Green belt construction restrictions: statutory land-use controls, demolition powers, and environmental enforcement measures in India.
Construction on land designated as a green belt under a statutory Master Plan is generally unlawful in India because land-use classifications prepared under town planning and municipal statutes have binding force and restrict diversion of such land for building activity. Municipal corporations and development authorities may issue stop-work notices, serve show-cause notices, order demolition, recover demolition costs, impose penalties, disconnect civic services, and initiate prosecution in serious cases. The article also links the prohibition to constitutional environmental duties and recognises public complaints and environmental proceedings as tools for enforcement. (AI Summary)

Food safety compliance in vegetable markets demands hygiene, enforcement, and better infrastructure to reduce contamination risks.
Non-compliance with FSSAI food safety and hygiene guidelines in local vegetable markets is presented as a public health concern arising from poor sanitation, improper storage, contaminated or stagnant water, vendor unawareness, chemical contamination, and weak inspection and enforcement. The article notes that vegetables are often exposed to dust, flies, vehicular pollution, and rotting waste, while unauthorized chemicals and pesticide residues may increase foodborne and chronic illness risks. It recommends awareness programmes, basic infrastructure, regular monitoring, penalties, consumer awareness, and vendor incentives to improve compliance. (AI Summary)

Proper service of GST notices at the updated registered address is essential to preserve natural justice and valid proceedings.
Proper service of GST notices and adjudication communications must be effected at the taxpayer's updated registered address where the change has been intimated and reflected in the registration record. Sending the show cause notice, order-in-original and appellate order to an old address despite updated registration details deprives the taxpayer of effective notice and a fair opportunity to respond. Failure to serve notices correctly violates natural justice, and proceedings based on such defective service cannot be sustained where the taxpayer was not properly informed. (AI Summary)

Loan waiver taxability turns on the purpose of borrowing, with working capital waivers treated differently from capital account waivers.
Loan waiver taxability depends on the character and purpose of the borrowing. Interest waived on an amount earlier debited to profit and loss account is treated as income in the year of waiver, while interest capitalised and written off against the asset value is treated as a capital receipt. For the principal amount, the purpose test governs tax treatment: waiver of working capital or day-to-day business borrowing is a revenue receipt, whereas waiver of a loan taken on capital account for acquisition or expansion of assets is a capital receipt. (AI Summary)

SEZ concessional duty framework signals a cautious shift from export-only zones toward integrated manufacturing policy.
A concessional customs duty framework for certain SEZ units supplying to the Domestic Tariff Area reduces the basic customs duty burden while IGST continues to apply, subject to eligibility restrictions, mandatory manufacturing, sales caps linked to export performance, time limits, audit oversight, and faceless assessment. The commentary treats the measure as a controlled policy experiment balancing domestic industry protection against SEZ underutilisation, while also pointing to a broader shift from an export-only SEZ model toward a more integrated manufacturing framework. (AI Summary)

Unjust enrichment limits cannot defeat mandatory anti-dumping duty refunds where the statute itself directs repayment.
Mandatory refund of provisional anti-dumping duty under Rule 21(3) of the ADD Rules is described as a self-executing statutory obligation, so the refund mechanism does not depend on a separate importer application and the unjust enrichment test under Section 11B cannot be imported to defeat a refund that the Rules themselves direct. The article further states that accounting treatment of duty as "expenditure" rather than as a "receivable" does not by itself establish pass-through, and that a chartered accountant's certificate of non-passing of duty incidence is valid evidence. (AI Summary)

Input tax credit utilisation under GST shifts from rigid sequencing to portal-based flexibility for IGST, CGST and SGST credits.
The GST input tax credit utilisation framework has shifted from a rigid statutory sequence to greater operational flexibility in portal-based payment of IGST liability. Earlier rules required IGST credit to be exhausted first, followed by CGST credit and then SGST credit, leaving limited scope for taxpayers to manage credit balances efficiently. The later GSTN portal change from February 2026 permits taxpayers, after exhausting IGST ITC for IGST liability, to apply CGST and SGST ITC in any sequence or combination, subject to available balances, instead of enforcing a fixed order through portal validation. (AI Summary)

Section 74 invocation under GST demands proof of suppression, and clubbing multiple financial years in one notice is challenged.
Section 74 of the CGST Act is said to be invokable only where the revenue establishes fraud, wilful misstatement or suppression of facts to evade tax, and not merely for non-payment of GST. The article stresses that GST returns and portal records usually contain the relevant data, making suppression difficult to prove in many cases. It recommends raising objections in the reply to the show cause notice itself, citing the CBIC instructions dated 13/12/2023 and the point that multiple financial years should not be clubbed in one notice. (AI Summary)

Intellectual property infringement remedies span injunctions, damages, criminal sanctions, customs enforcement, and online takedown mechanisms.
Infringement of intellectual property rights comprises unauthorized use, reproduction, imitation, exploitation, or misrepresentation of protected rights, with the nature of infringement varying according to the form of protection involved. The article classifies infringement broadly as direct infringement, indirect or contributory infringement, vicarious liability, and passing off, and explains that enforcement of intellectual property rights in India operates through statutory provisions, judicial precedents, and international obligations, including the TRIPS framework. The article also sets out the principal remedies and enforcement mechanisms available for IPR violations, including injunctions, damages, account of profits, delivery up, seizure, confiscation, destruction of infringing goods, criminal sanctions, and administrative measures such as customs enforcement, website blocking, online takedowns, and domain name dispute resolution. (AI Summary)

Proper service under GST portal requires reasonable notice, and denial of hearing can undermine adjudication validity.
Uploading notices and orders on the GST portal under the "Additional Notices and Orders" tab is not proper service where it does not reasonably bring the communication to the taxpayer's notice. A delayed challenge may be explained if the taxpayer learns of the order only through recovery action. Violation of Section 75(4), which mandates an opportunity of hearing when an adverse decision is contemplated or requested in writing, materially affects the validity of the adjudication order. (AI Summary)

Faceless assessment procedure requires adjournment requests to be decided before portal closure and limits revision for alleged lack of enquiry.
Faceless assessment procedure requires the National Faceless Assessment Centre to serve the show-cause notice, receive the assessee's reply within the specified time, and consider any extension request made in that behalf. Where an adjournment application is filed during faceless proceedings, the portal should not be closed without first dealing with that request, and the application must at least be rejected before the assessee is deprived of an opportunity to respond. The discussion also notes that revision under section 263 is generally not to be invoked where faceless assessment has been completed after consideration of the facts and disclosures placed on record. (AI Summary)

Resolution plan approval framework revised with new creditor payment rules, implementation safeguards, and claim-extinguishment consequences.
The Insolvency and Bankruptcy Code (Amendment) Act, 2026 revises the framework for resolution plans by altering payment standards for operational creditors and dissenting financial creditors, requiring fair and equitable distribution and prescribing a new benchmark linked to liquidation value and priority distribution. It also mandates implementation and supervision arrangements, CoC approval by 66% voting share, CCI approval for combinations, timelines for adjudicatory approval, protection of linked licences and clearances, and extinction of pre-approval claims and proceedings against the corporate debtor on approval of the resolution plan. (AI Summary)

Electronics export growth in India is driven by mobile phones, incentives, and a developing semiconductor ecosystem.
India's electronics export sector is expanding rapidly, led by mobile phones, consumer electronics, components, semiconductor devices and telecom equipment. Growth is supported by manufacturing investment, global supply-chain integration and policy measures such as the Production Linked Incentive scheme, electronics manufacturing clusters, special economic zones, Digital India and Make in India. The semiconductor ecosystem remains developing, with limited fabrication capacity, strong chip-design capability and continued import dependence. Key challenges include component imports, logistics constraints, skill gaps and technology gaps. (AI Summary)

GSTAT appeal filing and portal compliance measures expand as new benches begin functioning and GSTN eases pre-deposit and NIL-demand issues.
Customs duty relief has been announced for specified SEZ goods sold domestically and for certain petro-chemical products, while indirect tax collections for FY 2026 are reported to have exceeded revised estimates. Multiple GSTAT benches have commenced functioning with notified jurisdictions and portal-based filing procedures. State notifications in Karnataka and Maharashtra prescribe appeal filing dates before GSTAT, and GSTN advisories address NIL-demand appeal issues, rectification requests, and an editable pre-deposit field in Form APL-01. (AI Summary)

Agricultural machinery exports from India rely on HSN classification, export incentives, and government-backed competitiveness across global markets.
Export of agricultural equipment, tools and machinery from India is driven by a strong manufacturing base, competitive costs and government support. The sector includes tractors, harvesters, irrigation systems, post-harvest machinery, parts and power equipment, and depends on correct HSN classification for customs compliance, duty drawback eligibility and export documentation. It also uses export promotion schemes such as advance authorization, EPCG, ECGC, market development assistance and GST zero-rating. (AI Summary)

Retail sale price revision by dealers cannot fasten differential customs duty on an importer after clearance.
Import of luxury watches and differential CVD were examined in the context of an upward RSP revision by authorised dealers after clearance. The importer had correctly declared the RSP and paid duty at import, and could not be fixed with liability for subsequent dealer-driven price changes on principal-to-principal sales absent evidence of alteration, tampering, or knowledge. Rule 5 of the 2008 Rules was held to apply to manufacturers, not importers, and statements were disregarded where Section 138B safeguards were not followed. (AI Summary)

Capital account management under FEMA balances foreign investment, currency stability, and controls on volatile cross-border flows.
India's capital account management under FEMA, 1999 is presented as a regulatory framework for managing capital inflows and outflows through RBI and Government controls. The article explains permitted and restricted capital account transactions, partial rupee convertibility, sector-specific limits on FDI, regulation of FPI and ECBs, supervision of foreign exchange derivatives, and the ongoing debate on full capital account convertibility. It also notes policy tools such as capital controls, reserve accumulation, sterilization operations, and gradual liberalization supported by stronger domestic markets and risk management. (AI Summary)

Humanitarian safeguards in GST summons inquiries may allow video recording and limited advocate presence during investigation.
Humanitarian considerations may justify limited safeguards during a GST summons inquiry under Section 70 of the CGST Act, including video recording of the statement and the presence of an advocate at a visible but inaudible distance, where the summoned person is undergoing serious medical treatment and has expressed willingness to cooperate with the investigation. The arrangement is exceptional and fact-specific, and the advocate's presence must not interfere with the inquiry or interrupt the proceedings. (AI Summary)

Foreign exchange risk management guides Indian exporters and importers through hedging tools, payment security, and compliance controls.
Foreign exchange management for Indian exporters and importers addresses exposure to exchange rate fluctuations and currency volatility through forward contracts, currency options, and foreign exchange swaps. It also includes payment and receivables management through foreign currency invoicing, advance payments, and letters of credit, while the Reserve Bank of India and the Foreign Exchange Management Act regulate foreign exchange transactions, trade payments, and cross-border compliance. (AI Summary)

Corporate insolvency resolution process withdrawal and guarantor asset transfer rules are tightened with creditor approval and time-bound adjudication.
The amendments confine withdrawal of a corporate insolvency resolution process application to the permissible stage before constitution of the Committee of Creditors and before the first invitation for resolution plans, and require the Adjudicating Authority to decide the withdrawal application within 30 days or record reasons for delay. The moratorium is clarified to extend to surety proceedings under a contract of guarantee, while the appointment and duties of the Interim Resolution Professional and Resolution Professional are refined through provisions on recommendation, claim verification, co-operation, and filing of avoidance-related applications. The amendments also expand Committee of Creditors involvement in liquidation and regulate transfer of guarantor assets with prior creditor approval. (AI Summary)