Successive applications under the Code of Criminal Procedure may proceed when changed circumstances or a fresh cause of action exists and relief has not been withheld through piecemeal litigation. Attachment of immovable industrial property under the Prevention of Money-Laundering Act preserves assets against transfer, conversion, disposition or movement pending confiscation; it does not ordinarily remove the interested person's right to enjoy the property. Pre-confiscation possession is exceptional. Attached plants may therefore remain operational, subject to continued attachment, non-alienation, required permissions and licences, and inspection safeguards, where operation preserves economic utility without frustrating potential confiscation.

Section 14A does not apply where no exempt income has been earned and no exemption has been claimed during the relevant year. Rule 8D, as a machinery provision, cannot independently support a disallowance when the substantive conditions for section 14A are absent. The Finance Act 2022 Explanation extending section 14A irrespective of exempt-income accrual applies prospectively from assessment year 2022-23. Accordingly, expenditure disallowance under section 14A read with Rule 8D is unsustainable for earlier years where no exempt income arose.

Interest earned by a co-operative credit society on term deposits and savings-bank deposits qualifies for deduction under section 80P(2)(a)(i) where the deposits represent the society's own funds generated through its credit-facility business. Such interest retains its business character as profits attributable to that qualifying activity. Interest on members' funds held as liabilities is distinguishable and does not share the same basis for deduction.

Bona fide errors in computing depreciation and reporting interest on an income-tax refund do not amount to concealment of income or furnishing inaccurate particulars where the depreciation error is corrected subsequently, the related disallowance is accepted, and relevant refund-interest particulars are already on record. On those facts, penalty for concealment is not leviable in relation to either the excess depreciation claim or omitted refund interest.

Section 68 additions for differences in sundry-creditor balances are unsustainable where the differences relate to opening balances rather than credits recorded in the relevant year. Remaining discrepancies may not warrant addition when entity-wise reconciliations are uncontroverted and the amounts have already been offered to tax in later years under Section 41(1). The same treatment applies where creditor differences for another assessment year are materially identical and similarly reconciled.

Unaccounted consideration for an office purchase requires cogent, credible and corroborative evidence that an amount beyond the recorded sale price passed between the parties. The initial evidentiary burden lies on the Revenue, and banking-channel payments and transaction records cannot be displaced by suspicion or general allegations alone. Where taxpayer material is self-serving and not fully reliable, a limited estimation may be warranted. The unexplained-investment addition was restricted to Rs. 69,955 and made taxable at normal rates rather than under section 115BBE.

GST on rental income from hotel accommodation hired by the Department of Home must be addressed by the accommodation providers. Recipients of the rental income must obtain GST registration and deposit GST on that income. The Department must pay the applicable GST in addition to the agreed daily room rent. The obligation to register and remit tax remains with the rental-income recipients, while the Department's payment obligation extends to the prescribed GST amount over and above rent.

Adjudication under Section 74 requires genuine consideration of the taxpayer's written response and evidence produced at the personal hearing. An order that substantially reproduces the show-cause notice and rejects the response without addressing the explanation or supporting material demonstrates non-application of mind. Such an adjudication order is invalid and must be set aside, while permitting fresh proceedings in accordance with law.

Reasoned adjudication under Section 73 of the Punjab Goods and Services Tax Act, 2017 requires a valid quasi-judicial determination of GST liability. Merely describing a taxpayer's written response to a show-cause notice as unsatisfactory, without considering the explanations raised or giving reasons for their rejection, does not meet that requirement. An order that fails to address the taxpayer's response is therefore unsustainable.

Specified Chapter 30 COVID-19 medicines receive a State GST exemption that limits tax to nil for Tocilizumab and Amphotericin B and to 2.5% for listed other medicines, including Remdesivir, Heparin, Itolizumab, Posaconazole, Infliximab, specified antibody combinations, 2-Deoxy-D-Glucose and Favipiravir. The measure applies from 1 October 2021 through 31 December 2021 inclusive and exempts tax only above those prescribed rates.

Electricity tax at six per cent is leviable on electricity procured through inter-State open access where the electricity is consumed within Karnataka. The charging provision applies to electricity sold to or consumed by consumers, while Entry 53 of List II permits State taxation of the consumption or sale of electricity. Constitutional restrictions on taxation of inter-State sales do not bar a levy whose taxable event is consumption within the State. The amended charging provisions are constitutionally valid, making the levy applicable to such open-access consumption.

GST classification of sacks and bags used for packing goods is confined to tariff heading 6305 other than tariff item 63053200. The entry excludes woven and non-woven polyethylene or polypropylene bags and sacks, whether laminated, and flexible intermediate bulk containers.

Odisha State GST rate schedules are amended from 1 January 2022 to replace former textile-related entries with itemised tariff-heading classifications. Schedule II, carrying a 6 per cent rate, separately covers woven fabrics, man-made filament and staple-fibre materials, yarns and fabrics, netting, pile and narrow fabrics, knitted or crocheted fabrics, apparel, made-up textile articles, and footwear within the specified sale-value threshold. Selected Schedule I and Schedule III entries are omitted, and certain product descriptions are revised.

Rejection of the contractor's claims without an effective hearing, adequate reasons, or consideration beyond departmental inputs breached natural justice and rendered the rejection invalid. A no-escalation clause did not bar price escalation where the employer's delayed handover of work sites, rather than contractor fault, caused the delay; contractual provisions had to be read together, including indicative-rate and execution-based rate provisions. Price escalation for sites handed over in 2022 and thereafter required determination after hearing all concerned. Increased GST resulting from a rate change was refundable where the contract's GST-differential mechanism applied.

Export proceeds were asserted to fall outside the tax levy although the petitioner had voluntarily opted for the Composition Scheme. The review petition challenging the earlier order was dismissed without interference. The review disposition did not substantively determine whether export proceeds were exempt from, or otherwise outside, the applicable tax levy under the Composition Scheme.

Statutory amendment under section 96 of the Odisha Goods and Services Tax Act substitutes the entry at serial number 1 in the relevant Finance Department listing. The replacement identifies Shri Pramod Kumar Mohanty, Special Commissioner of State Tax, Odisha, for that serial position, replacing the prior entry and its associated particulars within the existing administrative framework.

India-Germany economic cooperation is being advanced through bilateral engagements addressing trade, investment, advanced manufacturing, research and emerging technologies. Economic and investment ties formed the subject of discussions between government representatives, while business and sectoral interactions explored expanded commercial partnerships, investment, industrial cooperation and bilateral business collaboration. Research and innovation cooperation also focuses on advanced industrial technologies and industry-academia partnerships.

Arbitration clauses confined to specified technical and execution disputes do not necessarily bar writ jurisdiction over arbitrary or unfair contractual action by public authorities. Administrative rejection of contractual representations with civil consequences requires a fair hearing and adequate reasons. A no-escalation clause cannot be invoked where the employer's failure to provide work sites within the stipulated period causes delayed execution; escalation may be determined for the affected delayed sites after considering inflation. A subsequent-legislation clause provides for adjustment of the contract price where a post-bid increase in GST creates an additional tax cost, subject to due determination.

Optional composition scheme liability remains payable where a dealer voluntarily renews participation, even if its entire turnover consists of export sales. The scheme operates in lieu of ordinary tax liability and provides procedural and fiscal benefits, while allowing withdrawal. The composition amount is a fee or token amount payable for participation in the scheme, rather than a tax imposed on export turnover. A dealer that elects and enjoys the scheme's benefits cannot deny liability for that amount; refund and non-payment claims based on export-only turnover fail.

Section 68 cash-credit additions cannot rest solely on cash deposits in lenders' bank accounts before loans are advanced. Where lenders confirm the loans and supply income-tax returns, PAN, capital accounts and bank statements, their identity and transaction genuineness stand established. In the absence of cogent evidence linking the deposited cash to the borrower or an independent inquiry disproving creditworthiness, the loans cannot be treated as unexplained cash credits; the addition was deleted.