Documented share-sale proceeds cannot be treated as unexplained cash credit merely because the shares were identified as penny stocks. Purchase through a registered broker by cheque, demat-account holding and transfer, sale through a recognised stock exchange, and payment of securities transaction tax supported the genuineness of the transactions. Where no defects are found in these records and no material links the taxpayer to price rigging or accommodation entries, an investigation report containing only general penny-stock information is insufficient. The long-term capital-gains addition was therefore deleted.

GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to Sanjeev Gupta, Assistant Commissioner. He is designated as the proper officer for enrolling GST practitioners, replacing the previously assigned Assistant Commissioner following his transfer.

Customs assayers and valuers may be empanelled to value precious metals, jewellery, stones, and valuable articles involved in import, export, seizure, confiscation, or extraction. Applicants require suitable qualifications, relevant experience, verified references, a clean professional record, and compliance with independence and disclosure requirements. Appointments are non-transferable, require annual self-appraisal, and prohibit unauthorised delegation. Fees follow a notified declining ad valorem scale, with stakeholders generally bearing service charges. Appointees must maintain records, avoid conflicts of interest, preserve confidentiality, and comply with professional conduct standards; false valuation, negligence, or misconduct may invite cancellation, removal, or legal action.

Authority meetings must ordinarily be convened quarterly with prior notice and agenda papers, subject to emergency-meeting and circulation procedures. Meetings may be conducted through audio-visual means, with electronic voting and preservation of virtual proceedings. Four members constitute a quorum, decisions are made by majority vote, and the presiding member has a casting vote. Interested members must disclose their interests and abstain from related deliberations and decisions. Members are bound by fidelity and secrecy obligations, while authorised persons may execute contracts, documents and legal-proceeding papers. The common seal requires a resolution and a member's presence.

GST appeal hearing jurisdiction under section 107 of the DGST Act, 2017 is allocated among senior departmental officers by monetary threshold, territorial zone and functional branch. SCTT-I to SCTT-IV hear appeals exceeding 15 lakhs for their respective assigned zones and specialised branches. The Additional Commissioner handles specified zones and lower-value Enforcement and Embassy Refund appeals, while the JCTT hears appeals up to 15 lakhs for Zones II to VII and XI (KCS).

GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to eight Assistant Commissioners. The authorisation is exercised under the Commissioner's power of delegation and designates these officers as Proper Officers for enrolment of GST Practitioners under the Delhi GST framework.

Section 250(6) requires a first appellate order to identify points for determination and give reasons for its decision. Specific challenges to reassessment jurisdiction and the validity of the notice, supported by detailed material and reproduced in the appellate order, require merits-based adjudication and cannot be rejected as general objections. An appellate decision must be definite, reasoned and clear. The reassessment-jurisdiction challenge requires fresh adjudication on the material and submissions already on record.

Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.

GST refund controls require verification of ward-transfer applications and review of refunds for indicators of malpractice, especially where refund volumes are unusually high. Zonal in-charges must report suspicious cases and confirm where no cases are found. Vigilance must initiate departmental and criminal action when malpractice is detected, develop safeguards with the Systems and EDP branches, and use data analytics to identify abnormal refund patterns. Zonal officers must periodically review ward-level refunds and act against detected malpractice.

Grievance redressal concerning implementation of tax laws is assigned to a committee chaired by an Assistant Commissioner and comprising two additional Assistant Commissioners. The committee is tasked with addressing concerns raised by tax professionals associations and trade bodies regarding tax-law implementation. It must submit its report within 15 days from its constitution, creating an internal departmental mechanism to examine and report on implementation-related grievances.

Delhi GST jurisdiction is allocated through territorial wards in Zones 1 to 9, with specified localities, markets, industrial areas and commercial centres assigned to individual wards. Dedicated jurisdiction applies throughout Delhi for e-commerce and for identified high-taxpayer sectors. Special-zone wards cover taxpayers supplying works contract or services according to the relevant territorial zones, while a separate ward covers the right to use goods. Unspecified areas fall within the nearest ward, and taxpayers continue in existing wards until transferred under the revised allocation.

Public trusts administered by an agency under State Government control are excluded from registration under Section 77, even where registration is sought under Section 17. Where a temple trust is vested in the State, Chapter X requires implementation of the statutory management framework: publication in the Official Gazette of the applicable public-trust list under Section 52(2), followed by constitution of a Committee of Management under Section 53. The committee-formation process requires public notice inviting suggestions and must observe religious-denomination safeguards. The relevant list must be published within six months, and the Assistant Commissioner may determine the temple's denomination after allowing parties to produce evidence.

Assignment of GST recovery functions authorises all Assistant Commissioners and Goods and Services Tax Officers in the Department of Trade and Taxes to perform the functions of a Proper Officer under the Delhi Goods and Services Tax Act, 2017. The assignment covers functions concerning initiation of recovery proceedings and recovery of tax or other amounts due under the Act.

EPCG authorisations require the stipulated export obligation to be met within eight years through use of imported capital goods in authorised hotel services. A notice issued before expiry of that period cannot establish non-fulfilment where declared foreign-exchange earnings and an application for export-obligation discharge remain unaddressed. Hotel-business use of imported vehicles meets the actual user condition; the Scheme and exemption notifications do not require vehicle-wise proof of foreign-exchange earnings or daily operational records. Parking, registration, insurance and driver-related allegations do not by themselves prove diversion from authorised use. On these facts, confiscation, denial of concessional duty and penalties are unsustainable.

Powers under Section 83 of the Delhi Goods and Services Tax Act, 2017 are delegated to Assistant Commissioners and Goods and Services Tax Officers as Proper Officers. Exercise of the delegated authority is conditional upon obtaining case-specific approval from the concerned Zonal Incharge, Special Commissioner, Additional Commissioner, or Joint Commissioner.

Section 74 requires fraud, wilful misstatement, or suppression of facts with intent to evade tax; mere GST non-payment is insufficient. Material evidence of those elements must be included in the show-cause notice. Section 74A introduces a common limitation period for fraud and non-fraud cases, while retaining the fraud distinction at adjudication for higher penalties where intentional tax evasion or ineligible input tax credit is established. Legacy-period notices under Section 74 may therefore be examined for whether they disclose the necessary factual basis for invoking the fraud-based provision.

Separate show cause notices arising from a common customs investigation retain independent legal identity where they concern distinct subject matters and statutory consequences. Common assignment to one adjudicating authority and joint hearings are matters of administrative convenience and do not create a composite proceeding. An interim stay confined to one notice cannot be extended by implication to restrain adjudication under another notice. Challenges involving relied-upon material, hearing opportunity, limitation, extensions, or Call Book treatment may be examined through the statutory appellate process or before the competent forum.

Revisional proceedings under Section 263 against a corporate debtor cannot be continued or culminate in a revisional order during the subsistence of the moratorium. Following cessation of the moratorium, revisional proceedings may be revived and reframed if permissible under the Insolvency and Bankruptcy Code, the Income-tax Act, and applicable law, with reasonable opportunity of hearing afforded through the resolution professional or another competent representative of the corporate debtor.

Customs Broker liability for import undervaluation depends on the broker's own conduct, involvement and diligence, not solely on the importer's declaration. Penalty liability and penalty quantum are distinct inquiries. A prior request for first-check examination before assessment may evidence bona fide conduct by bringing the goods to the Department's notice, although it does not automatically prevent penalty. Documented compliance, including client advice, examination requests, correspondence and checklists, may materially influence the assessment of culpability and proportionality of penalty.

Input tax credit on construction for leasing depends on whether the property is constructed on own account. Construction intended for sale, lease or licence forms part of a taxable commercial supply and differs from construction for personal use or premises from which business is directly carried on. Credit claims for leased properties require application of this distinction before the blocked-credit provision is invoked. This approach supports creditability of construction inputs where completed property is intended for leasing and promotes tax neutrality.