The first proviso to section 129A(1) excludes Appellate Tribunal jurisdiction over an order under section 128A relating to goods imported or exported as baggage. The decisive issue is the order's connection with baggage, not disputes concerning confiscation, declaration, duty, personal effects, concealment, concession, or penalty. Articles carried by an international passenger in luggage or on the person may constitute baggage. Section 129DD provides revision before the Central Government, ordinarily within three months, subject to a further period on sufficient cause.

Pending statutory amendment, GST field formations must not make further arrests. Transit conveyances may be intercepted only on specific intelligence authorised in writing by an officer of at least Joint Commissioner rank. Inspection and detention generally depend on jurisdiction over the supplier or recipient; where neither falls within that jurisdiction, the conveyance must proceed and information be sent to the jurisdictional officer. Absence of both an e-way bill and origin or destination documentation permits inspection, detention or seizure irrespective of jurisdiction. Transit confiscation is prohibited, and show-cause notices cannot be issued below the aggregate threshold of Rs. 10,000.

Rule 89(4) attributes the value of zero-rated goods to the refund period in which export invoices are issued and goods are removed under bond or LUT, rather than the later period of physical export. Sections 12 and 31 support invoice-and-removal recognition of supply, while actual export remains essential to establish export status and sustain the refund. Shipping bills and export records verify the later export event and must correlate with relevant invoices. Where export is delayed or does not occur within the stipulated period, Rule 96A governs extensions, tax and interest consequences; a mismatch in invoice and physical-export dates alone does not exclude the value from zero-rated turnover.

Under the pre-amendment Section 148 framework, an Assessing Officer must provide recorded reasons on request and dispose of reopening objections through a separate, reasoned speaking order before commencing merits scrutiny. A return filed in response to Section 148 is processed as a Section 139 return, but a Section 143(2) notice starts scrutiny and cannot precede disposal of jurisdictional objections. A Section 142(1) inquiry notice is likewise a merits-stage step. Following service of an adverse objection order, no further reassessment action may be taken for four weeks, preserving judicial-review rights. Breach may invalidate premature notices and consequential reassessment action.

Section 74 requires more than wrongful availment or utilisation of input tax credit: fraud, wilful misstatement, or suppression of facts with intent to evade tax must be alleged and proved. Under the former Explanation 2, suppression covered failure to declare legally required information or failure to provide information sought in writing, but did not remove the intent requirement. Disclosures in returns, annual reconciliations and portal filings materially weaken a non-declaration allegation. Mere audit detection or non-response to audit communications does not independently establish suppression, particularly where the notice did not plead that basis. Section 74 proceedings and enhanced penalties therefore require evidence of deliberate concealment, and appellate review cannot sustain a demand on a materially new allegation beyond the show cause notice.

Penalty for concealment of income or furnishing inaccurate particulars requires actual concealment or inaccurate particulars in the return of income. Where additional income detected during a survey is fully disclosed in a revised return and the assessed income matches the returned income, the disclosure is complete for tax purposes. Detection during survey alone does not establish the statutory conditions for penalty, and no penalty is leviable in those circumstances.

Section 154 confines rectification to a mistake apparent from the record and does not permit reconsideration of an unraised, debatable and complex claim of public-company status unsupported by Registrar of Companies records. A company's subsequent business losses do not discharge income-tax arrears for earlier years. Where arrears during directors' tenure remain unpaid, and findings show refunds received and income understated, Section 179 may impose joint and several liability on those directors for the company's tax arrears. The rectification refusal and declarations of directors' liability remain effective.

Free trade agreement utilisation is proposed through identification of leading export products, mapping of preferential markets and district-level FTA help desks for MSMEs, farmers and startups. GI-tagged products are to receive traceability, packaging and branding support for global exports. Pharmaceutical development is to focus on domestic key starting materials and active pharmaceutical ingredients, innovation, biosimilars and biotechnology. Ease-of-doing-business reforms include decriminalisation of minor offences, reduced compliance burdens, simplified procedures and time-bound single-window clearances.

Strategic restructuring of IDBI Bank is governed by a flexible bidding framework in which DIPAM's internal practices operate as indicative guidelines rather than rigid legal rules. No a-priori bidding benchmark applies: bidders undertake confidential valuation, while independently appointed agencies prepare contemporaneous fair valuations as comparators for assessing bid reasonableness. Where the highest financial bid is below the reserve price, the further course is left to the Government of India and QIPs cannot subsequently challenge that decision.

Prior approval scrutiny under section 153D turned on whether the approval record demonstrated a consolidated, mechanical, or reasoned approval. The available RTI statement confirmed that approval had been issued but did not include the approval letter or its terms, preventing a finding on application of mind or assessment validity. The additional legal ground was capable of consideration, with examination of the approval record directed before the appellate authority.

Separate assessment-year-specific notice under Section 143(2) is required for a regular assessment because each assessment year is an independent unit. A consolidated notice covering multiple years, including years subject to another assessment regime, does not confer jurisdiction for the relevant year and invalidates that assessment. A notice issued within six months from the end of the relevant financial year is timely, and a subsequent revised return does not itself require a fresh Section 143(2) notice where all revised returns are considered.

Additional evidence comprising purchase and sales records, bills, and supplier and customer confirmations was material to determining whether undisclosed bank deposits represented tobacco-trading turnover and to the resulting additions. Earlier non-production was linked to a challenge to appellate enhancement jurisdiction, while some confirmations became available later. Admission was necessary in the interests of justice because the material went to the root of the deposits' taxability. The deposit-taxability issues and consequential additions required fresh determination after adequate hearing before the Assessing Officer.

GST entry serial-number references are corrected wherever they occur: "3A" must be read as "4A", and "3B" must be read as "4B". The amendment effects renumbering of the identified entries and corresponding cross-references, with no further alteration to operative provisions specified.

Odisha SGST corrigendum corrects cross-references and serial numbering in the Finance Department notification dated 16 May 2020. The reference to "serial no. 3A" is replaced with "serial number 4", while table entries "3A" and "3B" are renumbered as "4A" and "4B", respectively.

Rule 30 of the Second Schedule to the Carriage by Air Act, 1972 establishes an absolute two-year period for damages claims in international air carriage. Expiry extinguishes the substantive right, rather than merely barring the remedy, so domestic limitation-law provisions cannot suspend, interrupt, exclude time from, or extend that period. Although Rule 30(2) applies forum law to the method of instituting an action and timely completion of procedural steps, it does not incorporate domestic tolling rules. The self-contained international regime, its treaty context, and the need for uniform interpretation expressly exclude the Limitation Act, 1963, including provisions on acknowledgment and computation of time.

Odisha Government, acting under section 96 of the Odisha Goods and Services Tax Act, 2017, amends the Finance Department instrument originally issued on 16 September 2017 by substituting serial number 1 and its associated entry. The replacement entry names Shri Nihar Ranjan Nayak as Additional Commissioner of State Tax, Odisha, within the State goods and services tax administrative arrangement.

Departmental GST appeals, applications and special leave petitions are ordinarily barred below prescribed monetary thresholds, but filing remains subject to merits even where a threshold is exceeded. The disputed amount is calculated by reference to the nature of the demand, with aggregate amounts applying to composite orders. Constitutional-validity issues, invalid subordinate legislation or governmental instruments, recurring interpretive disputes, valuation, classification, refunds, place of supply, adverse strictures, costs, and cases requiring contest in justice or revenue interests remain exempt. Non-filing based solely on monetary limits has no precedent or acquiescence effect.

CBIC Circular Nos. 237/31/2024-GST and 238/32/2024-GST, together with the corrigendum to Circular No. 237/31/2024-GST, apply mutatis mutandis under the OGST framework. The clarifications concern implementation of section 16(5) and section 16(6) of the CGST Act and doubts relating to section 128A. They are clarificatory measures intended to secure uniform GST administration, with implementation difficulties referable to the Commissioner of State Tax.

Verification of books of account, bills, vouchers, bank records and contract documents during remand proceedings revealed no discrepancies. Trade creditor information was found to be in order, while random checks of purchase bills, contract bills, job-work charges and expenses also supported the recorded results. The rejection of books and estimation of income at a net profit rate of 8% therefore lacked a sustainable factual basis. Deletion of the addition based on estimated net profit was consequently upheld in favour of the assessee.

GST Suvidha Kendras for biometric Aadhaar verification are to be established at identified locations within the CGST Bhubaneswar Zone and handled exclusively by Central Tax Authorities. Four GSKs with eleven terminals are allocated across the Bhubaneswar, Cuttack-I, Sambalpur and Sundergarh ranges, operating from identified Central division offices and covering the specified State jurisdiction circles.