Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.

International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...

Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.

KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.

GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.

AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.

Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.

Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.

GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.

Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.

Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.

Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.

GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.

GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.

Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.

Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.

IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.

Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal

Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.

Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.