Writ jurisdiction: High Courts may review national consumer commission orders where no statutory appeal exists.
High Courts may entertain a writ petition under Article 227 against National Commission orders when the statutory scheme provides no further appellate remedy; however, the High Court must exercise that supervisory jurisdiction within its strict parameters and apply rigorous standards when granting interim relief. (AI Summary)

GST rate recommendation for online gaming and casinos may apply pending valuation guidance, impacting compliance and reporting.
A 28% GST rate has been recommended for online gaming, casinos and race courses while valuation issues remain unresolved; GST collections have risen due to compliance measures and technology, prompting rate rationalization discussions. Administrative changes include GSTN advisories on negative liability for composition taxpayers, new Annual Aggregate Turnover functionality with amendment and officer review, temporary portal reporting for a new intermediate rate, and guidance on incomplete GSTR 2B. Judicial/regulatory updates note the one third land abatement held ultra vires and that show cause notices may be issued to recover adjudication granted refunds. (AI Summary)

Transfer of business as a going concern treated as a supply of services, eligible for nil-rate subject to going-concern conditions.
The sale of an independent operating unit-transferring assets, liabilities, employees and continuity of business-raises whether the transfer is of goods or services and whether it qualifies as a "going concern" for nil-rate treatment. The Authority treated the composite transfer as a supply of services and held that the nil-rate notification applies subject to satisfaction of the conditions that establish the transfer as a going concern, including evidence of continuity and absence of intent to liquidate or curtail operations. (AI Summary)

E-invoicing obligation under GST expands to more taxpayers, requiring electronic IRN generation and coordination with e-way bills.
The article explains the phased mandatory introduction of e-invoicing under GST, requiring taxpayers above the notified turnover threshold to obtain an Invoice Reference Number (IRN) from the Invoice Registration Portal before issuing invoices or moving goods. It summarises integration and registration modes, reuse of credentials with e-way bills, restrictions on amendment after IRN generation, rules for cancellation and reissuance, QR code printing requirements, and the treatment of reverse charge invoices. (AI Summary)

Vicarious liability of directors: directors can face criminal exposure for company cheque dishonour when proved in charge or negligent.
Criminal liability for dishonour of company cheques may be visited upon natural persons who were in charge of and responsible for the conduct of the business; liability arises either by proving that a person was in actual control of day to day operations or by proving consent, connivance or neglect by directors or officers. The prosecution bears the initial burden to establish control, while an accused bears the onus to prove lack of knowledge or exercise of due diligence. Complaints should name the company as principal accused and contain specific averments that a director managed the company's affairs at the relevant time. (AI Summary)

Revised return filing deadline should be rationalized to align with scrutiny notice timelines and restore taxpayer confidence.
Section 139(5) allows a taxpayer to file a revised return for any omission or wrong statement, at any time before completion of assessment or before three months prior to the end of the relevant assessment year, whichever is earlier. The current uniform cut-off has been reduced by successive amendments and can curtail the revision window where assessment concludes early. The author proposes extending the revision period by tying the deadline to the last date for issuing a notice under section 143(2), plus a brief additional interval, to permit reasoned corrections and bolster taxpayer confidence. (AI Summary)

Bail deposit through electronic credit ledger permitted where input tax credit is not shown fraudulent, subject to court conditions.
The article addresses whether a court-ordered bail deposit may be paid from a taxpayer's electronic cash ledger or by debiting the electronic credit ledger. It explains that the electronic cash ledger accepts payments for tax and related dues and that the electronic credit ledger records self-assessed input tax credit whose utilisation is governed by GST payment rules. Where ITC has not been shown to be fraudulent, debiting the credit ledger to satisfy a bail-deposit condition falls within the statutory payment framework, while substantive eligibility of ITC for such use remains a contested compliance question. (AI Summary)

Genuine mistake in GST TRAN-1 should not bar claim of input tax credit; enable administrative correction.
Genuine mistakes in the completion of Form GST TRAN-1 should not operate to deny an assessee the entitlement to Input Tax Credit. Where an assessee inadvertently misfilled TRAN-1 and promptly sought correction, the administrative response is to permit correction so the assessee can complete Form GST TRAN-2 and claim credits legitimately due. Administrative mechanisms include enabling a portal revision facility for TRAN-1 or, if unfeasible, accepting manual filings to permit completion of TRAN-2. (AI Summary)

Extension of limitation: 90 day transitional window from March 1, 2022; applicability extends to government authorities.
Extension of limitation periods ordered in response to COVID suspends or extends prescribed timelines for petitions, suits, appeals and all quasi judicial proceedings from 15.03.2020 until further order, with a transitional rule granting a 90 day limitation from 01.03.2022 for matters whose limitation fell between 15.03.2020 and 28.02.2022; the extension is binding on courts, tribunals and authorities and applies to all persons, including government authorities, and covers proceedings where limitation governs initiation, condonation or termination. (AI Summary)

Tolerating an Act: statutory compensation for cancelled allotments not treated as taxable consideration under service tax law
Compensation paid by a subsequent allottee to a prior allottee for investment in land and mine infrastructure is not consideration for tolerating an act because the prior allottee had no voluntary choice to tolerate cancellation, no agreement to tolerate for consideration, and both cancellation and payment arose by operation of law; statutory reimbursement therefore falls outside the taxable concept of tolerating an act under service tax. (AI Summary)

Notional rent of stock in trade should not be taxed as house property income; treat it as business income instead.
Notional rental income of house property held as stock-in-trade should not be taxable under Income from House Property because such property is occupied for business purposes and income from it is chargeable as business income. Although an amendment deems annual value nil for a limited post-construction period, once that period ends annual value would otherwise be determined; the author argues this creates inconsistency with the business-occupation exclusion and with accounting for real income, and that practical deductions for vacancy or unrealizable rent will neutralize any notional inclusion. (AI Summary)

Valuation under GST: mandatory uniform deduction for land value invalid, valuation must reflect actual contract price.
Where land has been developed prior to contract and development was not undertaken at the buyer's behest, the transfer is sale of land and not a taxable construction service. Valuation must follow the transaction value principle under Section 15: the actual price paid or payable is primary. A mandatory uniform deeming deduction for land applied irrespective of ascertainable contract values departs from Section 15, is arbitrary across differing factual scenarios, and cannot be sustained in place of valuation based on actual consideration. (AI Summary)

Penalty for breach of contract not treated as consideration for services and therefore not subject to service tax.
Liquidated damages or penalty payments recovered for failure to achieve the Minimum Guarantee Tonnage under a port services agreement are not consideration for a taxable service. The penal clause compensates the port for loss and deters breaches, has no nexus with the taxable service rendered, and thus amounts recovered as compensation for breach do not form part of the taxable value or constitute consideration for service tax purposes. (AI Summary)

Scrutiny of GST returns: procedures for notice, explanation, and further compliance actions under GST scrutiny framework.
Scrutiny requires the proper officer to verify returns using system data and analytics-selected cases, issue a consolidated Form GST ASMT-10 noting discrepancies, allow explanation in Form GST ASMT-11 or payment through the prescribed form, and conclude proceedings with Form GST ASMT-12 if explanations are acceptable; failure or unsatisfactory explanation may lead to audits, special audits, inspection, search and seizure procedures, or tax determination, and officers of specified rank may access business premises for inspection. (AI Summary)

Charitable trust compliance: prescribed income application and investment rules determine tax exemption and trigger penalties for violations.
Charitable trusts must apply a prescribed portion of income for charitable purposes and meet investment, recordkeeping and payment mode conditions to retain tax exemptions. Accumulated income not applied within the permissible period is chargeable; corpus from accumulated income is not treated as application. Specified income is subject to a targeted flat tax with disallowance of deductions, and noncompliance attracts disallowances, penalties and potential registration cancellation. (AI Summary)

Fake invoice detection and enforcement: risk profiling, ITC blocking, registration cancellation and prosecution under GST penalty framework.
The SOP targets fake-invoice fraud through early risk profiling, identification of invoice generators and users, verification of physical premises and cross-checks with regulator data, followed by enforcement actions-show cause notices, blocking of Input Tax Credit, cancellation of registration, attachment of assets, detention/confiscation, and prosecution -and penalties for those who issue false invoices, fraudulently avail or distribute input tax credit, falsify records, or aid and abet such offences. (AI Summary)

Cenvat credit entitlement for outward transportation services depends on compliance with prescribed documentary conditions and verification.
Services described as from the place of removal (pre-amendment) can prima facie qualify as input services for outward GTA transportation up to the customer's place, but allowance of CENVAT credit is contingent on satisfying conditions prescribed by the Board's circular; the revenue must verify production of required documents and compliance with those conditions before denying credit. (AI Summary)

Typing errors can distort electronic communications; verify and troubleshoot input devices, save revisions, and request corrections.
The article warns that typing errors-caused by human inattention or technical faults-can change meaning and harm the sender's credibility. It contrasts laborious typewriter corrections with modern saving, editing and versioning tools, then identifies common computerized causes (battery, moisture, driver or motherboard issues, keyboard settings, software updates) and notes that numerical entries and formulae are especially error-prone. Practical measures include checking caps/num/insert keys, cursor settings, using undo/redo, cleaning, reinstalling drivers, and preserving originals; readers are asked to share remedies. (AI Summary)

Bank liability for locker theft requires compensatory payment when losses stem from security failures or employee fraud.
Banks are liable for loss of safe deposit locker contents caused by events such as fire, theft, burglary, dacoity, robbery, building collapse or fraud by bank employees; regulatory instructions tie compensatory liability to a multiple of the prevailing annual locker rent and impose on banks an affirmative duty to secure premises and prevent such incidents, limiting banks' ability to disclaim liability for failures of due diligence. (AI Summary)

Deemed land value deduction invalidated: mandatory fixed fraction rule optional where actual land price is ascertainable.
The Gujarat High Court held that GST on construction services must be levied on the actual price where that price is ascertainable, declaring the blanket deeming of a fixed land fraction in Notification No.11/2017 ultra vires. Deeming fictions apply only when actual value cannot be determined; agreements specifying land price permit deduction of that actual value. The Court read down the notification to make the deemed deduction optional and directed that valuation rules be used where declared land or construction values are doubtful. (AI Summary)