Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.

SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot

Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...

Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.

Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.

Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents

Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.

Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.

Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.

Efficacious alternative remedy bars writ review where statutory appeal remains available and merits are left open.

Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.

Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.

GST appellate remedy revived as Tribunal becomes functional; writ challenge not examined, with limitation protection and pre-deposit credit.

Quasi-judicial misconduct requires more than a debatable assessment order; plausible reasoning defeats disciplinary action.

Permanent establishment under the Indo-Canadian DTAA failed where customer premises were not at disposal and treaty threshold was not met.

Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment

Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.

Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.

Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.

Ex gratia provision, section 14A disallowance and penalty on debatable issue: tribunal deletes two claims but upholds capital expenditure treatment.