Debt Recovery Tribunal contempt jurisdiction is unavailable; wilful disobedience of its orders must be pursued before the High Court.
The Debt Recovery Tribunal, though it exercises quasi-judicial powers in debt recovery matters, does not have inherent jurisdiction to punish for contempt under the Contempt of Courts Act, 1971 because it is not a "court" for that purpose. Wilful disobedience of a DRT order must be pursued before the High Court or Supreme Court, which alone can exercise contempt jurisdiction in relation to subordinate tribunals. The article further notes a SARFAESI dispute in which the DRT observed an alleged breach of its stay order but held that it could not entertain contempt proceedings. (AI Summary)

Manhole cover exports from India rely on HSN classification, GST export benefits, and strong foundry clusters.
Export of manhole covers from India is supported by a diversified manufacturing base, with products supplied in cast iron, ductile iron, reinforced cement concrete, FRP/composite, steel and aluminium variants. The article identifies major production clusters in West Bengal, Tamil Nadu, Punjab, Gujarat, Maharashtra and Karnataka, and explains that export competitiveness is aided by established foundry capacity, skilled labour, supply-chain access and proximity to ports. It also notes that correct product classification under the applicable HSN headings is important for customs compliance, export documentation and access to export promotion benefits. (AI Summary)

Statutory university affiliation and GST taxability turn on public duty, not commercial supply.
GST cannot be applied to a university's affiliation activity when it is performed as a statutory and regulatory function rather than as a commercial service. The affiliation process is described as a legislatively mandated oversight mechanism for academic standards, infrastructure, and institutional compliance, with fees incidental to that public duty. Taxability under GST depends on the existence of a legally recognised taxable event, including supply, business, and consideration, and not merely on the receipt of money. Even otherwise, affiliation is said to fall within the exemption for services in relation to education. (AI Summary)

Transitional CENVAT credit and cess carry-forward under GST hinge on unnotified amendments, vested rights, and statutory limits on recovery.
Transition of unutilised CENVAT credit of Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess under Section 140(1) of the CGST Act is examined as a preservation of accumulated pre-GST credit. The article contends that the restrictive amendments linking the explanations to sub-section (1) were not notified, so they do not limit the carry-forward of CENVAT credit. It further argues that cess credit was validly part of CENVAT credit under the old regime, that accrued credit is a vested right protected by Section 174(2), and that Rule 117 cannot override the statute. (AI Summary)

E-invoicing transparency and compliance are reshaping cross-border business operations through digital reporting and data governance.
The global move toward e-invoicing is driven by transparency objectives, with tax administrations seeking real-time or near real-time transaction data to reduce tax leakage and improve compliance. Cross-border businesses must navigate differing formats, validation rules, and platform requirements, while effective implementation depends on ERP upgrades, data governance, redesigned workflows, and coordination across finance, IT, and operations. The practical benefits include faster invoicing, fewer errors, easier audits, and better financial visibility. (AI Summary)

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)