioning, monetary thresholds, monitoring, compounding and withdrawal procedures, while anti-profiteering scrutiny of GST-related price hikes continues. (AI Summary)

Extended Producer Responsibility requires producers to collect and recycle waste batteries and use EPR certificates for compliance.
Central to the regime is Extended Producer Responsibility, placing obligation on producers and importers to ensure collection and processing of waste batteries, prohibiting landfill disposal and incineration, and allowing producers to authorize third parties to meet obligations. The rules mandate online registration, reporting and auditing, and establish a centralized portal for exchange of EPR certificates between producers and recyclers/refurbishers. Non fulfilment attracts environmental compensation under the Polluter Pays Principle, with funds used to collect and recycle or refurbish uncollected waste batteries. (AI Summary)

Settlement scheme for reversal trades enables eligible entities to apply online to resolve pending enforcement proceedings.
SEBI's settlement scheme permits entities that executed reversal trades in the illiquid stock options segment and have pending proceedings to file an online settlement application with notarised undertakings, PAN and annexures, pay a non refundable registration fee and the displayed settlement amount via the SEBI portal, after which a composite settlement order will be issued once the scheme closes; enforcement action will continue against non participants. (AI Summary)

Structured digital database requirement mandates internal maintenance and long-term preservation with compliance certification for regulated insider information.
Regulation 3(5) mandates that entities holding unpublished price sensitive information maintain an internally controlled Structured Digital Database recording the nature of UPSI, the names of persons who shared it, and the names and identifiers of recipients, with time stamping, audit trails and non tamperable controls; outsourcing of the SDD is prohibited. Regulation 3(6) requires long term preservation of SDD records and retention during any regulatory investigation, and compliance must be certified addressing access controls, completeness, timing, identity capture, internal maintenance and audit measures. (AI Summary)

Seizure and provisional release: seized goods may be released on bond and bank guarantee, with security encashment for non production.
Seized goods may be provisionally released only upon execution of a bond in Form GST INS 04 for the value of the goods and furnishing a bank guarantee as security equivalent to the applicable tax, interest and penalty or on payment of those liabilities. If the person to whom goods are provisionally released fails to produce the goods at the appointed time and place, the security shall be encashed and adjusted against the tax, interest, penalty and fine payable in respect of such goods. Seized documents not relied upon for notice must be returned within thirty days, and seized goods must be returned if no notice is given within sixty days subject to authorized extensions. (AI Summary)

Ombudsman for Digital Transactions enables free, expedited redress for consumer grievances about deficiencies in digital payment services.
The Scheme creates an Ombudsman for Digital Transactions to provide free, expeditious redress for deficiencies in digital payment services by System Participants, with defined scope, territorial jurisdiction, and filing prerequisites. Complainants must first approach the System Participant; complaints are subject to limitation periods and may be rejected for prior adjudication, concurrent proceedings, frivolousness, or non maintainability. The Ombudsman may summon information, ensure confidentiality, and dispose matters by settlement, conciliation or Award. Awards are reasoned, capped, require complainant acceptance to take effect, and System Participants must implement them and report to the Reserve Bank; appeals lie to the specified Appellate Authority. (AI Summary)

Mistake apparent from record: rectification requires notice and consideration of department-processed TDS records before altering credits.
Rectification under section 154 is limited to correcting a mistake apparent from the record; authorities must consult department-processed records such as Forms 26AS and Form 16A and must give notice and a reasonable opportunity to be heard before any amendment that enhances assessment or reduces a refund. If TDS credits are reflected in processed departmental records and relied upon by the taxpayer, changes should not be made absent demonstrable mistake apparent on the record, and non-final corrections by deductors/collectors should not be given immediate effect. (AI Summary)

Digital Identification Number requirement: urged nationwide implementation to enhance transparency and accountability in indirect tax communications.
The document summarises the mandatory Digital Identification Number (DIN) regime: a unique 20 character code required on specified departmental communications, its structural composition, limited exceptions for technical or urgent out of office situations, and a 15 working day post facto regularisation procedure involving supervisory approval and retroactive DIN generation and filing. It notes an online verification facility for DIN authenticity and recounts the Supreme Court's directive that the Union and GST Council issue advisories urging States to implement the DIN system to enhance transparency and accountability, with Andhra Pradesh issuing a conforming circular. (AI Summary)

Natural justice violation led to quashing of ex parte ITC denial and freezing orders; reassessment ordered after hearing.
The High Court quashed an ex parte order denying Input Tax Credit, the consequent demand and third party bank freezing notice for breach of natural justice and absence of reasoned determination; bank accounts were ordered to be de frozen, the Assessing Authority directed to redecide the case on merits after affording opportunity of hearing and recording essential documents, and the taxpayer required to deposit twenty percent of the demand as interim compliance with refund of any excess within two months. (AI Summary)