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.

GST treatment of a self-driven backhoe loader sold to an unregistered purchaser in another State depends on whether the supply is regarded as intra-State or inter-State. One view supports CGST and SGST and regards an e-way bill as prudent, using the loader's registration or chassis number. The contrasting view supports IGST because movement terminates in the purchaser's State and considers an e-way bill mandatory. The central issues are place of supply, destination of movement, and e-way bill compliance for self-driven goods.

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.

GST exemption applies to services supplied by the Central Government, State Government or Union territory to their undertakings or PSUs through guarantees for loans obtained from banking companies or financial institutions. Entry No. 34A provides that a loan guarantee furnished by the Central or State Government for its own undertaking or PSU is exempt from GST where the loan is obtained from such lenders.

GST does not apply to licence fees or application fees for State Government grants of alcoholic liquor licences for human consumption. Such grants are treated as neither a supply of goods nor a supply of services under the Tamil Nadu GST framework. The corresponding relief extends to the service-tax period from 1 April 2016 to 30 June 2017. The dispensation is limited to liquor licences; other Government licences, privileges, mining rights, spectrum and similar rights granted for consideration remain taxable, ordinarily under reverse charge.

An appeal concerning whether tax liability could be included in tax found payable became infructuous after the appeal-effect order recorded that it could not be so included. No substantial question of law survived, and the appeal was dismissed.

The explanation excluding activities or transactions undertaken by Government and local authorities from "business" for the concessional-rate entry at Sl. No. 3(vi) operates from 21 September 2017, the entry's inception. Under section 11(3) of the TNGST Act, an explanation inserted within one year to clarify a notification's scope or applicability takes effect as if it had always formed part of the original notification. The stated commencement date of 27 July 2018 does not alter that operation.

Approval of an NCLT-approved resolution plan freezes claims omitted from it, with the Insolvency and Bankruptcy Code prevailing over inconsistent laws. Where the plan records a provision for historic income-tax liabilities and settlement of statutory liabilities, enforceability of a disputed tax demand depends on whether that demand falls within the recorded provision. The Assessing Officer must verify that factual inclusion: an included demand is payable under the plan, while an omitted demand is frozen and cannot be enforced against the assessee.

Provisions of the Nagaland Goods and Services (Ninth Amendment) Act, 2024 commence in stages under the State Government's statutory appointment power. Section 4 takes effect on 1 October 2024, and sections 2 and 3 take effect on 15 April 2025. The appointment of the commencement dates is deemed effective from 6 August 2024.

Correction of the tariff classification in line 12 under Nagaland State GST replaces "2202 99 90" with "2202 91 00" in the Finance Department entry dated 30 April 2026. The specified entry must accordingly be read using the revised classification code for GST purposes.

Expert Panel Valuers for precious goods are selected through scrutiny of qualifications and experience, practical evaluation, and interview. They must provide standardised valuation reports, remain available when required, maintain independence and confidentiality, avoid conflicts of interest, and cooperate with inspections or proceedings. Eligibility generally requires specialised valuation competence, relevant experience, supporting references, a clean professional record, and compliance with technical standards. Appointments are non-transferable, voluntary, performance-reviewed, and restricted to qualified personnel. Negligent, misleading, conflicted, or improper valuation activity may lead to suspension, cancellation, removal, legal proceedings, or professional-body intimation.

Section 14A read with Rule 8D permits computation of expenditure relating to exempt income only after dissatisfaction with the taxpayer's accounts and claim is recorded. Where no such satisfaction is recorded, Rule 8D cannot be invoked to make a disallowance beyond expenditure voluntarily disallowed. On facts identical to the preceding assessment year, the additional disallowance was deleted.

Puducherry SGST rate schedules classify biris under the 9% SGST schedule and place pan masala, specified tobacco goods, tobacco substitutes, and specified tobacco- or nicotine-containing inhalation products under the 20% SGST schedule. Unmanufactured tobacco and tobacco refuse other than tobacco leaves are also covered by the 20% schedule. The 14% SGST schedule is omitted, with the revised classifications taking effect on 1 February 2026.

Revenue's undisputed acceptance of the corresponding milling transaction reflected by a sister concern constituted a changed circumstance requiring reconsideration of the explanation for the stock variation. The High Court treated that acceptance as material to the stock-variation addition, set aside the impugned order, and remanded the matter for a fresh decision after reconsidering the explanation.

Odisha extended the time for seeking revocation of cancellation of GST registration where cancellation occurred under section 29(2)(b) or (c) and the application period under section 30(1) fell within the specified period. Eligible applicants could apply up to 30 September 2021. The extension operates under section 168A and is deemed effective from 29 August 2021.

Compliance deadlines in the ninth and tenth provisos to the existing Odisha goods and services tax notification are extended by substituting 30 November 2021 for 31 August 2021 wherever those dates occur. The substitution is made under section 128 of the Odisha Goods and Services Tax Act, 2017, and is deemed effective from 29 August 2021.