Opportunity of personal hearing in tax adjudication - Appellate hearing not a substitute for original-stage hearing Validity of adjudication of a tax demand concerning non-payment or short payment of tax, erroneous refund, or erroneous availment of input tax credit without a personal hearing - HELD THAT: - The show-cause notice fixed time for submission of a reply but afforded no opportunity of personal hearing. In a matter requiring production of books of account and explanation of the issue... ... ...

Ex parte tax demand - Fresh opportunity to file reply - Setting aside the ex parte tax demand where the petitioner had not replied to the show-cause notice due to asserted bona fide reasons and unavoidable circumstances HELD THAT: - Having regard to the petitioner's specific assertion that the failure to submit replies and documents was due to bona fide reasons, unavoidable circumstances and sufficient cause, the Court considered it appropriate to adopt a justice-oriented approach and aff... ... ...

Consolidated show cause notice - Limitation period under Section 74(10) of the CGST Act - Issuance of notice under Section 74(1) of the CGST Act - Separate adjudication for each financial year - Quasi-judicial fairness in taxation HELD THAT:- Notice was issued on the application for condonation of delay and on the Special Leave Petition; dasti service was also permitted.... ... ...

Pecuniary jurisdiction limits under the applicable CBDT instruction required reassessment of a non-corporate assessee in a mofussil area exceeding the prescribed limit to be handled by an Assistant or Deputy Commissioner, rather than an Income-tax Officer. As the reassessment notice was issued by an officer lacking that jurisdiction and the defect was unrebutted, the notice was inherently invalid. The consequential assessment was quashed as void ab initio, rendering the remaining grounds academic.

ISIN limits for privately placed debt securities are revised to permit up to seventeen ISINs maturing in a financial year, with additional ISINs for eligible capital gains tax debt securities. Twelve ISINs are available for plain vanilla debt securities, subject to further ISINs after prescribed outstanding-amount thresholds, and five are available for specified structured and debt-capital instruments. Legacy ISINs in those categories are grandfathered subject to restrictions on new issuance. Government serviced, extra-budgetary resources and ESG debt securities are excluded from ISIN-limit calculations.

Credit Risk-o-Meter disclosure is mandatory for specified listed and proposed-to-be-listed debt securities in offering documents, advertisements, and Online Bond Platform Provider web and mobile interfaces. The meter must map credit ratings to six colour-coded risk levels, display the lowest rating where multiple ratings exist, and identify the rating agency, actual rating, and unsecured status where applicable. OBPPs must use registered credit-rating agency data, automate rating-change updates, prohibit manual overrides, retain audit trails, and prominently display the meter before investment action buttons.

Eligible issuers may omit merchant banker appointment for private placements of debt securities only if they are regulated by an Indian financial-sector regulator, have been listed for at least one year without pending listing-compliance fines or penalties, and have made no specified payment defaults during the preceding three financial years and current financial year. Statutory-auditor certification is required. The debt must be senior or unsubordinated and secured by a first or pari passu charge, subject to the stated public-sector exception, and must carry a rating of at least AA-.

National Land Monetization Corporation is facilitating a two-phase e-tender-cum-e-auction of 459 encumbrance-free land parcels of Rashtriya Ispat Nigam Limited through the RailTel E-Nivida e-Procurement Platform. Participation requires registration, fulfilment of prescribed requirements and submission of earnest money deposit within the applicable deadlines. Physical and online mock e-auction training familiarises prospective bidders with the bidding interface and participation procedure. Investor outreach provides information on plot details, eligibility requirements, registration and bidding conditions.

TDS applicability to electricity-bill payments made to a state electricity distribution company is questioned where aggregate payments during a financial year exceed the stated threshold. The issue is whether such payments fall within the scope of withholding under section 194Q.

Fresh assessments following remand to the Dispute Resolution Panel remain governed by the limitation period under Section 153(2A) of the Income-tax Act, 1961. Section 144C creates a time-bound assessment framework involving the Panel. Its exclusion of Section 153 for passing a final assessment order after receipt of Panel directions is limited to that stage and does not displace the limitation applicable where remand requires a fresh determination. As Panel proceedings continue the assessment process, remanded fresh assessments completed beyond the prescribed period are time-barred.

Madhya Pradesh SGST exemption notification is amended to replace its reference to Schedule IV of the earlier rate notification with Schedule II of the notification dated 19 September 2025. Made under the State Government's exemption power under the Madhya Pradesh Goods and Services Tax Act, 2017, on the Council's recommendations, the amendment takes effect from 22 September 2025.

The Data Protection Board of India is established under the Digital Personal Data Protection Act, 2023, effective from publication in the Official Gazette. It is constituted to exercise powers conferred on it and perform functions assigned under that Act, with its head office situated in the National Capital Region of India.

Registered persons whose aggregate turnover in any financial year does not exceed two crore rupees are exempted from furnishing the annual return under the first proviso to section 44(1) of the Madhya Pradesh Goods and Services Tax Act, 2017. Coverage begins with financial year 2024-25 and subsequent financial years, and the measure is deemed effective from 17 September 2025.

Suspension of registration prevents a registered person from issuing tax invoices or charging tax on supplies, while revocation restores applicable invoicing and return obligations for the suspension period. Input tax credit on invoices or debit notes not uploaded by suppliers is restricted to 20 per cent of eligible credit relating to uploaded documents. Before issuing a tax-demand notice, the proper officer must communicate the ascertained tax, interest and penalty liability through FORM GST DRC-01A, allowing the person to make partial payment or submit objections.

The Data Protection Board of India's composition is specified under section 19(1) of the Digital Personal Data Protection Act, 2023. In exercise of the statutory power to determine the Board's membership, the Central Government fixes the Board at four members. The Board's membership strength is therefore set for its constitution and functioning under the statutory framework governing digital personal data protection.

TDS credit in domestic deductor-default cases depends on verified actual deduction from the taxpayer's income, not solely on deposit, TDS statements, Form 16 or Form 16A, or Form 26AS reflection. Section 205 bars direct or indirect recovery, including refund adjustment, to the extent tax was deducted. The taxpayer must provide reliable payment-specific evidence, and the Assessing Officer must verify the claim while the Department proceeds against the defaulting deductor.

Section 119(2)(b) may permit admission of a delayed revised-return claim where expiry of the Section 139(5) period causes genuine hardship. Condonation removes only the procedural bar and does not establish exemption, refund, or interest entitlement. Genuine hardship requires assessment of bona fides, the nature of the omission, promptness after discovery, legal plausibility, and the consequence of refusal. Circular No. 9/2015 permits prima facie verification and inquiry, but substantive taxability and refund entitlement remain for merits examination.

Provisional refund is not available to registered persons who have not completed Aadhaar authentication. It is also unavailable to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. The specified goods are classified under the relevant Customs Tariff chapters, headings, sub-headings and tariff items, with classification determined using the applicable tariff interpretative rules and notes.

Section 9(1) is corrected to clarify that a Data Fiduciary must obtain verifiable consent before processing personal data of a child or of a person with disability having a lawful guardian. Section 10(2)(c)(ii) replaces "audit" with "data audit," aligning periodic audit terminology for Significant Data Fiduciaries with the independent data auditor requirement and clarifying the intended data protection audit obligation.

Reserved High Court judgments are subject to a three-month framework for a reasoned pronouncement, supported by monthly monitoring, status disclosures, date-recorded certified copies, and automated notice to advocates. Urgent matters may receive an operative-part pronouncement, but reasons must be uploaded within seven days or, where practical difficulties exist, within fifteen days. Parties may seek early pronouncement after the specified period and, after further delay, request withdrawal and assignment for a fresh hearing.