Death of a sole proprietor is treated as a transfer of business where a transferee or successor continues the business. Unutilized input tax credit in the deceased proprietor's electronic credit ledger may be transferred after the successor obtains registration and files FORM GST ITC-02 before cancellation of the deceased proprietor's registration. Legal heirs may apply for cancellation while linking the transferee's registration number. The transferee or successor is liable for tax, interest, and penalties due from the transferor.

Transfer of two GST-related writ petitions was sought so that they could be heard with an existing batch before another High Court. The request was confined to the identified writ petitions, and no objection to their transfer was raised by the appearing respondent. The proceedings were transferred for consolidated hearing with the pending batch, enabling common consideration of related anti-profiteering matters.

PSLCs traded between banks through the e-Kuber portal are treated as supplies of goods in the course of inter-State trade or commerce, requiring IGST for both relevant periods. For the earlier period, the seller bank pays GST under forward charge at 12 per cent; from 28 May 2018, the buyer bank bears liability under reverse charge. No additional IGST is required where the liable bank has already paid CGST/SGST or CGST/UTGST on the same supply.

Grant-funded research and development services supplied by specified Government entities and notified institutions may claim exemption on a certificate from the institution's head confirming that the activity is R&D rather than consultancy. Separately recovered registration, insurance, FASTag, and related expenses in motor-vehicle leases form part of the composite leasing supply and are taxable at the leasing-service rate. Notional interest under bank Fund Transfer Pricing for loans or advances falls within the interest exemption, while NBFC lending services to banks in co-lending arrangements are taxable at the contractually agreed value.

Complete GST registration cancellation applications in FORM GST REG-16 should be accepted within 30 days unless incomplete or, in a transfer, merger or amalgamation case, the successor entity is unregistered. Deficiencies require written intimation, time to respond, a hearing before rejection, and recorded reasons. Cancellation does not extinguish tax liabilities. The taxpayer must furnish FORM GSTR-10 and pay the higher of input tax attributable to closing stock and capital goods or output tax payable, with any shortfall paid in cash. Non-filing of the final return may result in notice and assessment.

Sublimation paper is classified under heading 4809 and attracts GST at 18%, while past disputes are recommended for regularisation on an "as is where is" basis. Toy entries cover all toys under heading 9503, with respective treatment for non-electronic and electronic toys. Under the old and used motor vehicle margin scheme, input tax credit restriction applies only to tax paid on procurement of second-hand vehicles; credit on other inputs and input services remains available subject to the CGST Act. Registered seaweed extract-based bio-stimulants are classified as fertilisers under heading 3101.

Following a deficiency memo in FORM GST RFD-03, taxpayers must rectify and resubmit the existing refund application under the original ARN, without re-credit of debited input tax credit through FORM GST RFD-01B. Exporters receiving capital goods under the Export Promotion Capital Goods Scheme remain eligible for IGST refund on exports after the amended restrictions took effect, whereas exporters importing goods under specified customs exemption arrangements are ineligible.

Form GST REG-05A intimates rejection of applications for amendment, registration under rule 14B, or cancellation. Rejection may result from an unanswered notice, cancellation of the applicant's or supporting electronic commerce operator's registration, cancellation of the operator's tax-collection registration, cancellation of the selected home-State registration, or mismatch between the proposed principal-place address and the operator's consent. Unsuccessful physical verification may also justify rejection of an amendment application. Cancellation applications may be rejected where registration under rule 14B has already been cancelled.

Time-expired drugs or medicines returned through the supply chain may be treated either as a fresh supply or through a credit note. Registered non-composition returners issue an invoice and may use the original supply value; recipients may avail input tax credit subject to applicable conditions. Composition returners issue a bill of supply, while unregistered persons use a commercial document without tax. Under the credit-note route, tax liability adjustment depends on compliance with the prescribed time limit and input tax credit conditions. Input tax credit reversal on destruction differs according to the route adopted.

Customs-location authorisation is expanded by inserting Anekollu in Krishnagiri District, Tamil Nadu, at serial number 11. The location is authorised for unloading imported goods and loading export goods, including any class of such goods. It is included in the State-specific listing for import-side unloading and export-side loading as the authorised customs purpose.

Payments received by the International Rice Research Institute are excluded from Chapter XIX under section 400(1) of the Income-tax Act, 2025. The exclusion is conditional on requirements under the United Nations (Privileges and Immunities) Act, 1947, read with Ministry of External Affairs S.O. 3230(E), and takes effect on publication in the Official Gazette.

Section 4 of the Prohibition of Benami Property Transactions Act, 1988 bars a post-commencement suit or defence enforcing rights in property alleged to be benami unless a statutory exception, including a fiduciary relationship, is both pleaded and proved. An unproved benami-based partition claim therefore cannot defeat title obtained under an undisputed registered settlement deed. An absolute owner has testamentary capacity, and a registered Will may be proved through an attesting witness. Registration outside ordinary office hours and minor discrepancies in delayed testimony do not alone create suspicious circumstances where execution and attestation are established, permitting probate.

GST demand proceedings invoking fraud, wilful misstatement or suppression of facts under sections 74 or 74A require a clear showing, in the show-cause notice and supporting evidence, of intent to evade tax. A later notice on the same facts and grounds should not ordinarily repeat such allegations for a subsequent period unless independent grounds arise. Personal hearing must be afforded when sought in writing or when an adverse decision is contemplated, and adjudication orders should contain issue-wise, reasoned findings.

GST prosecution is the institution and continuation of criminal proceedings for an alleged offence until final judicial disposal. An offence is an act or omission punishable by law, and section 132 of the CGST Act may apply to taxable persons and other persons committing specified prohibited acts. GST offences are cognizable and non-bailable where the prescribed serious offences involve tax evasion exceeding the applicable threshold; other offences are non-cognizable and bailable. Cognizable offences permit warrantless arrest and investigation, whereas non-cognizable offences require a warrant and court-authorised investigation.

GST enforcement reform is characterised as curtailing summary arrest, constraining transit detention and seizure, and raising the criminal-prosecution threshold. The commentary argues that lawful, reasoned adjudication should replace coercive collection practices, while organised evasion should be addressed through financial intelligence, money-trail analysis, forensic audit, and focused prosecution. Faceless adjudication, e-Audit, and e-Inspection must preserve natural justice, transparent digital records, taxpayer dignity, and accountability for arbitrary action.

GST intermediary classification turns on whether an Indian supplier performs the contracted service for an overseas recipient on its own account or merely arranges or facilitates an independent supply between other persons. Subcontracted substantive services retain their independent character even where deliverables assist the overseas principal's customers. Contact with students, advisers or other beneficiaries, cost-plus remuneration, foreign-currency payment, and the presence of several participants do not alone establish intermediary status; contractual obligations, responsibility for performance, authority to represent another and actual conduct determine classification.

Omission of Rule 96(10) without a saving clause prevents its restrictions on IGST export refunds from continuing in proceedings pending on the effective date of omission. The fact that transactions occurred while the rule was in force does not independently preserve enforcement. Section 74 supplies a mechanism for tax-demand adjudication but does not establish liability or save an omitted rule. Proceedings founded solely on Rule 96(10) cannot continue, while any independent and legally sustainable ground under GST law must be examined separately.

GST tax-head mismatch, where a transaction is initially treated as intra-State instead of inter-State or vice versa, is addressed through interest immunity under section 19(2) of the IGST Act and section 77(2) of the CGST Act. The article argues that a wrong-head payment should not itself be treated as non-payment or short payment when no revenue prejudice exists. It emphasises verification of inter-head misallocation, available input tax credit and revenue neutrality before tax-recovery proceedings, and supports clarification to avoid payment under one head followed by refund under another.

Omission of former Rule 89(4B) without an effective saving clause does not permit a fresh show cause notice to be issued under that omitted provision merely because investigation or departmental processes began while it was operative. The controlling inquiry is whether statutory authority to issue the notice survived the omission. Continuation of proceedings under omitted subordinate legislation requires express preservation through a saving clause or another effective statutory provision; preparatory action and a GST Council recommendation cannot independently supply that authority.

Sections 118(a) and 139 of the Negotiable Instruments Act apply presumptions of consideration and legally enforceable liability where cheque signature and delivery are admitted. Rebuttal requires a probable defence on a preponderance of probabilities; an unsupported security-cheque assertion, construction-related adjustment claim, or bank endorsement does not by itself displace those presumptions. Section 87 requires proof of an unauthorised material alteration to an existing entry before invalidating an instrument. Additional evidence and witness summons under the Criminal Procedure Code require necessity and sufficient justification. Sentencing proportionality may consider relevant circumstances while compensation for unpaid cheque liability remains payable.