Eligibility for refund of unutilised input tax credit is amended by specifying construction of a complex, building, or part intended for sale where the amount charged includes land or an undivided share of land. Cases where entire consideration is received after the required completion certificate or first occupation, whichever is earlier, are excluded from this description.

Goa Goods and Services Tax provisions under section 9(3) are amended to revise the treatment of services connected with the Ministry of Railways (Indian Railways). The Ministry of Railways is added to the relevant sub-item at serial number 5, while services supplied by the Central Government at serial number 5A expressly exclude the Ministry of Railways (Indian Railways). The amendments take effect from 20 October 2023.

Container-number mismatches between Shipping Bills and Export General Manifests are classified as Error Code C and may impede processing of IGST refund and drawback claims. An incorrect EGM requires the Shipping Line to file a supplementary EGM, followed by approval in ICES. An incorrect Shipping Bill requires submission of the approved Container Load Plan and Bill of Lading to the concerned Stuffing Superintendent, who amends the container number through the ICES Container Amendment function.

Fully disallowed year-end expense provisions, which produce no deduction or tax benefit, do not by themselves establish an assessee-in-default consequence for withholding-tax purposes where no revenue loss arises and tax is deducted when payments crystallise. Commission and rebate provisions require examination of dealer agreements to determine whether payments arise from principal-to-principal dealings or an agency relationship; full disallowance alone does not resolve withholding obligations. Compensatory interest requires verification of payee-level tax compliance and subsequent withholding payments, rather than automatic levy. Provisions that reduce taxable income because they were not added back may still create withholding consequences after factual verification.

Goa GST rate-schedule and service-classification amendments take effect on 1 October 2021. Intellectual Property rights transfers or permissions to use are taxable at 9%. Job work relating to manufacture of alcoholic liquor for human consumption is inserted at 9%, and specified manufacturing, publishing, printing, reproduction and material recovery services are taxable at 9%. Admission to specified amusement venues is taxable at 9%, while casinos, race clubs and specified sporting events are taxable at 14%. Entries for domestic multimodal transport of goods are added to the service-classification scheme.

Export General Manifest compliance requires the person in charge of a conveyance carrying export goods to deliver a Departure Manifest to the proper officer before departure from the Customs station. Shipping Bills identified with EGM errors must be rectified under the applicable standing-order procedure, or a Departure Manifest must be filed where appropriate. Exporters, Customs Brokers, Shipping Lines, custodians and others concerned are requested to take action because incorrect or missing Departure Manifests may delay post-export benefits and export incentives.

The amendments extend registration deadlines under rules 246 and 256 to 31 March 2027 and replace Forms Nos. 169 and 171. Form No. 169 requires valuer applicants to provide identity, asset-class, qualification, experience and disqualification details, together with declarations of impartiality, prescribed reporting, fee compliance and absence of conflicts of interest. Form No. 171 requires authorised income-tax practitioner applicants to furnish identity, professional, qualification, prior-registration and disqualification information, supported by prescribed annexures and certifications of relevant practice.

GST is indicated as applicable under the reverse charge mechanism on a debit note received from an overseas parent company for exhibition costs in India. Tax deduction at source applicability is also raised in relation to the payment, without any stated determination or conditions governing its application.

Upon entry into force, the India-New Zealand Free Trade Agreement grants duty-free access in New Zealand for 100 per cent of Indian exports, including textiles and apparel, leather and footwear, engineering goods, pharmaceuticals, agriculture, and processed food products. It also provides enhanced preferential access to the Indian market for specified New Zealand exports. The Agreement further covers services, investment, professional, student and youth mobility, and cooperation in agricultural productivity, pharmaceuticals and medical devices, traditional medicine and AYUSH, technology, and trade facilitation.

Competition approval has been granted for a proposed combination involving OMERS Infrastructure Asia Holdings Pte. Ltd.'s acquisition of certain additional shareholding in Azure Power Global Limited from CDPQ Infrastructures Asia Pte. Ltd. Azure Power Global Limited is the parent entity of the Azure group, which establishes and operates renewable energy plants and sells solar power in India.

Competition-law approval covers an interconnected combination involving acquisition of 50% of Great White Global Private Limited's issued and paid-up equity share capital by EAAA Acquiring Entities and the Continuing Promoter group, through inter-connected steps using an acquisition special purpose vehicle that will merge into Great White. The combination also includes Mr. Mehul Shah's acquisition of sole control over ITVIS Innovations Private Limited.

Competition Commission of India granted competition approval for the proposed combination involving Westview Cricket Limited and Poonawalla Sports and Fitness Private Limited acquiring the Rajasthan Royals, Paarl Royals and Barbados Royals professional cricket franchises. The franchises operate respectively in India, South Africa and Barbados, with Rajasthan Royals participating in the Indian Premier League T20 cricket tournament organised by the Board of Control for Cricket in India.

GST investigation powers are confined to fact-finding and do not permit coercive tax recovery during search, inspection, or investigation. Where input tax credit is questioned because a supplier's registration was subsequently cancelled, liability cannot be compelled through pressure while the investigation remains pending. Recovery must follow due process, and enforcement action must not unduly disrupt normal business activities.

Section 67(7) of the CGST Act imposes a statutory limit on retention of goods seized under Section 67(2). Where no notice in respect of the seized goods is given within six months from seizure, the goods must be returned to the person from whose possession they were seized. Although the first proviso to Section 67(2) permits a prohibition order where physical seizure is impracticable, such restraint remains subject to the same temporal safeguard. Continuation of an investigation does not by itself sustain detention or restraint beyond the permitted period.

Where the grantor regulates public services, users and tariffs and retains a significant residual interest, a bus-stop concession falls within Appendix D to Ind AS 115. The operator does not recognise the underlying infrastructure as Property, Plant and Equipment despite construction or operational responsibilities. Consideration for construction, upgrade, operation and maintenance services is recognised under Ind AS 115 as a financial asset to the extent of an unconditional right to cash from the grantor, an intangible asset where the operator has a right to charge users, or both. Such arrangements are not automatically leases.

Section 54F applies to long-term capital gains from transfer of a long-term asset other than a residential house when an eligible individual or Hindu Undivided Family invests in one residential house in India within prescribed purchase or construction periods. Structural additions to an existing residential property may constitute construction rather than mere renovation where evidence establishes use of capital gains and the work is completed within the prescribed period. A prior claim relating to purchase of the same property does not by itself preclude a later claim based on subsequent capital gains used for qualifying further construction.

GST treatment of maintenance invoices turns on the person legally liable to pay for the maintenance supply, not merely the person occupying the premises or making payment. A tenant's direct payment of charges contractually payable by the owner does not alone make the tenant the recipient or support input tax credit. Direct invoicing to a registered tenant is more supportable where a genuine tripartite arrangement makes the tenant directly liable to the developer, aligns the allotment and lease arrangements, and is consistently implemented in invoices, records and accounting practices.

Contractual GST reimbursement claims arising after input tax credit reversal concern the inter se allocation of an indirect-tax burden between parties, rather than tax liability owed to revenue authorities. At the arbitrator-appointment stage, review is confined to the prima facie existence of an arbitration agreement covering the dispute. Such a claim is not manifestly non-arbitrable merely because it involves GST; jurisdiction and arbitrability objections may be determined by the arbitral tribunal. The claim may therefore proceed to arbitration through appointment of a sole arbitrator.

Contractual self-help repossession of a hypothecated vehicle requires compliance with binding RBI fair-recovery safeguards and contractual fairness. A valid repossession clause must provide prior notice, an opportunity to cure default, a lawful and peaceful possession process, and a transparent sale procedure; terms allowing termination without notice, entry wherever located, or unilateral waiver of notice fail those standards. Repossession without the stipulated pre-repossession notice, through forcible night-time seizure, breaches those safeguards and may constitute arbitrary deprivation affecting livelihood interests under Articles 14 and 21. Delay does not defeat relief where the borrower pursued remedies bona fide and no prejudice is established. Relief includes restitution, interest, compensation, and costs without necessarily undoing a completed sale.

Assessed VAT refunds must be paid with statutory interest where the assessment determines a refundable amount and payment remains outstanding. Prolonged non-payment, despite an assessed refund, does not justify further time for the Department. Interest on the unpaid refundable amount is governed by section 38(6) of the Telangana Value Added Tax Act, 2005. The taxpayer is entitled to receive the assessed refund together with interest calculated under that provision.