Security transaction tax credit: treat STT as tax collected like TDS/TCS to allow credit against income tax liabilities.
STT functions as a levy that substitutes for or reduces income tax on securities transactions, is collected irrespective of profit or loss and is not allowed as cost or transfer expense for capital gains; accordingly STT should be treated as tax collected on behalf of the revenue and granted credit like TDS/TCS or advance tax, with excess refundable against total tax paid. (AI Summary)

Profiteering found for failure to pass GST rate reduction; entities ordered to reduce prices and deposit proceeds.
Anti profiteering findings were sustained where a manufacturer and a distributor failed to pass on a GST rate reduction benefit; a comparative methodology contrasting pre and post reduction base prices established that base prices were increased so recipients did not receive commensurate price reductions. The authority quantified profiteered amounts, included excess tax collected on inflated bases, directed prospective price reductions, deposit of amounts into consumer welfare funds where recipients were unidentifiable, and payment of interest from date of collection. (AI Summary)

Consumer complaint jurisdiction: District Commissions process complaints, allow mediation, testing, and order remedies including replacement or compensation.
A consumer complaint under the Consumer Protection Act covers allegations of unfair trade practices, defective goods, deficient services, excess pricing, hazardous goods and product liability. Complaints are filed before the territorially competent District Commission, which has prescribed pecuniary limits. The Commission admits or rejects complaints, may refer matters to mediation, directs laboratory testing for alleged defects, manages procedure on affidavit and documents, and can order remedies including replacement, refund with interest, compensation, withdrawal of hazardous goods, interim orders, and has powers of review and appeal. (AI Summary)

Classification as diabetic food reclassifies nutritional powder with sugar substitutes as diabetic food, reversing beverage classification.
AAAR reversed the AAR and held Prohance D (chocolate) to be a diabetic food, reasoning that its formulation includes sugar replacements and ingredients targeted at diabetic patients, and rejecting a requirement that diabetic foods contain a high amount of dietary fiber; consequently the product is classifiable within the diabetic food description of the tariff rather than as a compound preparation for making non alcoholic beverages. (AI Summary)

Extrapolation technique in search assessments: limited applicability; must be justified by seized material and factual nexus.
Extrapolation projects income discovered for a limited period across the entire block period under section 153A only when seized material or corroborative indicia establish a nexus to other years. Block assessments retain year-wise units and require matching evidence for each year; absent additional records, assets, admissions or other cogent material, multiplication or blanket projection is arbitrary and unsustainable. (AI Summary)

Coastal Economic Zones policy: proposed fiscal and institutional incentives to attract port-linked investment and maritime clusters.
Proposed policy measures under the Sagarmala programme seek to establish Coastal Economic Zones (CEZs) and related port-linked clusters with SEZ-like legal status and incentives. Consideration is being given to producer-focused maritime subsidies comprising direct transfers, tax expenditures and other revenue concessions-ranging from corporate and business tax exemptions, accelerated depreciation and sector-specific exemptions to grants for ship acquisition, green shipping conversion, bunkering and port infrastructure. Complementary reforms include institutional arrangements modelled on industrial corridor authorities, infrastructure investments for last-mile connectivity, and regulatory ease-of-doing-business measures implemented through single-window clearances. (AI Summary)

Review jurisdiction is narrowly confined to specified grounds and cannot substitute for appeal or allow rehearing.
Review jurisdiction is statutory and narrowly confined to specified grounds: discovery of new and important evidence not producible with due diligence at the original hearing, mistakes or errors apparent on the record, and analogous sufficient reasons interpreted in light of the enumerated grounds. Review cannot correct errors requiring extended reasoning, cannot substitute for an appeal, and must be confined to materials available when the original decision was rendered; subsequent developments ordinarily do not justify review. (AI Summary)

Accurate transaction dating is essential to prevent tax disputes and ensure reliable accounts after disrupted recordkeeping.
Practitioners must reconstruct delayed entries with reasonable documented estimates and ensure transaction dates in bank and cash records are accurate; reconcile ledger postings to bank statements, use provisional memorandum entries pending cheque clearance, and implement controls to avoid misdating that can trigger tax scrutiny and audit adjustments. (AI Summary)

Integrated GST rebate restriction for Advance Authorization beneficiaries limits rebate eligibility and raises retrospective and equality concerns.
The dispute concerns entitlement to Integrated GST rebate for exporters using Advance Authorization inputs after amendments to the CGST Rules excluded rebate eligibility where AA or deemed-export benefits were availed. Petitioners argued absence of statutory power to bar rebate, discrimination against AA beneficiaries, blockage of transitional credits, and impermissible retrospective operation. The High Court reviewed the amended rule text, its retrospective application and later notifications that modified temporal effect and introduced switching between refund modes, noting continued enforcement actions and litigation risk for exporters who claimed rebate during the interim period. (AI Summary)

Invoice Furnishing Facility allows quarterly filers monthly invoice submission; changes filing periodicity and introduces auto-drafted credit statements.
Invoice Furnishing Facility allows quarterly filers to furnish outward invoices monthly for the first two months of each quarter with those invoices excluded from GSTR-1, while the third-month invoices are reported in quarterly GSTR-1; rule amendments introduce a monthly auto-drafted GSTR-2B for input tax credit, amend due dates and payment obligations for GSTR-3B, require quarterly filers to make monthly payments via Form GST PMT-06, provide an opting mechanism under rule 61A, and revise the e-invoice applicability threshold for B2B supplies. (AI Summary)

E invoicing mandate requires IRN and QR on eligible invoices; persistent return non filing may trigger e way bill blocking.
E invoicing is mandated for taxpayers above the turnover threshold, requiring an Invoice Reference Number (IRN) and QR code on eligible invoices; initial October relaxation allowed IRP reporting within thirty days but from November all eligible invoices must carry IRN and QR. Taxpayers must transmit standardized master codes (HSN, state, country, port, currency, UQC) to the IRP; lists of enabled GSTINs and GST Suvidha Providers are published. A mobile app permits IRN/QR verification and GSTIN status may be updated at the IRP. E Way Bill generation can be blocked for persistent non filing of specified returns. (AI Summary)

GST annual return due date extensions: successive orders and notifications moved the FY 2018-19 filing deadline to December 2020.
Successive central tax orders and notifications extended the GST annual return filing deadline for fiscal year 2018-19, postponing the due date for Forms GST-9, GST-9A and GST-9C through a sequence of administrative instruments issued between late 2019 and 2020. (AI Summary)

Virtual hearings enable courts to use video conferencing with procedural safeguards and mandated decorum for participants.
Virtual hearings were authorised under Article 142 to permit courts to function by video conferencing, with High Courts empowered to determine modalities, ensure access for litigants lacking facilities, maintain helplines for feed quality complaints, and restrict evidence recording by video conferencing without mutual party consent. Presiding officers may limit physical entry and adjourn where distancing is not possible. SOPs bar unauthorised sharing of video links or screens and provide for disabling access and disciplinary referrals for violations, while guidance addresses advocate dress and conduct in virtual proceedings. (AI Summary)

Right to default bail protects liberty when investigation delays prevent filing of charge sheet, enabling release on furnishing bail.
Default bail arises when police fail to complete investigation and file a charge-sheet within the detention periods under Section 167(2) CrPC; upon expiry of the relevant period, the accused is entitled to be released on bail if prepared to and does furnish bail. This right is an absolute, indefeasible protection of personal liberty, recognised as part of the procedure established by law under Article 21. Magistrates must inform detained persons of this right, secure state-provided legal assistance, and may impose reasonable conditions of release. (AI Summary)

Discontinuation of reporting obligations under FEMA streamlines compliance for authorised persons, removing certain specified periodic returns and reports.
The Reserve Bank discontinued a set of seventeen specified FEMA reporting obligations to streamline compliance for authorised persons, removing various transaction-level, investor inflow/outflow, market-value and depository-receipt related returns while preserving electronic reporting of the DRR form via the FIRMS platform and maintaining applicability of the Master Direction and other reporting instructions. (AI Summary)

QRMP Scheme: quarterly GST returns with monthly tax payments reshape filing, invoicing and payment timelines for taxpayers.
The QRMP Scheme permits quarterly return filing with monthly tax payments, sets eligibility by aggregate turnover bands and provides an electronic option-change window; it introduces Invoice Furnishing Facility reporting for first and second month B2B invoices with recipient visibility, revises GSTR 1 and GSTR 3B due dates by turnover band, prescribes monthly deposit of a proportion of preceding tax liability into the electronic cash ledger subject to ledger sufficiency and prior return filing, and addresses applicability of interest and late fees. Complementary amendments extend e invoicing coverage and ITC 04 filing timelines and amend CGST rules for return parts and statements. (AI Summary)

Classification of vehicle seat parts: specific tariff entry for seats governs over general vehicle parts heading, affecting customs treatment.
Classification dispute whether imported child parts used to make a recliner subassembly are classifiable under CTH 9401 as parts of seats or under CTH 8708 as motor vehicle parts. The tribunal applied HSN headings, explanatory notes and General Rules, observing that seats and their parts are expressly included under 9401 and excluded from Chapter 87 by Section XVII notes, so the cumulative conditions for heading 8708 were not met and the parts fall within 9401. (AI Summary)

Governmental authority status determines GST exemption for renting immovable property; factual participation/control proof is required.
Entitlement to the renting-of-immovable-property exemption depends on whether the provider qualifies as a governmental authority under the notification definition, specifically by meeting the participation/control criterion and performing functions akin to those of a municipality; the AAR indicated exemption if such status is established, while the AAAR, noting insufficient information and a difference of opinion, found the status indeterminate and the exemption not admissible on the available facts. (AI Summary)

Quarterly return monthly payment scheme permits quarterly GST filing with monthly tax deposits under specified eligibility and reporting rules.
The Central Government has introduced the QRMP scheme allowing eligible registered persons to file GST returns quarterly while making monthly tax payments. Eligibility is based on aggregate turnover in the preceding financial year; crossing the threshold causes ineligibility from the next quarter. Opting requires timely filing of prior returns and migration via the common portal. Reporting uses quarterly GSTR-1 with a monthly Invoice Furnishing Facility for the first two months, and payments may be made via a Fixed Sum method or Self-Assessment using Form GST PMT-06, with specified rules on refunds, interest and late fees. (AI Summary)

GST on freight charges in composite works contracts affirmed taxable as works contract services, exemption denied.
The AAAR held that where multiple supply and service agreements are interdependent, cross referenced and collectively executed as a turnkey project involving supply, erection, testing and commissioning, the transaction is a composite works contract. Transportation services integral to that contract, including freight recovered without consignment notes, form part of works contract services and are not eligible for the exemption under the relevant exemption notification, being taxable accordingly. (AI Summary)