Subsidy-linked pricing does not bar inverted duty structure refunds when input tax rates exceed output tax rates.
Section 54(3) and the Explanation defining Net ITC permit refund of unutilised ITC where input rates exceed output rates irrespective of why ITC accumulated; Rule 89(5) prescribes the refund formula and contains no exclusion for accumulation caused by Government subsidy, and valuation rules exclude subsidies from transaction value without converting supplies into exempt supplies. (AI Summary)

GST collections rose 0.7% in November 2025 while GST 2.0 refunds and consumption patterns weigh on net revenues.
Gross GST collections for November 2025 increased 0.7% to Rs 1,70,276 crore despite 8% H1 GDP growth because GST depends on consumption while GDP gains were driven by government spending, investment and trade. GST 2.0 rate reductions have produced or worsened an inverted duty structure in sectors including packaging, farming and pharma; taxpayers filed inverted duty refund claims in November 2025, expected to be sanctioned in December 2025, and those refund outflows, combined with subdued consumption, affect net GST receipts and fiscal balance. (AI Summary)

IBBI amendments remove going concern sale options, recalibrate liquidator fees, introduce RP filing duties and cap insolvency professional assignments.
Amendments remove the option to sell a corporate debtor or its business as a going concern by omitting Regulation 32A and clauses (e) and (f) of Regulation 32, repeal Regulation 39C which had allowed committees to recommend and identify assets for going-concern sale, adjust liquidator fee attribution and realisation rules preserving standalone, slump, collective and parcel sales while protecting secured assets unless security is relinquished, introduce filing procedures and late fees for guarantor-process Forms with RP liabilities, and cap individual insolvency professional assignments with revised conflict rules on acquiring debtor assets. (AI Summary)

IPR laws and AI face alignment in copyright, patents, trade secrets, and gaps on authorship, inventorship, ownership.
Existing IP doctrines remain applicable where human intellectual choice or technical contribution persists: copyright protects human-directed works produced with AI assistance; patents cover AI-enabled inventions that satisfy inventive step and industrial applicability; trade secrets can protect proprietary datasets and models given reasonable secrecy measures; and trademark law continues to address brand misuse in digital markets. However, significant doctrinal gaps exist concerning AI authorship and inventorship, mass data ingestion and database rights, patent eligibility for ML models, ownership of autonomous outputs, and territorial enforcement challenges. (AI Summary)

India's major ports drive trade competitiveness and require modernization, better connectivity, and sustainable practices.
Major Indian sea ports are critical infrastructure for bulk, energy and containerised trade; policy measures-open investment policies, fiscal incentives, and encouragement of private participation-have driven modernization through capacity expansion, new terminals and technology. Operational gains like reduced turnaround times and digitalisation have lowered logistics costs and boosted trade competitiveness. Remaining challenges include capacity constraints, insufficient draft for ultra large vessels, weak hinterland connectivity, regulatory delays and coastal environmental concerns, requiring further modernization, multimodal integration and sustainable planning. (AI Summary)

River sand export from India requires state mining leases, environmental clearance, pollution consents and restricted export permits.
Export of river sand from India requires a valid state mining lease and prior Environmental Clearance supported by EIA/EMP and replenishment studies, Consent to Establish and Consent to Operate from the State Pollution Control Board, CRZ clearance where applicable, and restricted export authorization from trade authorities and export promotion councils verifying legal origin and environmental compliance. (AI Summary)

Export of used capital goods: reversal of input tax credit may be required under Section 18(6) despite zero-rating.
The document explains that export of capital goods on which ITC was availed triggers mandatory reversal under Section 18(6), requiring payment of the higher of ITC attributable to remaining useful life or tax on transaction value; export qualifies as "supply," so reversal applies even under LUT. It highlights an unresolved choice of calculation method between differing rules and states that zero-rating under Section 16 does not expressly override the reversal obligation, creating interpretational uncertainty. (AI Summary)

Residential property delays: refunds with simple interest (benchmarked at 9%) and compensatory awards depend on delay and loss.
In delayed residential possession disputes the operative remedy is refund of amounts paid with simple interest from date(s) of payment until refund or delivery; tribunals have applied rates between 9% and 15% per annum, with 9% regarded as a reasonable benchmark. Compensation for loss and harassment may be awarded additionally, and factors such as fixed-price allotment, period and cause of delay, and buyer's election for refund versus possession govern quantum. (AI Summary)

New Labour Codes mandate unified digital compliance, single registration, and social security coverage for gig and contract workers.
The new Labour Codes consolidate multiple labour laws into four statutes creating a unified framework with single registration and return, digital filing, reduced imprisonment provisions with compounding and improvement notices, and provisions for fixed term employment. They prohibit contract workers from core activities while obliging principal employers to provide health and social security benefits including gratuity after one year. Gig and platform workers are to receive social security via employer contributions and Aadhaar based registration on an e shram portal. Implementation requires Centre and State rules and includes tripartite grievance mechanisms and tribunals. (AI Summary)

GST show cause notice cannot be consolidated across multiple financial years; year specific notices required and limitation excluded pending review.
A single SCN covering different financial years is impermissible because tax determination and limitation rules contemplate year specific action; notices and demand orders based on a consolidated SCN for distinct financial years are invalid. The adjudicating authority may issue fresh separate notices and proceed according to law, and the interval from the order to disposal of the writ petition is excluded for limitation purposes under the tax determination limitation provision. (AI Summary)

Advance Authorization allows duty free import of inputs for export manufacture subject to norms, registration, and export obligation discharge.
Advance Authorization permits duty-free import of inputs for manufacture of goods for export, available to manufacturer exporters, merchant exporters linked to manufacturers, and specified special units. Imports must comply with approved input output norms and minimum value addition, satisfy the Actual User Condition, and are monitored via DGFT Customs electronic linkage. Applications, amendments and redemption use prescribed ANF forms; redemption follows DGFT examination and issuance of an EODC before Customs closes the bond/BG. (AI Summary)

Advance Authorization compliance requires correct imports, dedicated consumption records, AA details on shipping bills, and EODC filing.
Advance Authorization obligations begin on issuance and continue until EODC and Customs closure. The holder must verify authorization details, execute the required bond or bank guarantee, register the authorization at the import port, import only as the actual user, maintain separate duty-free stock and Consumption Registers, adhere to SION or declared wastage norms, and use inputs exclusively for authorized export manufacture. Exports must meet sanctioned input-output norms, reference AA details on shipping bills, achieve minimum value addition, realize export proceeds evidenced by E BRCs, and preserve complete documentary and reconciliation trails for audit and EODC filing. (AI Summary)

Supply under GST depends on substance, consideration, and contractual risk, not merely physical location.
GST treats supply as the taxable event and gives it an inclusive, expansive meaning under the CGST and IGST framework. Supply covers transfers, leases, licenses and similar commercial dealings for consideration in the course or furtherance of business, while import of services for consideration is also treated as supply. Zero-rated supply is recognised for exports and, subject to the statutory conditions stated, supplies to SEZ units or developers for authorised operations. (AI Summary)

Demand orders with Form GST DRC-07 can be valid without handwritten signature; rectification requires personal hearing.
A demand Order-in-Original accompanied by Form GST DRC-07 containing the official's name, designation and ward is valid despite absence of the official's handwritten signature when portal upload credentials capture the signature; however, the rectification provision mandates a personal hearing where rectification adversely affects a person, and rectification orders issued without such hearing contravene principles of natural justice, permitting an appeal to be entertained on merits with requisite pre-deposit. (AI Summary)

Resolution plan non-implementation leads to liquidation under insolvency rules and permits invocation of performance and bid bank guarantees.
Failure by a successful resolution applicant to obtain mandatory regulatory approvals and to fund obligations within stipulated timelines constitutes breach of implementation conditions, permitting invocation of bid and performance bank guarantees and rendering liquidation the statutory mechanism to prevent asset deterioration and protect creditor interests. (AI Summary)

New labour codes consolidate laws, expand coverage, formalise worker protections, and shift enforcement toward facilitation and monetary penalties.
The four Labour Codes consolidate 29 prior Acts into unified frameworks that modernise labour regulation by expanding coverage, standardising wage and social security definitions, introducing a national floor wage and universal wage protections, extending social security to gig and platform workers, formalising migrant and fixed term employee entitlements, raising applicability thresholds to reduce compliance burdens, and shifting enforcement toward digitised records, algorithmic inspections and an Inspector cum Facilitator model with decriminalised, compoundable monetary penalties. (AI Summary)

Inland Container Depots expand trade access inland, offering customs clearance, multimodal links, and lower logistics costs.
Customs-notified Inland Container Depots (ICDs) act as inland extensions of seaports by providing customs clearance, warehousing, container handling, and multimodal transport connectivity, reducing port congestion, lowering logistics costs, and supporting export-oriented sectors; challenges include limited rail links, outdated equipment and processes, documentation delays, last-mile costs, and the need for better integration with ports and freight corridors, while investments in freight corridors, multimodal parks, rail modernization and digital customs aim to strengthen ICD effectiveness. (AI Summary)

India's ports drive trade and industry growth but need capacity, connectivity, and greener operations.
The article explains that twelve major Indian seaports-including Deendayal (Kandla), JNPT, Mundra, Visakhapatnam, Paradip, Chennai and Cochin-play specialised roles in bulk, liquid and containerised trade, driving regional industrial clusters and reducing freight costs. It notes improved operational efficiency from capacity expansion, technology, and policy incentives fostering public-private participation, while identifying constraints such as congestion, insufficient draft, weak hinterland connectivity, regulatory delays, and environmental concerns requiring capacity expansion, advanced technologies, and strengthened multimodal connectivity and sustainability measures. (AI Summary)

Consolidated public notices do not satisfy the requirement to give applicants individual notice to rectify defects under Section 7(5)(b).
Section 7(5)(b) requires individualized notice to the applicant to rectify defects within seven days before rejection; consolidated public notices do not satisfy this proviso. Procedural defects such as a defective affidavit are generally curable and do not make an application non est, and the proper response to identifiable defects is to permit rectification by the applicant or its authorised representative under the Rules. (AI Summary)

GST registration may not be cancelled solely for non filing when tax, interest and fees have been paid; filing allowed.
Where a taxpayer has discharged outstanding tax, interest and penalty through the electronic cash ledger and is prepared to file pending returns, cancellation of GST registration premised solely on non filing is not appropriate; the taxpayer may be permitted to file returns and must pay any remaining demand identified on review, upon which cancellation will be revoked. (AI Summary)