GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 1/2021-State Tax The 1st January, 2021 No. GST/23/2017/Vol-II.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely: - 1. Short title and c... ... ...

MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY NOTIFICATION New Delhi, the 7th February, 2025 S.O. 741(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 70 of the Information Technology Act, 2000 (21 of 2000) (hereinafter referred to as the said Act), the Central Government hereby declares the computer resources relating to the Core Banking Solution (CBS), Real Time Gross Settlement (RTGS) and Unified Payments Interface (UPI) Switch, being Critical... ... ...

Procedure for blocking websites is partially modified by deleting the Secretary, National Security Council Secretariat from paragraph 2(i) of G.S.R. 181(E). The remaining blocking procedure is unaffected by this limited amendment.

Reassessment beyond four years requires material that rationally links escaped income to the assessee's failure to make a full and true disclosure of material facts. Revised or subsequently obtained departmental valuation reports do not justify reopening where they identify no earlier suppression or nondisclosure; such reopening is invalid. Sanction for delayed reopening, although not expressly subject to a hearing requirement, carries adverse civil consequences and requires prior observance of natural justice. The assessee must receive a fair opportunity to place relevant material before the sanctioning authority, failing which the sanction is invalid and completed assessments retain finality.

Officers and employees of the Indian Computer Emergency Response Team, excluding the Director General, receive pay, allowances, house-rent allowance, travel benefits and other service benefits corresponding to Central Government employees in the relevant grade or pay level. National Pension System and gratuity provisions apply subject to the stated exclusions for earlier schemes and deputation. Deputed personnel retain applicable parent-organisation retirement arrangements. Leave, leave encashment and leave-travel concession follow Central Civil Service entitlements, while conduct and disciplinary matters are governed by the applicable civil service framework.

Refund of accumulated unutilised ITC under an inverted-duty structure depends on a causal link between higher-taxed input goods and lower-taxed output supplies. The test is not restricted to the principal raw material; higher-rated component inputs may support a claim despite parity between the principal input and output. Refund remains confined to credit on input goods, excluding input services and capital goods. Rule 89(5) separately determines the maximum refundable amount through its turnover-based formula, subject to statutory exclusions and prescribed filing and verification requirements.

Section 129(3) imposes two mandatory sequential deadlines: a penalty notice must be issued within seven days of detention or seizure, and the penalty order must follow within seven days of service of that notice. The service date, rather than reply, valuation or intervening events, controls the latter period. Administrative difficulty cannot extend either deadline. The framework also requires a hearing, while inspection reporting timelines and administrative forms remain distinct and cannot dilute the statutory time limits.

The Information Technology (Conditions of Service of the Controller) Amendment Rules, 2006 amend rule 5 of the Information Technology (Conditions of Service of the Controller) Rules, 2000. At both occurrences in that rule, "Secretary" is substituted with "an Additional Secretary". The amendment takes effect upon publication in the Official Gazette.

Amalgamation schemes under Sections 230 and 232 may be sanctioned once the prescribed process is met, including valid grounds for dispensing with shareholder and creditor meetings, notice to statutory authorities, and resolution of their observations. Concerns relating to statutory dues, pending tax proceedings, related-party transactions, foreign shareholding, authorised share capital and accounting treatment must be addressed through replies or undertakings. Accounting treatment must comply with applicable standards under Section 133. Following these requirements, the scheme became binding on shareholders and creditors, and the transferor companies were to dissolve without winding up upon registration.

Input tax credit under Section 16(2)(c) of the CGST Act is conditional upon actual payment of the tax charged on the supply to the Government. The condition is cumulative and is not replaced by the recipient's invoice, payment to the supplier, receipt of supply, return filing, or bona fides. Self-assessed credit is reversible with applicable interest where the supplier has not paid tax, but may be re-availed after subsequent supplier compliance. A bona fide-purchaser exception cannot be read into the actual-payment requirement, although any reversal or demand must rest on specific statutory facts, supporting material, and reasoned adjudication.

Omission of Rule 96(10) without a saving clause requires pending claims for refund of integrated tax paid on exports to be assessed without the former eligibility restriction. The Supreme Court treated the omission as applicable to proceedings pending on 08 October 2024, because no provision preserved the omitted sub-rule. Section 6 of the General Clauses Act does not save proceedings under an omitted rule, as it applies to repeal by a Central Act or Regulation rather than subordinate legislation. Independent refund conditions under the zero-rated supply, Section 54 and Rule 96 framework, including applicable procedures and limitation, continue to govern refund entitlement.

Substituted CGST pre-deposit requirement for penalty-only orders does not govern an appeal arising from a formal show-cause notice issued before 1 October 2025, absent express retrospective language or necessary implication. The right of appeal and its applicable conditions vest when the lis commences; a filing-stage deposit that bars institution is substantive, not merely procedural. Admitted amounts remain payable, while a mandatory applicable deposit cannot ordinarily be waived or reduced by the Appellate Authority.

The Chairperson of the Cyber Appellate Tribunal must promote timely disposal of matters, implement applicable employee, welfare and grievance-redressal guidelines, and issue guidelines or circulars consistent with the Information Technology Act. The Chairperson may engage specialised experts and amicus curiae, correct clerical or arithmetical errors, determine procedures in unprovided circumstances upon recorded reasons, and obtain regular particulars of cases filed before or disposed of by Adjudicating Officers.

Interim protection from arrest cannot survive dismissal of an anticipatory-bail application as not maintainable, because interim relief must remain ancillary to a pending substantive proceeding. Under the GST arrest framework, a summons does not itself make a person an accused or create a legally sustainable apprehension of arrest. Arrest requires the Commissioner's reasoned authorisation based on reasons to believe that a specified offence has been committed. That authorisation must be communicated before arrest, enabling the affected person to pursue anticipatory bail, judicial review, or other available remedies. Communication is a statutory procedural safeguard, not residual bail protection after dismissal.

Section 74 requires the notice itself to state the material facts supporting the precise statutory limb invoked and the causal nexus between that conduct and the alleged tax consequence. The phrase "by reason of" requires a pleaded connection; a tax discrepancy coupled with a conclusory allegation of fraud or suppression is insufficient. The notice should identify the relevant act, omission, representation, non-disclosure or device, explain why it is deliberate or wilful, and enable an effective response.

Section 87A, as applicable to the relevant assessment year, allows a resident individual under the concessional regime to claim a rebate from income-tax on total income, including tax computed on qualifying short-term capital gains under section 111A, where the prescribed conditions are met. Section 111A fixes the special-rate computation for those gains but does not expressly exclude the resulting tax from the rebate base. Section 115BAC(1A) preserves Chapter XII special-rate computation and does not displace the separate rebate. By contrast, section 112A(6) expressly limits rebate against tax on specified long-term capital gains. Eligibility remains dependent on assessment-year-specific statutory text, resident status, applicable income limit, and any express restriction.

At Non-EDI Customs locations, physical Export Declaration Forms furnished by exporters must be received, authenticated by the specified authority, and forwarded to the Authorised Dealer named in the form. Authenticated forms should, where practicable, be transmitted electronically from a single official Government email address, with records maintained of forms authenticated and forwarded. Customs Commissioners must identify Non-EDI locations and ensure that this mechanism operates from 1 October 2026.

Transfer-pricing comparability under the transactional net margin method requires economically reliable uncontrolled benchmarks under Section 92C and Rule 10B. Turnover is not a standalone statutory bar, but material scale differences may justify excluding enterprises where brand value, intangibles, bargaining power, assets, risks or market conditions could affect margins. A turnover threshold must therefore be supported by transaction-specific comparability analysis rather than applied as a universal rule. Related-party transaction filters seek to reduce the influence of controlled dealings on comparable profitability. A 15% threshold is ordinarily appropriate where sufficient reliable comparables exist; a higher threshold requires a recor.....

Income-tax proceedings involved special leave petitions concerning an unspecified underlying dispute. Delay was condoned and the petitions were dismissed. No substantive income-tax analysis, statutory interpretation, or articulated legal principle accompanied the dismissal. The procedural resolution does not identify the tax issue, grounds advanced, or basis for dismissal in the underlying proceedings.

Union Cabinet approval commits Rs.10,000 crore towards establishment of the SME Growth Fund as an Alternative Investment Fund framework for direct equity investment in small and medium enterprises. The initiative is intended to catalyse long-term, patient growth capital for SMEs and address the identified shortage of equity financing for enterprises beyond the early stage, where existing equity-support funds predominantly serve micro and early-stage businesses.