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.

Pending operationalisation of the Appellate Tribunal, a taxpayer seeking to challenge a first appellate order may pay the Tribunal-equivalent pre-deposit through the Electronic Liability Register against the selected demand and give the proper officer an undertaking to file the appeal when the Tribunal operates. Satisfaction of both conditions stays recovery of the balance confirmed demand. Failure to pay, furnish the undertaking, or subsequently file the appeal within the applicable period permits recovery under the JGST Act.

Registered persons choosing the composition levy for the financial year 2020-21 must electronically file FORM GST CMP-02 through the common portal or a notified Facilitation Centre by 30 June 2020 and furnish FORM GST ITC-03 by 31 July 2020. The input tax credit restriction applies cumulatively from February through August 2020, with the September FORM GSTR-3B return requiring cumulative adjustment for those months.

Post-supply discounts made through tax credit notes can be excluded from taxable value only where the discount was agreed at or before supply, linked to relevant invoices, and matched by the recipient's proportionate input tax credit reversal. Pending portal verification, the supplier may obtain a Unique Document Identification Number-bearing certificate from a Chartered Accountant or Cost Accountant. For eligible lower-value discounts, a recipient undertaking or certificate may be used. These records are admissible evidence and must be produced when required in scrutiny, audit, investigation, or similar proceedings.

Input tax credit for reverse-charge supplies from unregistered suppliers is linked to the financial year in which the registered recipient issues the required self-invoice. The recipient must issue the invoice and pay reverse-charge tax in cash. Credit is subject to tax payment and applicable input tax credit conditions, and must be taken by the statutory deadline calculated from the financial year of invoice issuance. Delayed invoice issuance and tax payment may attract interest and penal action.

The restriction operates through taxpayer self-assessment, as the common portal does not automatically impose the limit. It is calculated on a consolidated basis for all suppliers and not separately supplier-wise. Credit on unuploaded invoices or debit notes may not exceed 20 per cent of the eligible input tax credit represented by uploaded invoices or debit notes. Any restricted balance may be claimed in later tax periods as suppliers upload the required invoice details.

Electricity tax is constitutionally leviable by Karnataka on electricity consumed within the State, including power procured through inter-State open access. The taxable event is in-State consumption, rather than the inter-State purchase, generation, supply, sale, or movement of electricity; Entries 53 and 54 of List II support this territorial nexus. An unchallenged enactment carries a presumption of constitutionality, and mandamus cannot require non-enforcement of an operative statutory levy without an established legal right. Electricity-tax demands therefore remain enforceable in respect of consumption within Karnataka.

E-invoicing under rule 48(4) applies where a registered supplier exceeding the prescribed turnover threshold makes supplies to Government Departments, agencies, local authorities or public sector undertakings registered solely for tax deduction at source. As these tax deductors are subject to compulsory registration and are treated as registered persons under GST law, their limited registration purpose does not exempt suppliers from issuing e-invoices for supplies made to them.

Accumulated input tax credit refunds for claims from January 2022 onward are limited to eligible credit reflected in FORM GSTR-2B for the relevant or earlier tax periods; previously disposed claims are not reopened. The FORM GST RFD-01 undertaking requires repayment with interest if section 16(2)(c) conditions fail, without references to section 42, provisional credit, GSTR-2 or GSTR-3. Exporters who later export goods or realise export-service consideration may obtain otherwise admissible unutilised input tax credit refunds and refunds of integrated tax previously paid under rule 96A, but not interest.

Interpretation of the saving provision under section 174(2)(e) of the Central Goods and Services Tax Act, 2017, is the issue raised in the writ petition. The High Court entertained the petition, directed affidavits, and listed the matter for final hearing. No final adjudication has been made on the scope or application of the saving provision.

Section 56(2)(x)(b) applies to immovable property received for inadequate consideration only where its temporal and valuation conditions are satisfied. A stamp-value difference alone does not establish taxability. Where consideration was fixed and substantial payments or contractual performance occurred before the charging provision commenced, later conveyance or registration does not by itself attract the later charge. Agreement-date valuation is available only for covered transactions where consideration was fixed and paid, wholly or partly, through prescribed banking or electronic modes on or before the agreement date. The tax authority must identify the correct statutory basis and provide a meaningful opportunity to respond.