Absolute IGST exemption for inter-State supplies is extended to psyllium seeds (Isobgul/Isobgol), classified under tariff item 1211 90 13. The amendment inserts this commodity as entry 87A in the Schedule to Notification No. 10/2025-Integrated Tax (Rate), bringing qualifying inter-State supplies within the existing exemption framework. The amendment takes effect from 1 November 2026.

Psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13, are inserted as serial number 87A in the schedule to Notification No. 10/2025-Union Territory Tax (Rate). The insertion extends the notification's absolute exemption from Union Territory GST to supplies of those goods, effective from 1 November 2026.

CGST rate schedules are amended to place all pre-packaged and labelled animal, vegetable and organic fertilisers in the 2.5% schedule, expressly including seaweed extract-based bio-stimulants registered under Schedule VI to the Fertiliser Control Order. Retreaded tractor tyres are newly included in the 2.5% schedule. Retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, along with solid or cushion tyres, tyre treads and tyre flaps, remain classified in the 9% schedule. These amendments take effect from 1 November 2026.

IGST rate schedules are amended from 1 November 2026. The 5% schedule now covers all pre-packaged and labelled animal, vegetable or organic fertilisers, including seaweed-extract bio-stimulants registered under Schedule VI of the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres are also inserted in the 5% schedule. The 18% schedule is correspondingly revised to cover retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, along with solid or cushion tyres, tyre treads and tyre flaps of rubber.

CGST registration is expanded through rule 14B, allowing eligible suppliers of goods through tax-collecting electronic commerce operators to register in States or Union territories where they lack physical presence by declaring an operator's warehouse as their principal place of business. Registration requires operator consent, home-State Aadhaar authentication, document and physical verification, and compliance with a monthly output-tax ceiling; consent withdrawal or loss of home-State registration can trigger cancellation. The amendments also revise registration amendment, cancellation, suspension and system-based revocation processes; establish objections against electronic-credit-ledger debit restrictions; and revise refund documentatio.....

E-invoicing requirements for registered persons meeting the prescribed aggregate-turnover threshold will cover supplies to registered persons and exports, and extend to supplies received from unregistered persons where the recipient pays tax under reverse charge, as well as imports of services. The expanded scope takes effect on 1 January 2027, bringing specified reverse-charge and imported-service transactions within the e-invoicing framework.

Uniform implementation under the OGST Act, 2017 extends, mutatis mutandis, four CBIC GST clarifications to Odisha State tax administration. They address input tax credit for electronic commerce operators and Ex-Works deliveries, the place of supply of online services to unregistered recipients, and GST treatment of vouchers. The positions are clarificatory in character and intended to secure consistent application under the OGST Act.

Chapter Note 3 to Chapter 34 requires organic surface-active agents to satisfy cumulative water-solubility, stability and surface-tension conditions. Low-ethoxylated non-ionic fatty alcohol ethoxylates that form two layers or show separation of insoluble matter at the prescribed water test fail the requirement, even if they are chemically non-ionic and reduce surface tension. Their classification cannot rest on trade descriptions or generic surfactant characteristics. Heading 3824 may apply where Heading 3402 is unavailable because the product fails the statutory definition and no more specific heading covers it. Testing should record concentration, temperature, standing period, phase separation, emulsion stability and surface-tension reduction.

Customs seizure of an imported car requires recorded reasons to believe that the goods are liable to confiscation and compliance with prescribed forms of control. Where physical seizure is impracticable, custody may be retained under an undertaking after seizure, or a served non-dealing order may be used where seizure itself is impracticable. A panchnama alone does not satisfy those requirements. Seized goods must ordinarily be returned if confiscation notice is not issued within the statutory period, subject to a valid limited extension and the qualification for a valid provisional-release order. Provisional release applies only to goods lawfully seized and cannot regularise an unauthorised detention.

Input tax credit claimed from non-existent suppliers requires proof of actual receipt of goods or services, not merely invoices, portal registration, and banking payments. Section 155 places the burden of proving entitlement on the claimant, who may need transaction-specific evidence of transport, delivery, stock, consumption, and linkage to taxable activity. Section 74 applies only where wrongful credit is shown to arise from fraud, wilful misstatement, or suppression to evade tax; it cannot rest solely on retrospective supplier-registration cancellation or incomplete evidence. Fictitious suppliers from inception, no proof of physical supply, and fraudulent self-assessment may collectively support a fraud demand. A notice must disclose tho.....

Consolidated GST show cause notices covering multiple tax periods may be sustained where liabilities are separately identified, each period independently complies with limitation and statutory requirements, and no concrete prejudice is shown. Combining non-fraud and fraud-based periods does not remove the distinct conditions, notice timelines, or limitation rules applicable to each route. School affiliation and affiliation-form processing charges constitute independent taxable supplies rather than examination-related exempt services; limited past-period regularisation applies only to affiliation services. Annual registration charges remain taxable, while documentation charges and late entry fees qualify for exemption where directly and inseparably connected with examinations. Confirmed tax is subject to cum-tax recomputation.

Corporate veil-piercing in execution remains an exceptional remedy requiring a nexus between effective control, improper use of corporate structures, and frustration of an existing legal obligation. Where promoter shareholding allegedly represented as security for a foreign arbitral award was depleted despite judicial assurances and restraint orders, a court-supervised forensic audit may examine control, pledges, sales, approvals, disclosures, fund flows, and knowledge of the restraints. Separate legal personality, free transferability of listed securities, and lender rights do not preclude that inquiry, but neither ownership nor common management alone establishes liability. The audit is investigative only; liability against companies, controllers, lenders, or officers requires subsequent determination on legally sufficient evidence.

Odisha has designated additional GST Facilitation Centres for biometric-based Aadhaar authentication, photograph capture and verification of original documents uploaded with GST registration applications. Applicants in the mapped jurisdictional circles must attend designated centres at Bhubaneswar, Cuttack, Sambalpur or Rourkela, according to their jurisdiction. The arrangements operate under rule 8(4A) of the Odisha Goods and Services Tax Rules, 2017, and take effect from 7 January 2025.

Statutory authorities must recognize duly authorized advocates and representatives, provide reasonable hearing opportunities, and treat them with professional respect. Valid vakalatnamas or authorization letters must be taken on record unless legally deficient. Representatives may participate in physical or virtual hearings, make submissions, examine permitted records, file documents and seek reasonable adjournments. Refusal of representation requires written reasons and an opportunity to rectify defects; blanket or oral refusals are impermissible.

Deduction for a donation linked to a recipient's valid approval for scientific research cannot be denied solely because the recipient's separate charitable registration was cancelled. Registration under section 12AA and approval under section 35(1)(ii) operate in distinct fields. Where the research approval remained valid when the donation was made and no material shows that the donation was non-genuine, the donor remains entitled to the deduction claimed under section 35AC. Subsequent restoration of the recipient's charitable registration further removes the basis for disallowance.

Section 68 requires the source of cash deposits to be substantiated before an unexplained cash-credit addition can arise. Recorded opening cash balances, debtor realisations, cash sales and redeposited recorded withdrawals may explain deposits. Aggregate bank credits cannot automatically be treated as turnover because they may include receivable realisations from current or earlier years; disclosed turnover remains relevant. Cash deposits in a personal savings account require satisfactory source evidence and cannot be treated as business receipts merely by assertion; unsupported deposits remain unexplained and assessable.

Penalty for concealment of income or furnishing inaccurate particulars under Section 271(1)(c) cannot rest solely on estimated profit additions where no specific concealed income or inaccurate particular is established. Contract-receipt and commission income determined by estimated profit rates, including an enhancement founded on estimation, lack the conclusive basis required for quasi-criminal penalty proceedings. The penalty was therefore unsustainable and deleted.

Section 80P(2)(a)(i) permits deduction for income attributable to an eligible co-operative society's business activities, while Section 80P(2)(d) addresses interest from investments with co-operative societies. Interest earned on surplus funds invested with co-operative banks, co-operative societies and banks is treated as remaining connected with eligible activities. Such interest income consequently qualifies for deduction under Section 80P.

Share-premium valuation additions treated as deemed income do not, without more, establish concealment of income or furnishing inaccurate particulars. Failure to substantiate a premium under prescribed discounted cash-flow or net-asset-value methods may support a quantum addition, but that addition alone does not satisfy the basis for penalty under the applicable concealment provision. Accordingly, a penalty founded solely on such addition was unsustainable and liable to deletion.

Tax deductibility of a payment claimed as cost reimbursement under section 40(a)(ia) required cogent supporting evidence that it was merely a reimbursement. As the available record did not establish that character, the underlying tax-deduction liability and consequent disallowance were not finally determined. The matter was returned to the Assessing Officer for fresh consideration, with three effective opportunities to produce evidence.