Special-audit direction under Section 142(2A) was valid because substantial gross receipts, extensive expenditure claimed under several heads for clients, and voluminous vouchers and bills required linkage with clients' business accounts. The accounts were sufficiently complex because verifying the admissibility and correctness of the claimed expenditure required a laborious exercise. The recorded reasons therefore supported the direction, which operated against the assessee.

Classification of low-ethoxylated non-ionic fatty alcohol ethoxylates under Heading 3402 requires satisfaction of the cumulative water test in Chapter Note 3. At the prescribed concentration, temperature, and standing period, the product must both remain a transparent or translucent liquid, or stable emulsion, without phase separation and reduce water surface tension to the stated threshold. Non-ionic character or surface activity alone is insufficient. Where a low-ethoxylated product separates into layers and fails the solubility and stability requirement, Heading 3824 may be considered after exclusion from Heading 3402.

Under Tamil Nadu SGST, an erratum corrects the date cited in the opening paragraph of the amendment concerning supplies treated as deemed exports. The reference to 18 January 2019 must be read as 18 October 2017, substituting the October 2017 reference for the January 2019 reference in the deemed-export amendment under the Tamil Nadu SGST framework.

Odisha SGST exemption entries now recognise section 12AB registration alongside section 12AA in specified entries, remove references to Governmental Authority or Government Entity in two service descriptions, and retain event coverage when hosted Indian events are rescheduled. Nil-rated treatment covers services connected with the AFC Women's Asia Cup 2022, subject to certification of their direct or indirect event connection, admission rights to those events, and the grant of National Permits for goods carriages operating throughout India or contiguous States.

Customs seizure of an imported car requires recorded reason to believe that it is liable to confiscation. A panchnama restraint cannot replace a lawful seizure order, an undertaking where seized goods remain in custody, or a served non-dealing order where seizure is impracticable. Section 110(2) requires prompt notice under Section 124, subject only to the prescribed extension mechanism. Prolonged effective detention cannot postpone those safeguards. Provisional release under Section 110A applies only to goods lawfully seized and cannot validate an earlier detention without statutory authority.

Net-profit estimation for the relevant assessment year followed the basis sustained for the preceding year, as no distinguishing facts were established. The previously confirmed appellate estimate supported net profit at 0.22% of sales instead of 7%. The unchanged factual position resulted in retention of the lower sales-based estimate, in favour of the assessee.

Dynamic QR Code requirements apply to B2C invoices issued by taxpayers whose aggregate turnover exceeds Rs. 500 crore, including invoices issued to Unique Identity Number holders. A UPI ID in the QR Code need not be accompanied by separate bank-account and IFSC details, and an authorised payment collector's UPI ID may be used. QR Codes may be omitted for specified services supplied to overseas recipients. For over-the-counter sales, a uniquely invoice-linked order ID may substitute for an unavailable invoice number. Where part-payment is received, the QR Code may show only the remaining amount payable.

Explanation 7 to section 271(1)(c) deems a transfer-pricing addition to be concealed income unless the taxpayer proves that the arm's length price was computed under section 92C in good faith and with due diligence. Differing use of current-year or multiple-year data, selection or exclusion of comparables, and choice of profit-level indicator do not by themselves justify penalty where the relevant particulars were disclosed in the transfer-pricing report. Where no material disproves good faith or due diligence, a transfer-pricing adjustment does not warrant concealment penalty.

Repeated non-compliance with notices seeking the same information constitutes a single default for penalty purposes, even where no reasonable cause exists. Because the penalty provision is deterrent rather than revenue-raising, successive notices cannot multiply penalties for an unchanged default. Continued non-compliance should instead be addressed through best judgment assessment under section 144. Penalty is therefore confined to a single default, with any excess penalty deleted.

Optional annual-return filing applies to registered persons with aggregate turnover not exceeding two crore rupees who did not furnish annual returns for financial years 2017-18 and 2018-19 by the due date; such returns are deemed furnished. Composition taxpayers may file FORM GSTR-9A, while other eligible registered persons may file FORM GSTR-9, before the due date only. The common portal will not accept either form after that date. Short-paid tax or ineligible input tax credit identified during reconciliation may be voluntarily paid through FORM GST DRC-03.

FIR registration concerning alleged illegal iron ore and manganese ore mining was pursued under Section 154(1) of the Code of Criminal Procedure, 1973. Relevant material was to be collected on the alleged mining activity and the persons responsible for permitting it. Police authorities were directed to file an FIR addressing the alleged illegal mining and the responsible persons within six weeks.

Statutory safeguards under the Commissions of Inquiry Act, 1952 require a reasonable opportunity of hearing and defence evidence where an inquiry may prejudicially affect a person. The Act also protects the rights to cross-examination and legal representation. Findings reached without these protections cannot justify an omnibus direction to register FIRs against numerous persons allegedly involved in illegal mining. Blanket FIR directions founded solely on a Commission report are therefore unsustainable unless affected persons receive the prescribed hearing and defence safeguards.

Maharashtra Authority for Advance Ruling is reconstituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017, superseding the earlier constitution while preserving acts done and omissions occurring before supersession. Its membership comprises the Joint Commissioner of State Tax, Maharashtra State, and the Additional Commissioner or Joint Commissioner (P&V), CGST, Mumbai East Commissionerate, Government of India.

Deemed admission of a settlement application under Chapter XIX-A places exclusive jurisdiction over the case with the Settlement Commission, preventing the Assessing Officer from pursuing parallel assessment proceedings. The scheme requires a single determination of matters comprised in the case, and the final settlement order is conclusive on those matters. Accordingly, after deemed admission, matters relevant to the block period must be placed before the Settlement Commission rather than addressed through an independent consequential block assessment; such assessment and the related appellate order lack jurisdiction.

Under the transactional net margin method, the tested party's actual net profit must be compared with comparable uncontrolled transactions, with adjustments limited to demonstrated differences that materially affect margins. Projected future annual-maintenance income cannot increase the current-year margin where it is unrealised, assumption-based and unrelated to current-year functions, assets or risks. Higher import-related customs costs, product replacement, warranty, customisation and indigenisation costs remain ordinary operating costs absent a proven comparability basis; the transfer-pricing adjustment therefore stood. The pre-amendment tolerance range under the arm's-length-price provision remained available for the relevant assessment year because the later amendment applied only prospectively.

Taxability of interest on compensation or enhanced compensation raises whether interest under Sections 28 and 34 of the Land Acquisition Act, 1894 is distinct from compensation and assessable as income from other sources. The issues also cover the receipt-based deeming provision, its relationship with that classification, and whether the 2009 legislative amendment, effective from 1 April 2010, affects earlier precedents. Recovery remains stayed pending further orders.

GST rate schedules place biodiesel supplied to oil marketing companies for blending with high-speed diesel in the 2.5% schedule and other biodiesel in the 6% schedule. Renewable energy devices and parts for their manufacture are included at 6%, with 70% of gross consideration deemed to be goods value and 30% service value when supplied with other goods and services, including the specified taxable service. Mineral ores, plastic scrap, listed printed materials, rail equipment and carbonated fruit beverages are added to specified schedules.

One construction applies section 10(1)(ca) to treat the unregistered recipient's address recorded in the invoice as determinative. Because the machine's movement terminates in another State, it characterises the supply as inter-State and requires IGST. It treats an e-way bill as mandatory when the machinery moves above the applicable value threshold, irrespective of self-propulsion or the absence of carriage in a separate vehicle.

Further disallowance of expenditure relating to exempt income is unwarranted where the taxpayer has made a reasoned voluntary allocation of employee costs and overheads, and no objective dissatisfaction identifies an error in that method. The use of Rule 8D requires recorded dissatisfaction with the taxpayer's claim; investment scale and exempt-income levels alone do not establish such error. Education cess paid on income tax is non-deductible because the retrospective clarification to section 40(a)(ii) treats tax as including surcharge or cess by whatever name called. The Tribunal cannot examine the constitutional validity of that legislative amendment.

Laterals and parts suitable for use solely or principally with sprinklers or drip irrigation systems, and classifiable under heading 8424, attract the GST rate applicable to sprinklers and drip irrigation systems even when supplied separately. Parts of general use classified under a heading other than 8424 attract GST at the rate applicable to their respective heading.