Provisional attachment under GST must be a last resort, evidence based measure with mandatory reasoned orders and hearing.
Provisional attachment under GST must be a measure of last resort based on the Commissioner's reasoned opinion supported by tangible material showing that attachment is necessary to protect government revenue; statutory conditions and procedural safeguards, including addressing objections by a reasoned order and affording opportunity to be heard, must be strictly followed. Recent case law quashed attachments where there was non-application of mind, and a legislative amendment has broadened the trigger for attachment, raising concerns about potential misuse absent strict compliance with legal safeguards. (AI Summary)

Bilateral netting of qualified financial contracts is enforceable and close-out netting remains effective despite insolvency.
The Act makes bilateral netting of qualified financial contracts enforceable between qualified financial market participants and protects close-out netting from being affected by insolvency or administration. Close-out netting may be invoked on events of default or termination events, allows termination and valuation of obligations into a single net amount, and requires net amounts to be determined under the netting agreement or, failing agreement, by arbitration. Amounts under close-out netting are final, irrevocable and binding, and administration practitioners are barred from invalidating transfers, collateral realisation or payment obligations under a netting agreement. (AI Summary)

Notice authentication: lack of specific portal authentication can render tax notices challengeable as non est and ground for appeal.
The document stresses that issuance and service of tax notices are distinct from portal authentication: if a notice or order cannot be located via the portal's specific search (PAN, assessment year, date, document type), it lacks the particularized authentication necessary to bind the assessee and may be treated as non est. DIN-based search results are characterised as vague and not binding when event-specific search fails to reproduce the document. Taxpayers should preserve portal search pages and may raise a jurisdictional challenge or additional ground of appeal where specific-search authentication is absent. (AI Summary)

E-pass requirement for curfew travel; movement allowed only with e-pass and non-compliance attracts prosecution under penal provisions.
A temporary E-pass requirement permits travel during curfew hours only with a valid e-pass obtained via the designated portal; applicants must provide contact details, district, place of engagement, upload ID proof and an employer authorization letter. Existing curfew e-passes remain valid without re-application for the extension. Furnishing incorrect information may expose applicants to prosecution under applicable penal provisions. The article lists permitted services during lockdown, including food retail, pharmaceuticals, banking, telecom, delivery/e commerce of essentials, fuel and utilities, selected manufacturing, security services, cold storage and home food delivery. (AI Summary)

Government accounting standards guide transition to accrual reporting and require board-led standard-setting with public exposure and government notification.
GASAB is mandated to formulate Government Accounting Standards and Indian Government Financial Reporting Standards for cash and accrual accounting to enhance transparency, uniform disclosure and public accountability. Its standard setting procedure entails Secretariat identification of issues, consultative groups and Technical Advisors, preparation and board deliberation of discussion papers, public exposure of draft standards for comments, finalisation and forwarding to the Government for notification in accordance with constitutional provisions. Meetings follow quorum and voting rules and dissenting views are recorded. (AI Summary)

Limited Liability Partnership as Partner: an LLP's separate legal personality permits it to join a partnership and incur firm liabilities.
An LLP, as a separate body corporate with perpetual succession and capacity to sue and be sued, qualifies as a "person" and may become a partner in a partnership firm; the LLP's own liabilities as a partner are governed by the Partnership Act and are distinct from the limited personal liabilities of its partners under the LLP statute, so differences in liability regimes do not preclude registration of a partnership including an LLP. (AI Summary)

Job work classification under GST challenged as supply of alcoholic liquor outside GST by contracting parties
The AAAR characterised PIL's manufacture and allied activities under a detailed manufacturing agreement as job work, applying GST on the basis that Crown dictated specifications, buyers and cost allocations; the author contends the statutory concept of job work is inapplicable because PIL procures inputs, invoices buyers, bears insurance and receives sale proceeds, indicating an independent supplier relationship and a principal-to-principal supply of alcoholic liquor outside GST. (AI Summary)

Conciliation proceedings require suspension of strikes and lockouts during pendency and set timelines for reporting and tribunal recourse.
Conciliation under the Industrial Relations Code empowers appointed conciliation officers to mediate industrial disputes, enter premises after notice, enforce attendance and document production with civil court like powers, and to investigate and attempt settlement without delay. Officers must report settlements by sending a memorandum to the appropriate Government or, if unsuccessful, provide a full report explaining steps taken and reasons for failure within prescribed timelines. Settlements signed outside conciliation are binding if prescribed formalities are met. Strikes and lock outs are prohibited during conciliation and for a short period after; unresolved matters may be pursued before the Tribunal within prescribed periods. (AI Summary)

Stakeholders' consultation committee advises the liquidator on sale and asset maximization, with non binding recommendations and recordkeeping obligations.
A Stakeholders' Consultation Committee must be constituted within sixty days of liquidation to advise the liquidator on sale and related matters; its composition is category based with specified maxima, representatives may be nominated or selected by highest claims, its advice requires a two thirds vote but is non binding on the liquidator who must record reasons for divergence, convene and chair meetings as required, and maintain consultation particulars in the prescribed Form A while the liquidator prepares and updates a category wise list of stakeholders based on proofs of claim. (AI Summary)

Taxability of licensing services: GST applies to licensing fees for mineral extraction under reverse charge for continuous past supplies.
Advance ruling concerned GST on royalties for iron ore mining under reverse charge for July 2017-December 2018. AAR members differed on jurisdiction over past supplies; AAAR treated the mining licence and royalty payments as a continuous activity within AAR/AAAR jurisdiction. Relying on Notification No. 27/2018 and GST Council materials to ascertain legislative intent, AAAR concluded that licensing services granting the right to use minerals, including exploration and evaluation, are taxable and governed by the rate prescribed in the notification for the period. (AI Summary)

Access to electronic tax records should enable assessors to use portal data to reduce repetitive document requisitions.
Face Less Assessments exhibit a deficiency where ReAC Units either lack access to or fail to use electronic records on the taxpayer portal-ITRs, TAR, audited accounts, TDS/TCS returns and CPC reconciliation reports-leading to repetitive requisitions. Granting assessors routine access to all portal data and third party filings would permit direct verification, reduce unnecessary queries, and streamline faceless e proceedings; alternatively, the issue may reflect inadequate training of staff to retrieve available e documents. (AI Summary)

Registration and return filing: compliance requires timely GST registration, GSTR 3B/GSTR 1 filings and e way bill generation.
GST compliance under the consolidated indirect tax regime requires registered persons to obtain registration across defined categories, file periodic returns (notably monthly GSTR 3B and transactional GSTR 1) and generate e way bills for transported goods. Tax collections are reported by CGST, SGST, IGST and Cess, with IGST receipts apportioned to States and Union Territories through monthly settlements. Portal metrics record filing timeliness, e way bill generation modes and transport mode distributions, which together reflect operational compliance and revenue settlement mechanisms. (AI Summary)

Input tax credit delinking from original invoices faces conflicting interpretation after amendment, risking litigation over claim periods.
The amendment delinks entitlement to Input Tax Credit on debit notes from the financial year of the original invoice, permitting claim periods based on the year the debit note is issued; however, a Gujarat AAR ruling treated the invoice year as decisive despite the amendment, raising interpretive conflict. The explanatory memorandum supports delinking for purposes of availing credit, commentators note possible retrospective-curative arguments and emphasize litigation risk given competing views about the effect of a notwithstanding clause and vested-credit jurisprudence. (AI Summary)

Product classification priority: specific repellant tariff heading prevails over residual medicament description for marketed mosquito ointment.
The product is marketed and packaged as a mosquito repellent and, given its insect-repellent chemistry, use, and common parlance identity, it is classifiable under the specific tariff description for repellants rather than a residuary medicament heading; the advance ruling and appellate review both applied specific-over-residual interpretation, common parlance, composition, and usage tests to reach classification under the repellant heading. (AI Summary)

Digital bank transfers rebut s.68 when payer names appear in bank records and transfers are honored by banks.
Digital e banking transfers (RTGS/NEFT/transfers) credited to the assessee's bank account with payer names recorded in the bank statement and supported by confirmations and identity particulars (PAN, KYC) demonstrate realization of funds by the payer's bank and rebut classification as unexplained cash credit; such banking receipts ordinarily discharge the assessee's evidentiary burden and render invocation of s. 68 inappropriate, while inquiries demanding third party bank statements or balance sheets exceed the reasonable scope of what a recipient can provide. (AI Summary)

HSN code invoice requirement tightened, mandating valid published HSN/SAC reporting and portal support for disputed codes.
Compliance tightened from April 1, 2021 with expanded HSN/SAC invoice requirement: taxpayers above a turnover threshold must report six-digit HSN codes (others four digits) on invoices; only valid published HSN digits are accepted on GST/e-invoice/e-way bill portals and taxpayers may seek portal support where valid codes are not accepted. Administrative moves include wider adoption of e-invoicing to curb evasion and advance rulings treating gift vouchers as instruments of consideration with underlying supplies taxable on redemption. (AI Summary)

Transfer of tribunal functions: appellate and adjudicatory powers relocated, altering appeals, terminology and appointment processes across statutes.
The Ordinance transfers adjudicatory and appellate functions from specified tribunals and Appellate Boards to High Courts or principal civil courts and Registrars, omits and redefines tribunal related definitions and provisions across multiple statutes, removes statutory provisions establishing tribunal composition, jurisdiction and procedure, and substitutes a new appointment and service regime under the Finance Act featuring a Search cum Selection Committee, prescribed qualifications, age and tenure limits, and amendments to the Eighth Schedule. (AI Summary)

Stamp paper validity: central law allows use beyond the refund period, though some states treat unused stamps as invalid.
The central stamp statute permits use of previously purchased stamp papers beyond the refund period because the refund provision concerns only reclamation of value and does not impose an expiry on use. However, specific state laws treat unused stamps as invalid if not used or surrendered within a prescribed period, creating state-level exceptions to the central rule and requiring attention to state stamp legislation for validity. (AI Summary)

Procedural fairness in faceless assessments: excessive, detailed notices and short compliance times impair taxpayers' ability to comply.
Faceless scrutiny is generating unduly elaborate questionnaires and short compliance deadlines that disregard available electronic returns, prior assessments and first year filing realities, producing procedural bias and wasted time for taxpayers and tax authorities. Notices frequently demand extensive documentary proof for capital introductions, squared loans, partner remuneration, commissions and small tangible assets, increasing litigation risk. The author proposes regulatory alignment of departmental information demands with accounting software-standardized, exportable templates or one click data access-to reduce evidentiary burdens and require reasonable compliance timeframes. (AI Summary)

Reassignment of tribunal appeals: multiple tribunal jurisdictions redirected to High Court or Commercial Court for appellate review.
The Ordinance removes statutory tribunals and appellate boards from multiple enactments and reallocates their appellate and procedural functions to High Courts or Commercial Courts, omitting tribunal definitions and governance provisions and substituting court fora for appeals, staff, terms of service, fees and rule making powers formerly vested in tribunals. (AI Summary)