Non-submission of a self-certified copy of the impugned order constitutes a curable procedural defect in an appeal. The appellate process must afford the appellant an opportunity to rectify the deficiency before the appeal is rejected without consideration on merits. Dismissal solely for failure to file the self-certified copy, without allowing cure, is impermissible. Where the required copy is filed within the stipulated period, the appeal must be restored and determined on merits.

Bail pending trial for alleged fraudulent input tax credit offences may be warranted where Magistrate-triable charges carry a maximum five-year sentence, custody is prolonged, and proceedings show little progress. Article 21 protects personal liberty against extended incarceration without an expeditious trial, while requiring a balance with societal interests. Continuing investigation, delayed witness examination, and the non-arrest or non-examination of principal-firm proprietors are material considerations. Bail was granted without addressing the prosecution allegations on their merits.

Non-furnishing of a self-certified copy of the challenged order constitutes a rectifiable procedural defect rather than an independent basis to terminate appellate proceedings. Dismissal solely for that omission, without an opportunity to cure it, is unsustainable. Where the required copy is filed within the stipulated period, the appeal should be restored and considered on merits.

Section 151A confines the statutory jurisdiction for issuing the relevant notice. Issuance of a show-cause notice by the jurisdictional assessing officer fell outside that framework and was invalid. The notice and all consequential proceedings were therefore quashed, applying reasoning already adopted on identical grounds in connected matters.

Anti-dumping duty applies to Titanium Dioxide imported into India when originating in or exported from China PR, with producer-specific rates and an all-other-producers rate. The duty covers goods under specified tariff items, although product description governs classification, and excludes defined food, pharmaceutical, skin-care, textile and fibre applications, and nano or ultrafine material below the prescribed particle size. Individual producer rates require a valid commercial invoice containing the prescribed manufacturer certification; otherwise, the all-other-producers rate applies. The duty remains in force for five years unless earlier revoked, superseded or amended. Landed value follows customs assessable-value rules, and exchange rates are determined by the bill-of-entry date.

Notification rescinds the anti-dumping duty notification that imposed duty on imports of titanium dioxide originating in or exported from China PR. Actions already taken, or omissions occurring, before the rescission remain unaffected, preserving the legal effect of the rescinded notification for prior periods. The rescission operates under the Customs Tariff Act framework for anti-dumping duties.

Support for Alternative Trade Instruments under EPM now identifies exporters by Importer Exporter Code (IEC), abolishing declarations of intent and Unique Identification Numbers; existing UINs cease to operate. Support covers advance, revolving, and bullet-interest export factoring, with factors required to upload transaction data under modality-specific triggers. Factors must upload data within one month, while exporters must confirm eligible records and file monthly consolidated claims within two months of upload. Export eligibility depends on the Export General Manifest filing date. Eligible MSME exporters may access both factoring support and interest subvention, but cannot claim the same invoice or interest cost under both interventions; duplicate or excess claims attract recovery with interest and penalties.

The India-EFTA Trade and Economic Partnership Agreement operates as an enhanced framework for deeper engagement between India and EFTA countries, supporting expanded bilateral trade, investment and business linkages. Business expansion and investment opportunities were examined in technology, innovation, financial services and manufacturing, together with partnerships involving Indian businesses. The framework includes investment commitments and direct job creation over a 15-year period.

FORM GSTR-9 is substituted as the annual return for reporting taxable and non-taxable supplies, advances, exports, Special Economic Zone and deemed-export supplies, reverse-charge supplies, credit and debit notes, amendments, input tax credit, reversals, taxes paid, demands, refunds and HSN summaries. Filing requires prior filing of FORM GSTR-1 and FORM GSTR-3B. Additional liability not previously declared may be reported, but input tax credit unclaimed in the relevant financial year cannot be claimed through the annual return; additional liability declared in the form is paid through FORM DRC-03 only by the electronic cash ledger.

Net-profit estimation for gross contract receipts was reduced from 8% to 6% in an income-tax appeal. Concurrent appellate findings relied on departmental circulars and consistent Tribunal decisions supporting the 6% rate. As no error justifying appellate interference with that estimation was established, the reduction was treated as justified and the Revenue's challenge failed.

GST classification determines the treatment of food-related supplies and alcoholic-liquor job work. Cooking and supplying food through cloud kitchens or central kitchens, including takeaway or delivery, constitutes restaurant service and attracts GST at 5% without ITC. Ice-cream parlors selling pre-manufactured ice cream without cooking or preparation make a supply of goods taxable at 18%, despite incidental service elements. Contract manufacturing or job work relating to alcoholic liquor for human consumption is excluded from job work in relation to food and food products and attracts GST at 18%.

Availability of the benefit under section 128A of the CGST Act, 2017 is to be addressed in Odisha by applying, mutatis mutandis, CBIC clarification within the framework of the OGST Act, 2017. The clarification is intended to secure uniform implementation of issues concerning the section 128A benefit by tax administration and first appellate authorities.

Accumulated ITC refunds for supplier-issued invoices are restricted to credit supported by details uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A. Credit based on supplier invoices not uploaded and not reflected in GSTR-2A is not eligible for refund under this mechanism. The restriction does not apply to ITC relating to imports, Input Service Distributor invoices, or inward supplies liable to reverse charge, for which the earlier refund treatment continues.

Non-exclusive off-the-shelf software licence payments are not royalty where the licence grants only a right to use copyrighted software and transfers no copyright or right to use copyright. Payments under software distribution or end-user licence arrangements for resale or use therefore fall outside royalty taxation under Section 9(1)(vi) and Article 12 of the India-New Zealand tax treaty. Domestic-law amendments expanding royalty provisions do not alter the treaty definition unless the treaty is correspondingly amended.

Compliance timeline for registered debenture trustees to transfer activities outside the securities regulator's purview to separate business units is extended until April 27, 2027. The extension addresses operational difficulties in establishing implementation systems and processes, alongside an ongoing review of the debenture trusteeship and separate business unit framework. All other terms and conditions governing such activities remain unchanged.

Trust-based regulatory reform combines startup financing and procurement access with compliance reduction, decriminalisation, labour-law consolidation, licensing digitisation, foreign-investment liberalisation and National Single Window System services. Startup measures include seed funding, fund-of-funds investment, credit guarantees, tax reforms and relaxed public-procurement entry conditions. The digital approvals framework integrates Central and State services, identifies applicable approvals, auto-populates common data and automates selected industrial and production-visa processes.

India-EU Free Trade Agreement opportunities were central to India-Netherlands engagement on expanding bilateral trade, investment partnerships, market access, and collaboration across key sectors. Complementary economic strengths and closer industry-to-industry engagement were linked to concrete business partnerships, investments, and stronger India-Europe supply-chain integration. Direct meetings and a business roundtable also addressed investment opportunities, commercial partnerships, business priorities, and private-sector cooperation in technology, logistics, energy, electronics, industrial solutions, and retail.

GST treatment of directors' remuneration depends on employment status and the nature of the payment. Remuneration paid to independent directors or other non-employee directors is consideration for taxable services, with GST payable by the company under the reverse charge mechanism. For employee-directors, amounts recorded as salary and subjected to salary-based tax deduction at source fall within the employment-services exclusion. Separately recorded non-salary payments subjected to tax deduction as professional or technical fees are taxable, and GST is payable by the company under reverse charge.

Sections 153 to 155 of the Finance Act, 2026, including amendments to section 15, section 34, section 54 and section 101A, come into force on 1 November 2026. The Central Government appoints that date under its statutory power to bring these Finance Act provisions into operation within the Central Goods and Services Tax framework.

An application for revocation of cancellation of GST registration must ordinarily be made within 30 days of service of the cancellation order. Where it is made after 30 days but within 90 days, time may be extended on sufficient cause and reasons recorded in writing. The Joint or Additional Commissioner may grant an extension not exceeding 30 days, and the Commissioner may grant a further extension not exceeding 30 days.