Input Tax Credit on leasehold right transfers held not blocked where no construction activity was undertaken.
Input Tax Credit on charges paid to Gujarat Industrial Development Corporation for sub-division and transfer of leasehold rights in plots was held not to be blocked under Section 17(5)(d) of the CGST Act where no construction of immovable property was undertaken. The Court found that the taxpayer's activity was limited to acquiring, sub-plotting and transferring leasehold rights, and that Section 74 proceedings were unjustified in the absence of fraud, wilful misstatement or suppression of facts. The show cause notice was quashed and the credit in the electronic credit ledger was directed to be unblocked. (AI Summary)

Compounding of GST offences: Commissioner-controlled settlement, restricted exclusions, and abatement of criminal proceedings on payment.
Compounding of offences under the GST law is governed by section 138 of the CGST Act and Rule 162. Any offence may be compounded by the Commissioner, before or after prosecution, on payment of the prescribed amount by the accused, subject to specified exclusions, payment of tax, interest and penalty, and the statutory conditions in the provision. The Commissioner determines the amount within the prescribed limits, and on payment no further proceedings may be initiated for the same offence, while any pending criminal proceedings stand abated. (AI Summary)

Specialty chemicals exports gain strength through supply chain diversification, export incentives, and policy support for global competitiveness.
India's specialty chemicals sector has become a major export segment driven by global demand, supply chain diversification and the China+1 trend. The industry covers high-value products used across pharmaceuticals, agrochemicals, textiles, automotive, construction, electronics and personal care, with manufacturing hubs in several Indian states and varied HSN classifications relevant to export compliance and duty benefits. Export growth is supported by GST zero-rating, RoDTEP, duty drawback, advance authorisation, EPCG and institutional assistance through CHEMEXCIL and FIEO. Challenges include environmental compliance, import dependence, logistics constraints and foreign regulatory barriers, while policy initiatives and strategic investment are aimed at improving competitiveness. (AI Summary)

Absence of valid arbitration agreement defeats unilateral appointment of arbitrator and leaves municipal dispute resolution within the administrative hierarchy.
Dispute over collection of octroi under a municipal tender turned on whether the contract contained a valid arbitration agreement and whether the State Government could unilaterally appoint an arbitrator in the absence of such consent. A clause referring disputes to the Collector, with further departmental appeal, kept dispute resolution within the administrative hierarchy rather than creating a consensual arbitral mechanism. In the absence of a written agreement and consensus ad idem, appointment of an arbitrator lacks jurisdiction, the proceedings are coram non judice, and participation does not cure the defect. (AI Summary)

Advance rulings for customs classification, origin and valuation promote certainty, transparency and efficient cross-border trade.
Advance rulings for classification, origin and valuation are described as a customs trade-facilitation mechanism that gives traders prior certainty on tariff classification, origin determination and customs valuation. The guidelines align with WTO trade facilitation principles and require written, legally binding rulings for specific goods described in an application. They also emphasise standardized procedures, timely processing, transparency, confidentiality, review and appeal mechanisms, and digital tools to improve consistency, reduce disputes and support efficient border administration. (AI Summary)

GST treatment of fractional ownership platforms turns on securities exclusion, taxable manager fees, rental income, and SPV transfer risks.
Fractional ownership platforms and Small and Medium REIT structures raise unresolved GST questions across the real estate investment lifecycle. Property transfer to the SPV may fall within the Schedule III exclusion for sale of land and building, but continuing obligations or leaseback features may create recharacterisation risk and input tax credit reversal issues. Investment manager services are taxable, rental income from commercial property is subject to GST, and distributions of net distributable cash flow are not supplies. SM REIT unit transfers are generally outside GST as securities. (AI Summary)

GST refund rejection without a deficiency memo and hearing is void, and limitation cannot defeat substantive rights.
Refund rejection under GST passed without issuance of a deficiency memo and without affording an opportunity of hearing violates Rule 92 of the CGST Rules, 2017 and is void ab initio and non-est in law. Rule 92 is a mandatory procedural framework for refund claims, requiring examination of the application, communication of deficiencies, and a reasoned decision after the taxpayer's response. Bypassing this sequence renders the rejection legally unsustainable. (AI Summary)

Refund of tax paid twice under mistake is not barred by GST limitation when no authority of law exists.
Refund claims arising from tax paid twice under a mistaken notion are not governed by the two-year limitation in Section 54 of the CGST/OGST Act where the payment was not lawfully due. The Orissa High Court treated the excess payment as tax collected without authority and noted that the State cannot retain amounts admittedly paid twice for the same liability, as such retention conflicts with Article 265 of the Constitution. The discussion further states that payments made under mistake of law are treated as claims for return of money collected without authority, rather than ordinary GST refund claims. (AI Summary)

E-Appeals Scheme expands digital appeal filing while excluding specified assessment, penalty, and faceless assessment cases.
The e-Appeals Scheme, 2023 provides a digital platform for filing and tracking appeals under Section 246 and specified clauses of Section 246A of the Income-tax Act, 1961, and its scope has been expanded by the June 16, 2023 order. The scheme generally covers most appeals, but excludes appeals against certain assessment and penalty orders, including specified pre-existing assessments, cases involving the Commissioner of Income-tax (Central) or International Taxation, search, requisition, survey, seized material, and appeals arising under the e-Assessment, Faceless Assessment, and Faceless Penalty schemes. The order also defines disputed demand to include tax differences, assessed tax where no return is filed, penalty amounts, and specified notices and intimations with interest, surcharge, and cess. (AI Summary)

Single-use plastic ban and environmental enforcement shape India's evolving green governance through stronger compliance and accountability.
India's regulatory response to single-use plastics has developed into a nationwide environmental control framework built around prohibition, producer responsibility, and enforcement oversight. The Plastic Waste Management Rules, as amended, culminated in a ban on identified single-use plastic items from 1 July 2022, covering manufacture, import, stocking, distribution, sale, and use of specified low-utility, high-littering products. The framework also raised the thickness requirement for carry bags, introduced Extended Producer Responsibility, and strengthened waste collection and recycling mechanisms. The National Green Tribunal has been described as playing a central supervisory role in ensuring implementation of the ban and in reinforcing environmental accountability. (AI Summary)

Vicarious liability under GST offences extends to company officers, partners, kartas and trustees, subject to knowledge and due diligence defences.
Section 137 of the CGST Act, 2017 creates vicarious liability for offences committed by a company and extends similar responsibility to partnership firms, LLPs, HUFs and trusts. Persons in charge of business, and directors, managers, secretaries or other officers where consent, connivance or negligence is shown, are deemed guilty and liable to be proceeded against and punished. The provision also applies to partners, designated partners, kartas and managing trustees, subject to the defence of lack of knowledge or due diligence. (AI Summary)

Public transport and private transport shape commuter welfare through cost, congestion, taxation, and sustainability trade-offs.
Public transport is described as a state-regulated and often subsidized mobility system that serves equity, efficiency, and sustainability goals, while private transport offers autonomy but imposes higher direct and indirect costs. The comparison focuses on infrastructure, expenditure, social welfare, environmental impact, taxation, and economic development, with public transport linked to lower per-user cost, reduced congestion, and lower per-capita emissions, and private transport linked to higher ownership costs, greater pressure on public assets, and heavier pollution. The article also treats taxation and regulation as instruments for encouraging sustainable mobility. (AI Summary)

Insolvency Fund and penalty framework expanded with new rules for liquidation, cross-border insolvency, and electronic portal procedures.
The amendment expands the Insolvency and Bankruptcy Fund by adding prescribed sources of credit and allowing contributors to withdraw amounts for specified protective and proceeding-related purposes. It also revises the penalty regime for contraventions of the Code, preserves pending prosecutions and punishments under omitted provisions, and broadens rule-making and regulation-making powers across insolvency resolution, liquidation, dissolution, creditor participation, cross-border insolvency, and the use of an electronic portal for insolvency processes. (AI Summary)

Legal and tax professional mastery requires statutory study, case analysis, practical exposure, ethics, and continuous learning.
Young legal, corporate, and tax professionals are advised to build expertise through disciplined statutory study, case law analysis, practical exposure, mentorship, and continuous tracking of legislative and regulatory changes. The article stresses structured learning, case-based application, technology use, communication skills, interdisciplinary knowledge, ethics, specialization, networking, continuing education, and global awareness as essential components of long-term professional growth. (AI Summary)

Unutilised Input Tax Credit refund limitation turns on claim character and prospective application of restrictive amendments.
Refund of unutilised Input Tax Credit under GST must be assessed by the true character of the claim, not by the outward form of the underlying export transaction. For refund claims under Section 54(3), the relevant date for limitation, prior to the 1 February 2019 amendment, was linked to the end of the financial year in which the refund arose, not the individual dates of export. An amendment that shortens the filing period has a substantive effect and, absent express retrospective intent, operates prospectively. (AI Summary)

Provisional assessment under customs law balances trade clearance with revenue protection through interim duty determination and final adjustment.
Provisional assessment under the Customs Act, 1962 is an interim mechanism used when the proper officer cannot complete assessment because information, documents, test results, valuation material, or classification details are incomplete. It may be initiated by the importer or exporter or directed by the proper officer, and is supported by a bond and security. Final assessment later supersedes the provisional figure, fixes the actual duty liability, and allows adjustment for excess payment or shortfall. (AI Summary)

Principal Purpose Test enforcement under the MLI depends on specific treaty notification before Indian domestic application.
The article argues that MLI modifications, including the Principal Purpose Test, require a specific section 90(1) notification before they can operate in India. It relies on Nestle SA to state that treaty benefits and treaty modifications do not become enforceable merely through ratification, and it treats recent ITAT rulings as applying that principle to aircraft-leasing disputes and other MLI provisions. It also says a CBDT circular cannot cure the notification gap and proposes consolidated notifications with synthesised treaty texts. (AI Summary)

Customs clearance mechanisms differ for courier, cargo, and postal imports through distinct documentation, scrutiny, and compliance structures.
Imported goods may be cleared through Courier Bill of Entry, Normal Bill of Entry, or Post Parcel Bill of Entry, each operating within the Customs Act, 1962 but serving a distinct compliance structure. Courier clearance is designed for expedited handling through electronic declaration and automated risk profiling; cargo clearance is a comprehensive import regime requiring detailed declaration and scrutiny; and postal parcel clearance uses a simplified process for personal gifts, small parcels, documents, and low-value consignments. The three mechanisms differ in documentation burden, assessment method, compliance responsibility, and clearance speed. (AI Summary)

Courier shipment detention turns on misdeclaration, undervaluation, documentation gaps, and regulatory approval compliance under customs law.
Courier consignments may be detained by customs authorities where statutory compliance requirements are not met, where risk-based scrutiny is triggered, or where documentary and procedural deficiencies are found during examination of goods filed under a Courier Bill of Entry. Common grounds include misdeclaration, undervaluation, incomplete documentation, incorrect HS classification, KYC non-compliance, mismatch between declared and actual contents, and non-production of regulatory approvals for restricted goods. Detention may also arise from intelligence alerts, risk profiling, or courier operational and manifest errors. (AI Summary)

Equalisation Levy withdrawal reshapes transition taxation, straddle payments, and section 10(50) sunset for non-residents.
Withdrawal of the Equalisation Levy from 1 April 2025 is not retrospective, so pre-transition receipts remain subject to the earlier levy regime, including pending assessments, appeals, refund claims, and residual compliance obligations. The sunset of section 10(50) from Assessment Year 2026-27 ends the income-tax exemption for equalisation-levy-taxed receipts, requiring post-transition receipts to be examined under section 9, Significant Economic Presence analysis, and the applicable treaty provisions. Straddle transactions are governed by the date-of-consideration test, and overlapping foreign Digital Services Tax may create an unresolved foreign tax credit gap. (AI Summary)