Continuous supply of services classification affects invoicing timing and tax liability under GST for long-term contracts.
Classification as a continuous supply of services requires four cumulative conditions: continuous or recurrent provision of services; existence of a contract; contract duration exceeding three months; and periodic payment obligations. These criteria distinguish services from goods by prioritising contract design and payment rhythm over mere invoicing frequency. Where satisfied, special invoicing rules align GST invoicing with contractual payment schedules and determine the time of supply; failure to comply can accelerate tax liability to the earlier of provision of service or receipt of payment and expose the supplier to interest and disputes. (AI Summary)

Deferred customs payment for Eligible Manufacturer Importers expands duty deferral subject to eligibility, authentication and compliance safeguards.
Extension of deferred payment of customs import duty to Eligible Manufacturer Importers (EMI) creates a time bound facility (effective 01 April 2026 to 31 March 2028) under the proviso to Section 47(1) and Deferred Payment Rules, enabling manufacturers who meet operational, financial, tax and legal eligibility-including IEC, GST compliance, turnover and CA certified solvency-to defer duty. Applications are filed online, approved by the Directorate of International Customs, and activated in the customs system; ICEGATE nodal authentication and selection of a deferred payment flag are required for clearance, while monitoring and suspension powers are retained for non compliance. (AI Summary)

Correct Section Invocation: show cause notices must invoke the appropriate GST provision to prevent invalid adjudication orders.
Adjudicating officers must invoke the appropriate GST provision when issuing a show cause notice; incorrect invocation risks setting aside orders. The provision addressing fraud may be invoked only where material evidence of fraud, wilful misstatement or suppression of facts is available and incorporated into the SCN as required by CBIC guidance. Officers must respect the temporal validity of statutory provisions, provide opportunity to reply and personal hearing, and apply mind to the correct legal basis before passing adjudication orders. (AI Summary)

Parallel proceedings bar under Section 6(2)(b) stops duplicate GST adjudication, allowing the later authority to withdraw proceedings.
The statutory bar prevents a proper officer from initiating proceedings on a subject matter where another proper officer has already commenced proceedings; when facts and alleged tax liability overlap for ISD credit distribution, the later authority must desist, and a focused representation demonstrating prior proceedings and invoking the overlap test can prompt withdrawal of duplicative action. (AI Summary)

Deferred Customs Duty for manufacturer importers grants short-term interest-free credit and streamlined eligibility for compliant manufacturers.
Approved Eligible Manufacturer Importers meeting prescribed eligibility - valid IEC and GST registration, import track record, consistent GST compliance, solvency, and no serious prosecution or insolvency issues - may clear imports without immediate duty payment and remit customs duty by the first day of the following month under the deferred payment rules, receiving an interest-free short-term credit period irrespective of AEO status. (AI Summary)

Deferred customs duty payment extended to Eligible Manufacturer Importers, enabling conditional post-import payment and streamlined clearance.
Circular No. 08/2026-Customs extends the facility of deferred payment of import duty to approved Eligible Manufacturer Importers (EMI), effective from 1 April 2026 until 31 March 2028. Approval by the Directorate of International Customs follows online application and CA-certified financial and compliance documentation. Operationalisation requires ICEGATE nodal authentication, selection of a deferred-payment flag in the Bill of Entry, and adherence to prescribed due-dates under the Deferred Payment Rules, with monitoring and potential suspension for non-compliance. (AI Summary)

Continuous supply of goods: contractual recurrence plus periodic invoicing determines GST treatment, not mere frequency of deliveries.
Section 2(32) requires a cumulative test for a continuous supply of goods: a recurring flow of goods, a binding contract, recurrence arising from that contract, and regular or periodic invoicing. Frequency of deliveries alone does not suffice; the invoicing architecture is often decisive. Where contract, delivery schedule and consolidated periodic billing align, supplies are more likely to qualify as continuous; dispatch-wise invoicing tends to support treatment as separate taxable events. (AI Summary)

Inspection of goods in movement requires production of prescribed documents and e-way bill for verification during transit.
Section 68 authorises a proper officer to intercept a conveyance carrying goods in transit and require the person in charge to produce prescribed documents and devices, notably the e-way bill generated and validated on the common GST portal, and to allow inspection; Rules 138A-138C set out the manner of validation and inspection, and failure or deficiency in documents attracts statutory consequences under the Act. (AI Summary)

Anti dumping duty on TDI 80:20 continued to protect domestic industry and stabilise downstream supply chains.
Continuation of Anti Dumping Duty on Toluene Di Isocyanate (TDI) 80:20 is imposed under Section 9A of the Customs Tariff Act and relevant Anti Dumping Rules, following DGTR findings of likely continuation of dumping and injury. The notification limits coverage to the 80:20 isomer grade, lists originating markets (European Union, Saudi Arabia), prescribes producer specific and residual duty rates, requires payment in Indian currency with exchange rate per the Customs Act, and remains in force for five years unless earlier modified. (AI Summary)

ISO 13485 compliance requires lifecycle risk management and strict documentation, facilitating regulatory conformity and market access.
ISO 13485 sets a medical device specific quality management system requiring regulatory compliance, formal risk management across the product lifecycle, strict documentation and traceability, mandatory validation of special processes, supplier controls, CAPA, complaint handling and post market surveillance; certification facilitates market access and may be required for conformity assessment. Implementation commonly uses ISO 13485 as the core framework, harmonises selected ISO 9001 elements for strategic planning and continual improvement, and relies on unified documentation, clause mapping and combined internal audits to prepare for certification. (AI Summary)

Digital justice: ensure AI assistance, privacy safeguards, and inclusive access so technology protects constitutional rights.
Digital transformation of India's courts combines e filing, virtual hearings, AI tools (SUPACE, SUVAS) and multilingual access with the DPDPA's privacy regime, but it creates constitutionally significant risks: algorithmic bias, fabricated AI outputs, concentrated sensitive data, and a rural digital divide. Effective governance requires mandatory independent AI audits, transparent training data disclosure, human verification of outputs, court specific encryption and data protocols, clarified DPDPA application favouring litigant protection, expansion of e Sewa Kendras, multilingual and hybrid access models, and capacity for the Data Protection Board. (AI Summary)

Finality of judicial orders: relief cannot be indirectly undermined by collateral judgments; non parties have structured remedies.
The Court reaffirmed that final relief granted and recorded cannot be indirectly disturbed by collateral proceedings involving non parties; non parties retain structured remedies (limited review, fresh tribunal claims, or statutory appeals) but must pursue those procedural routes rather than unsettle settled decisions. Quasi judicial authorities are duty bound to apply binding precedent at first instance; failing to do so shifts the burden of correcting settled law onto affected persons and undermines institutional disciplinary obligations. (AI Summary)

Inspection powers: authorization based on reason to believe enables limited searches and seizures with procedural safeguards and prescribed forms.
Authorization for inspection, search and seizure must be granted by a proper officer of at least the rank of Joint Commissioner based on a documented reason to believe about suppression, excess input tax credit claims, tax-evasion contraventions or concealed goods; inspections are limited to authorized areas and may be converted to searches only with fresh authorization. Officers must follow prescribed forms and procedures-carrying identification, obtaining acknowledgements, issuing seizure or prohibition orders, permitting provisional release on bond, and concluding with a show cause notice or return of seized articles-while ensuring proportionality and safeguards such as presence of a woman officer where required. (AI Summary)

Personal hearing failures in GST adjudication undermine natural justice and prompt set aside or remand of such orders.
Administrative rejection of physical, in person replies on the ground that they were not uploaded on the electronic portal violates the personal hearing requirement and principles of natural justice. Such procedural noncompliance converts quasi judicial officers into collection agents, leads to orders being set aside or remanded by higher courts, wastes judicial and administrative resources, and disproportionately harms small taxpayers lacking digital infrastructure. (AI Summary)

Export regulation for unmanufactured tobacco: compliance, tariffs and policy measures shape market access and competitiveness.
Export of unmanufactured tobacco (HSN 240120) is classified as Free under the Foreign Trade Policy but is subject to Tobacco Board Act registration, grading and auction norms, IEC issuance, GST and customs compliance, and phytosanitary and quality requirements. Export support-RoDTEP, Duty Drawback, ECGC cover, interest subvention and GST refunds-mitigates embedded taxes and credit risk. Market access depends on destination-specific tariff and SPS regimes, and exporters must address competitive, regulatory and logistical challenges through diversification, traceability, sustainable practices and value-added processing. (AI Summary)

Effective service of notices: failure to use prescribed modes invalidated ex parte GST adjudication and prompted remand for reconsideration.
The DSTO's ex parte adjudication was set aside because repeated portal uploads, without exploring alternative modes of service under Section 169, failed to effectuate notice and denied natural justice. The High Court remitted the matter for reconsideration in conformity with GST provisions, emphasising the duty of officers to apply their minds to service methods and the need for supervisory accountability to prevent wasted litigation. (AI Summary)

Restricted goods authorisation: prior DGFT licence and sectoral NOCs required for customs clearance and export control compliance.
Restricted items under ITC (HS) classification require prior authorisation-generally a DGFT licence and where applicable sectoral NOCs-obtained via online application disclosing IEC, technical specifications, end use declarations and invoices. Licences are examined by DGFT regional authorities, Inter Ministerial Working Groups and technical ministries and specify quantity, value, validity, ports and end use conditions. At customs, importers file a Bill of Entry and exporters a Shipping Bill/LEO attaching licences and NOCs; customs verify authorisation and compliance, and non compliance can trigger detention, confiscation, penalties, IEC suspension and prosecution. (AI Summary)

Passenger declaration compliance via Green and Red Channels shapes enforcement, enabling targeted interception and voluntary disclosure pathways.
The Green and Red Channel system, grounded in the Customs Act and baggage rules, operationalizes passenger declaration by treating Green Channel passage as a deemed statement of no dutiable or prohibited goods and directing declaring passengers to the Red Channel for assessment. This structured choice creates evidentiary weight for enforcement, enables selective interception through risk profiling and intelligence, and provides a voluntary disclosure mechanism with administrative leniency for bona fide non compliance, thereby balancing trade facilitation with revenue protection and regulatory enforcement. (AI Summary)

Leave encashment exemption retrospective application may allow refunds, tribunals favour relief but appellate risk remains.
Several appellate tribunals have construed the enhanced monetary ceiling for non government leave encashment as a beneficial and curative change and applied it retrospectively to earlier assessment years. Taxpayers may pursue rectification where the error is apparent on record or seek condonation of delay for retrospective claims, subject to documentation and potential denial of interest on delayed refunds. The tribunal trend is favorable but not finally settled, and departmental appeals remain a litigation risk. (AI Summary)

Natural justice in GST adjudication requires a mandatory hearing before adverse orders, beyond mere portal-based notice service.
Mandatory opportunity of hearing is required before passing an adverse GST decision, and this obligation is not displaced by mere service of notices through portal upload or other communication modes under section 169. The commentary stresses that section 169 only governs effective communication, whereas section 75(4) independently requires a personal hearing where an adverse order is contemplated, reflecting the broader principle of natural justice. It also notes that the adjudicating authority must consider relevant facts and the taxpayer's submissions before issuing the order. (AI Summary)