Penalty under Section 271(1)(c) requires the recorded satisfaction, statutory notice and final levy to identify and correspond to one definite statutory limb. Proceedings initiated for concealment of income cannot sustain a penalty imposed without clearly specifying whether the charge is concealment or furnishing inaccurate particulars. Consistency and judicial discipline required adherence to an earlier coordinate-bench ruling on the same issue where no distinguishing facts or contrary material existed. The penalty orders were therefore set aside as unsustainable.

Recruitment to CERT-In Group A and Group B posts covers scientific, legal, administrative and secretarial cadres. Scientific grades may be filled by direct recruitment, deputation, absorption, re-employment or short-term contract; direct candidates require specified technical qualifications and progressively greater relevant experience for senior grades. Deputation ordinarily requires an analogous post or prescribed prior service, is normally limited to five years, and carries a maximum entry age. Common provisions preserve reservation and age-relaxation concessions, allow reasoned relaxation, and impose a marital-status disqualification subject to personal-law-based exemption.

Special Economic Zone status is notified for a 1.65-hectare area at Plot No. 7, Sector Knowledge Park-05, Greater Noida, for Information Technology and Information Technology Enabled Services. An Approval Committee comprising designated central, customs, tax, banking and State Government representatives is constituted, with the Developer's representative serving as a special invitee. The zone is deemed to be an Inland Container Depot under the Customs Act, 1962 from 12 October 2026.

CBDT Instructions confine a limited-scrutiny assessment to its identified issue and permit conversion to complete scrutiny only with written Pr.CIT/CIT approval where possible income escapement or underassessment warrants substantial verification. These instructions bind income-tax authorities. Where scrutiny was selected solely to verify depreciation, examination and modification or disallowance of a separate exemption claim under Section 11(2), without the required approval, exceeded the permitted scope and was invalid. The revision rejecting that jurisdictional challenge could not stand.

GST treatment of supplies to Indian Railways depends on the goods' tariff classification rather than the identity of the recipient. Goods classified under Chapter 86 attract GST at 5%, with no refund of unutilised input tax credit. Goods classified under any other chapter remain subject to the general GST rate applicable to those goods, even when supplied to the Railways.

NLMC's first end-to-end e-auction monetised surplus RINL land through transparent, competitive online bidding, selling 150 plots at bids above the aggregate reserve price. The process is coordinated with the asset owner and includes bidder outreach, registration, documentation, Earnest Money Deposit requirements, and online participation. A final phase for the remaining parcels requires timely registration, review of reserve prices, eligibility conditions and participation requirements, due diligence, and completion of prescribed formalities.

TNGST on Polybutylene feedstock and Liquefied Petroleum Gas supplied through dedicated pipelines is payable by the refinery on the value of the net quantity retained by manufacturers. This applies where the materials are retained for manufacture of Poly Iso Butylene, Propylene, or Di-butyl para Cresol. Returned quantities are excluded from the taxable quantity for the initial transaction, but become taxable when subsequently supplied by the refinery to another person.

Until 27 March 2021, registered dealers may obtain online C-Forms for qualifying interstate purchases of goods within the statutory definition and listed in their registration certificates. Eligibility applies where goods were purchased for resale or for use in manufacture or processing for sale under the pre-amendment framework, irrespective of liability under Central Sales Tax law or Tamil Nadu Value Added Tax law. From 28 March 2021, C-Form issuance must follow the amended eligibility framework.

Recruitment establishes Group 'C'-equivalent Senior Secretariat Assistant and Junior Secretariat Assistant posts, with Senior vacancies filled through promotion and direct recruitment, subject to specified alternative methods, while Junior vacancies are filled by direct recruitment. Direct entrants must meet the prescribed age range, education standard, computer typing test and language requirements, followed by probation and induction training. Promotion to Senior Secretariat Assistant requires qualifying regular service as Junior Secretariat Assistant; deputation, absorption and re-employment are subject to service, qualification, tenure and age conditions.

The Quarterly Return Monthly Payment Scheme permits eligible FORM GSTR-3B filers to furnish quarterly returns while paying tax monthly. Participants may pay through the Fixed Sum Method or Self-Assessment Method and need not deposit funds where electronic ledger balances cover tax liability. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Timely fixed-sum deposits and timely quarterly return filing determine interest treatment, while late fee applies to delayed quarterly returns and outward-supply details rather than delayed monthly payments.

GST on college hostel mess services depends on the supplier and the educational institution's eligibility. Food or drink supplied by a mess or canteen is taxable at 5% without input tax credit. Catering supplied by an eligible educational institution to its students, faculty and staff as part of its services is exempt. Catering supplied by another person to the educational institution is taxable at 5%, provided input tax credit on goods and services used for that supply has not been taken.

Where a GST registration is surrendered and the registered entity later merges into a successor company, refund disbursement may be blocked because bank validation requires details linked to the former entity. The refund claim is treated as vesting in the successor under the approved merger. The refund-sanctioning officer may be approached with the merger order, sanction order and successor bank details, alongside a portal ticket evidencing the validation failure, to correct the procedural issue.

Appointment to the Director, Joint Director and Deputy Director posts is by promotion, failing which by deputation including short-term contract; direct recruitment is inapplicable. Promotion to Director and Joint Director requires five years' regular service in the respective feeder grades and relevant training. Promotion to Deputy Director is available to specified Section Officer, Administrative Officer and Accounts and Finance Officer grades, with prescribed service and training. Deputation eligibility combines analogous or specified lower-grade service with a bachelor's degree and role-specific administrative, financial or personnel experience.

Recruitment to the Deputy Controller (Investigation) and Assistant Controller (Investigation) posts is through deputation, including short-term contract, or absorption. Eligible officers must meet prescribed analogous-post or lower-level regular-service requirements, technical degree qualifications, extensive Information Technology experience, and computer-forensic, incident-handling, investigation, Public Key Infrastructure, information-security, and certification requirements. The Deputy Controller post requires higher service and experience thresholds than the Assistant Controller post. Deputation is ordinarily limited to five years, while reservation, age-limit relaxation, and applicable concessions remain protected.

ITC availed in GSTR-3B for February to August 2020 had to be reconciled with the cumulative eligible credit relating to supplier-uploaded invoices and debit notes. The aggregate ITC availed for that period could not exceed 110% of the cumulative eligible credit supported by uploads made up to the specified September GSTR-1 due date. Excess ITC identified through cumulative reconciliation had to be reversed in Table 4(B)(2) of the September 2020 GSTR-3B.

Informer reward disbursement is under consideration following withdrawal of the assessee's appeal under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, coupled with confirmation that no further appeal is pending. The earlier direction contemplated reward disbursement where an appeal was decided in favour of Revenue. A status report specifying the proposed disbursement timeframe was required within four weeks, while the informers could collect an interim reward without prejudice. Further consideration was scheduled after submission of the status report.

Railway container contractors leasing SLRs to transport goods fall within the statutory definition of dealer where prescribed conditions are met and must register for a taxable-goods business. They must maintain and preserve consignment records and declarations. A claim of non-taxability requires production of prescribed documentary evidence during regular assessment. Exoneration from dealer status and value added tax liability without verification of books of account or an assessment report, despite admitted SLR leasing and transport activity, is unsustainable.

Reward entitlement under the applicable customs scheme remains unresolved where the importer is asserted to have admitted customs-duty liability. Relevant documents must be placed on record before the entitlement can be determined, and the matter stands listed for final hearing. No final adjudication has been made on whether the petitioners qualify for a reward or on the effect of the asserted admission of duty liability.

Spectrum allocation services granted for a right to use spectrum are taxable under reverse charge and constitute continuous supply of services where payments are made periodically over more than three months. The Frequency Assignment Letter is a bid-acceptance and allotment instrument, not an invoice-equivalent document for the sixty-day reverse-charge rule. GST is payable on upfront payment when payment is made or due, whichever is earlier; for deferred payment, it is payable for each instalment when due or made, whichever is earlier.

Mandatory pre-show cause notice consultation was in issue in service-tax proceedings. The impugned adjudication order did not refer to any pre-consultation notice or consultation. Respondents were directed to file an affidavit, with relevant file notings, addressing whether consultation occurred. Further action or proceedings against the petitioner were restrained on an ad-interim basis pending further hearing.