GST year-wise jurisdiction under show cause notices remains contested as courts debate consolidation across multiple financial years.
GST adjudication is structured on the premise that each financial year operates as a distinct legal unit for returns, assessment, limitation and compliance, raising the central question whether a single show cause notice can validly cover multiple years. The article explains that this issue has become a significant jurisdictional controversy because consolidated notices may blur the distinction between tax periods, affect the operation of limitation, and weaken year-specific defences. It also notes that the debate is not merely procedural, but concerns the statutory boundaries of the proper officer's power and the discipline built into GST adjudication. (AI Summary)

GST taxable supply depends on doing, not being, and requires a real activity linked to consideration.
GST under the CGST Act is a transaction-based levy that attaches only to a discernible supply involving an activity for consideration in the course or furtherance of business. The article emphasises that the charging framework presupposes doing, not mere status, ownership, entitlement, or passive existence, and that tax liability cannot be inferred from economic consequence alone. It applies this distinction to Joint Development Agreements, government institutions, reverse charge, and valuation, stressing that taxability depends on a real nexus between activity and consideration. (AI Summary)

Import compliance penalties turn on procedural lapse, as delayed LMPC and SIMS certificates did not justify section 114AA penalty.
Late submission of the LMPC certificate and SIMS certificate was treated as a procedural and technical lapse rather than a mala fide attempt to evade duty. The discussion states that penalty under section 114AA was unsustainable because there was no knowingly false or incorrect declaration, while the redemption fine and penalty under section 112(a)(i) were reduced in view of delayed compliance with import documentation requirements. (AI Summary)

Prohibited imports under trade and customs law are absolutely barred, with confiscation and penalties for unauthorized entry.
Importation of goods into India is regulated through a dual framework of the Foreign Trade Policy and Handbook of Procedures issued by DGFT, read with the Customs Act, 1962 and allied laws. Goods may be classified as free, restricted, or prohibited; prohibited goods are absolutely barred from import except in narrowly defined exceptional cases such as specific statutory exemptions or sovereign authorisations. The prohibition operates on considerations of public morality, public health, environmental protection, national security, intellectual property protection, wildlife conservation, and other treaty-based obligations. Customs law enforces that classification at the border through notification, detention, confiscation, and penal mechanisms. (AI Summary)

Presumptive taxation for non-resident electronics service providers narrows PE disputes while overriding royalty and technical service regimes.
Section 44BBD inserts a presumptive taxation regime for non-residents providing services or technology to residents establishing or operating electronics manufacturing facilities in India under a notified scheme. Twenty-five per cent of the aggregate specified amounts is deemed to be business profits chargeable under the head Profits and gains of business or profession. The proviso to Section 44BBD(2) expressly excludes the application of Sections 44DA and 115A to amounts covered by the section, while treaty analysis remains relevant because the deeming fiction applies to profits and not to a Permanent Establishment. (AI Summary)

Circular economy in FMCG packaging needs stronger EPR enforcement, recyclable design, and traceability to curb plastic leakage.
FMCG packaging in India is a major source of plastic waste because high-volume, low-cost packaging relies on multilayer plastics, laminated sachets, and other difficult-to-recycle formats. The environmental problem is shaped by cost minimization, sachet-based consumption, and weak end-of-life accountability under the Plastic Waste Management Rules, the Environment Protection Act, EPR requirements, and pollution control monitoring. A circular economy transition requires stronger EPR enforcement, design-for-recycling standards, mono-material packaging, upcycling, informal sector integration, and digital traceability. (AI Summary)

Charge for non-payment of duty reform softens customs stigma, but separate declaration barriers still remain under licensing regimes.
Clause 88 of the Finance Bill 2026 proposes to amend Section 28(6) of the Customs Act 1962 so that the amount paid under Section 28(5) on voluntary compliance is deemed to be a charge for non-payment of duty rather than a punitive penalty. The amendment keeps the existing procedure, quantum, and timelines intact, but it does not by itself resolve the separate "no prior penalty" declaration requirements under the AEO Regulations 2018, MOOWR Regulations 2019, or the Foreign Trade Policy 2023. The article treats the reform as partial relief only. (AI Summary)

Greenwashing in FMCG packaging undermines plastic waste governance when recyclable and neutral claims outpace verified recovery and compliance.
Greenwashing in India's FMCG plastic packaging system arises where sustainability claims such as recyclable, plastic neutral, or eco-friendly packaging do not match measurable waste reduction or verified material recovery. The regulatory framework relies on the Plastic Waste Management Rules, Extended Producer Responsibility guidelines, the Environment Protection Act, and pollution control oversight, requiring collection, recycling, and traceable compliance documentation. Misleading recyclability claims, offset-based neutrality claims, and inflated reporting may attract consumer protection, environmental, and advertising scrutiny. (AI Summary)

Wilful suppression under GST determines whether delayed tax payment falls under Section 73 or the stricter Section 74.
Distinction under GST between a mere delay in payment and wilful suppression attracting Section 74 turns on the taxpayer's conduct, the surrounding circumstances, and the presence of intent to evade tax. Section 74 is reserved for cases involving fraud, wilful misstatement, or suppression of facts, while ordinary defaults without such intent fall within Section 73. (AI Summary)

Bankruptcy amendment framework expands service provider regulation, undervalued transaction controls, debt priority rules, and disciplinary penalties.
The amendment revises bankruptcy filing conditions, excludes personal guarantor applications from the general effects provision, inserts a specific regime for undervalued transactions, clarifies priority of payment of government dues, and introduces penalties for frivolous or vexatious proceedings. It also broadens the Board's powers over service providers, strengthens information submission and authentication requirements, and updates the complaint, investigation, show cause, disciplinary, disgorgement, restitution, and appeal framework applicable to service providers. (AI Summary)

GSTAT e-filing portal glitches and appeal deadline extension sought to manage the mounting GST appellate backlog.
Full-fledged functioning of GSTAT is urged to address the large backlog of GST appeals and the serious difficulties faced in the e-filing portal, including registration delays, captcha issues, and inability to access appeal filing. The article seeks immediate rectification of the portal so that filing becomes smooth, user-friendly, and capable of supporting timely institution of appeals. It also requests extension of the time limit for filing GSTAT appeals up to 31/12/2026 for cases up to 30/06/2026, with the prescribed three-month limitation under section 112(1) to apply from 01/07/2026 after the defects are cured. (AI Summary)

GST pre-deposit for penalty-only appeals now applies, while interest disputes still remain uncertain under the amended framework.
GST appellate procedure now extends pre-deposit beyond tax disputes to penalty-only cases. Where an order involves only penalty and no tax demand, an appeal before the Commissioner (Appeals) or the Tribunal requires deposit of ten per cent of the penalty amount. The article distinguishes penalty as a deterrent consequence for non-compliance from interest as compensation for delayed payment, and notes that interest remains unaddressed in clear terms. Section 75(7) is treated as showing that tax, interest, and penalty are distinct but interconnected components of a single adjudicated demand. (AI Summary)

Personal guarantor insolvency amendments tighten asset disclosure, creditor process, and repayment-plan timelines under the Code.
Amendments to the insolvency resolution framework for personal guarantors revise the initiation, moratorium, report, and repayment-plan mechanisms under the Code. Interim moratorium does not apply where the application is filed for insolvency resolution in respect of a personal guarantor to a corporate debtor, and the resolution professional's time to examine the application and submit a report is extended from 10 days to 21 days. If no repayment plan is submitted within time, the resolution process is terminated and bankruptcy proceedings may follow. The amended regulations also require disclosure of assets, creditor claims, proxy voting, and coordination for transfer of assets. (AI Summary)

Limitation under GST appeal law turns on DRC-07 upload, with delay grounds requiring reasoned consideration.
Limitation for appeal under section 107 of the CGST Act was examined in the context of a penalty order under section 129 and the later upload of Form GST DRC-07. The key point is that the appellant's plea that delay arose because the mandatory DRC-07 summary was uploaded later had to be considered by the appellate authority. The discussion notes that DRC-07 under rule 142(5) is a mandatory procedural component and may be relevant to delay condonation, though the statutory limitation under section 107 remains unchanged. (AI Summary)

Time-bound processing of RoDTEP and RoSCTL scrolls strengthens export incentive administration, accountability, and timely disbursement.
Time-bound processing of RoDTEP and RoSCTL scrolls is presented as an administrative measure to improve efficiency, transparency, and accountability in export incentive disbursement. The instruction standardises practice across customs formations by requiring prompt validation, approval, and generation of electronic scrolls, with monitoring of pending cases and reporting of delays. It reinforces reasonableness and promptness in customs administration, while supporting export competitiveness and reducing liquidity stress and transaction costs for exporters. (AI Summary)

GST on affiliation fees turns on whether they are statutory levies or consideration for a taxable supply.
GST applicability to university affiliation fees depends on whether the levy is a consideration for a taxable supply or a compulsory statutory levy. The document treats affiliation as a regulatory function linked to admissions, examinations and conferral of degrees, and discusses whether such fees fall within the education exemption under Notification No. 12/2017-CT(Rate). It also notes that GST circulars cannot override statutory provisions or exemption notifications, while referring to circular-based taxation and regularisation of affiliation services. (AI Summary)

Drawback rates revised for gems and jewellery exports to better reflect duty incidence and support export tax neutrality.
Enhancement of drawback rates under Chapter 71 revises the Schedule for specified gems and jewellery tariff items under the Customs drawback framework. The notification substitutes the existing figures for tariff items 711301, 711302 and 711401, and is presented as a recalibration of duty remission so that drawback more closely reflects the incidence of customs and excise duties embedded in exported goods. The amendment is also described as relevant to compliance certainty and the administration of export tax neutrality. (AI Summary)

Provisional assessment under customs law balances trade facilitation with revenue protection through bonds, timelines, and final duty determination.
Provisional assessment under Section 18 of the Customs Act, 1962 permits clearance of imported or exported goods on a provisional basis where final duty liability cannot immediately be determined because documents or information are pending, verification is incomplete, or technical examination or testing is required. The importer or exporter must execute a provisional duty bond, comply with requisitions for documents within prescribed timelines, and pay any differential duty after final assessment. Finalisation must be completed within the statutory time limits, and a speaking order is required where the final assessment differs from the provisional assessment. (AI Summary)

Capital gains on immovable property depend on possession-based transfer, not payment timing, for assessability and indexation.
Transfer of an immovable capital asset is treated as occurring when possession is handed over or retained by the buyer, not when consideration is paid in instalments or in full. For capital gains computation, the assessable year is the financial year in which possession passes, because the transaction becomes a transfer only at that stage. The same timing governs the buyer's indexation base year where the property is later transferred. (AI Summary)

Systematic issuance of income-tax notifications should be consolidated to reduce duplication and validity risks.
Concern over the frequent and fragmented issuance of Income-tax notifications is expressed, with emphasis that notifications should be planned, systematic and consolidated where they relate to the same or similar subject. Multiple notifications, corrigenda, amendment rules, exemptions, approvals and procedural directions are noted as having been issued within short intervals, often on overlapping topics. A valid notification is said to require delegated power, proper authority, signature, date, Gazette publication and, where applicable, placement before the legislature, together with a stated object or purpose. (AI Summary)