Availability of a statutory appellate remedy despite delayed filing may be preserved where a substantial tax demand exists and the appellant asserts recent knowledge of the impugned order. An appeal filed within the permitted 30-day period must be entertained without rejection on limitation and decided on merits in accordance with law.

Objective and independent credit ratings measure CPSE financial strength, risk, credibility, and public-sector creditworthiness, supporting benchmarking and cost-effective access to global and domestic debt markets. Engagement between CPSE leadership and rating agencies focuses on rating methodologies, risk pricing, debt-market dynamics, transparent disclosures, and capital-structure optimisation. Such engagement is directed toward improving credit assessment, investor information, regulatory compliance, funding access at competitive rates, and market-facing disclosure practices.

Arunachal Pradesh substitutes the goods description at serial number 1, column (3), of the State Tax (Rate) Table. The entry now covers fly ash bricks, fly ash aggregates, and fly ash blocks. Made under statutory powers in the Arunachal Pradesh Goods and Services Tax Act, 2017, on the Council's recommendations, the substitution takes effect on 18 July 2022.

State Tax (Rate) commodity entries are revised under clause (ii) of the proviso to section 54(3). Serial number 1 becomes serial number 1AA, and serial numbers 1A to 1O are inserted. The added entries cover specified vegetable oils, vegetable fats and oils, edible mixtures or preparations, coal and manufactured solid coal fuels, lignite excluding jet, and peat including peat litter. The changes take effect on 18 July 2022.

State tax exemption under Notification No. 3/2017-State Tax (Rate) is amended by substituting the entry in column (4) against serial number 1 with "6%". The amendment, made under the Arunachal Pradesh Goods and Services Tax Act, 2017, takes effect from 18 July 2022.

Limitation for a suit seeking specific performance does not begin merely when a statutory restriction on alienation is repealed, because repeal is an uncertain contemplated event; it begins when performance is refused following notice. An agreement for sale that requires transfer of a prohibited fragment of agricultural holding is forbidden by law, except where the statutory contiguous-owner exception applies. Where the proposed sale violates that prohibition, the agreement is void ab initio and cannot be specifically enforced.

Insurance Web Aggregators in an International Financial Services Centre require registration, prescribed capital and net worth, professional indemnity insurance, fit-and-proper management, trained Authorized Verifiers, an India-hosted designated website, and dedicated operational infrastructure. IWAs must provide unbiased and current product comparisons, undertake needs-based solicitation, protect prospect data, use a secure Lead Management System, and share leads only in the permitted manner. Telemarketing and distance marketing require registered arrangements, explicit prospect consent, standardized disclosures, call-record retention and verification controls. IWAs must maintain records, address grievances, disclose material changes, comply with KYC and anti-money-laundering requirements, and may receive only permitted remuneration.

Arunachal Pradesh revises State Tax rate exemptions by applying the criterion "other than pre-packaged and labelled" to numerous listed food and agricultural commodities. Curd, lassi, buttermilk, jaggery, khandsari sugar and murki are expressly subject to this packaging-based limitation. Certain exemption entries are omitted, and "purified" is removed from a relevant description. "Pre-packaged and labelled" covers pre-packaged commodities whose package or securely affixed label must carry declarations under legal metrology law. The amendments take effect from 18 July 2022.

GST enforcement must adhere to statutory conditions, constitutional fairness and the rule of law rather than revenue targets. Input tax credit requires a reliable evidentiary trail establishing actual physical movement of goods, while bona fide purchasers and genuine recipients should not bear the consequences of a supplier's tax-payment default. Demand proceedings for fraud or wilful suppression require the essential statutory elements; absent those elements, such proceedings are unsustainable. Tax demands must also remain within the statutory scope of supply. A valid levy requires certainty regarding the taxable event, person liable, rate and measure of tax; ambiguity in any of these elements defeats the levy. Administrative authorities should address bona fide compliance errors proportionately and act as faithful trustees of statutory integrity.

Statutory restrictions on the sale of fragments apply to transactions that convey, lease, or transfer rights; an agreement to sell alone does not transfer title or ownership. An alleged statutory violation not pleaded or made an issue in the trial proceedings does not form the basis for challenging enforceability. Where the restriction has been repealed before institution of a suit for specific performance and execution of the sale deed would not contravene the repealed law, the agreement remains capable of specific performance.

Post-supply discounts may be excluded where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount in accordance with section 34. Credit notes may also be issued for discounts referred to in section 15(3)(b). The refund provisions are expanded to cover unutilised input tax credit allowed under section 54(3), while export-with-payment-of-tax refund claims are excluded from the restriction under section 54(14).

Rectification under Section 161 is confined to errors apparent on the face of the record and cannot be used to reopen a concluded determination for imposing penalty. Penalty is characterised as requiring proceedings under the applicable provisions for Section 73, Section 74 or Section 74A, including issuance of a show cause notice. Imposition of penalty without such notice is treated as a misapplication of rectification power.

GST on stake-based gaming applies to the supply of actionable claims where money or money's worth is committed to an uncertain outcome in an organised betting or gambling arrangement. Skill in the underlying game does not remove the stake-based character of the transaction. Participants acquire contingent beneficial interests in pooled movable property, and committed stakes become consideration for participation. The platform is the supplier where it controls pooling, participation, gameplay and payouts. Gross stake valuation applies unless a statutory deduction is authorised, with specialised valuation mechanisms governing online gaming and casinos.

Ferro-alloy competitiveness depends on raw-material security, commercially viable domestic mineral access and lower input costs as steel demand expands. Faster exploration and development of manganese, chrome and other critical minerals, supported by mine-auction frameworks that encourage operational production, can reduce import dependence. Measures sought include zero import duties on unavailable-grade raw materials for noble alloys, competitive electricity costs and rationalised electricity levies. Cleaner energy, efficient furnaces, automation and improved raw-material utilisation are also necessary to reduce costs and emissions.

The free trade agreement grants duty-free access across all New Zealand tariff lines for Indian exports and provides Indian tariff liberalisation for a substantial share of New Zealand goods, while preserving exclusions for sensitive dairy, agricultural, industrial and other specified products. It provides duty-free entry, phased levy reductions, and quota-based concessions with minimum import price and other safeguards for identified goods. New Zealand also commits market access for Indian service suppliers and establishes skilled-employment, student-mobility and post-study work visa pathways.

Export consignments with a free-on-board value not exceeding Rs. 3,00,000 are exempt from the requirement to obtain a Registration-cum-Membership Certificate or Certificate of Registration under the Foreign Trade Policy, 2023. The exemption applies notwithstanding the existing registration requirements and is intended to facilitate low-value exports, including exports through postal, courier and emerging channels. Consignments exceeding the prescribed free-on-board value remain subject to a valid Registration-cum-Membership Certificate or Certificate of Registration where otherwise required under the policy.

Anti-dumping duty on Calcined Gypsum Powder originating in or exported from Iran, Oman, Saudi Arabia and the UAE will remain in force up to and including 16 March 2027. The amendment inserts an overriding provision into the existing anti-dumping duty notification, extending its operation notwithstanding the earlier duration provision. The duty may still be revoked, superseded or amended before that date.

Containerised export cargo shut out or not shipped from KPD-1 West may be transferred to NSD only after the custodian selects containers of a shipping line, obtains Customs approval for the prescribed details, and moves them under preventive escort on an MOT basis. Gate verification, inter-terminal permit records, post-shipment reconciliation, periodic reporting, and an indemnity bond are mandatory. Direct Port Delivery containers remaining at KPD-1 West for over 48 hours may be removed to designated areas at CFS JJP and CFS Sonai under the existing DPD procedure. The CFS custodians must manage yard access, maintain movement records, provide reconciliation reports, execute indemnity bonds, and ensure eligible importers are not subjected to additional conditions or charges.

Anticipatory bail under Section 438 CrPC is an exceptional remedy requiring a substantiated special case, with ordinary bail limitations implicitly applicable. It protects against arrest only for an existing accusation or one reasonably arising from known facts; it cannot provide blanket immunity for future offences or allegations. Pre-arrest protection should not be granted where lawful police custody or evidence discovery is genuinely necessary, since cooperation while on bail does not replace custodial interrogation. For offences punishable by death or life imprisonment, and serious economic corruption allegations, relief is ordinarily inappropriate unless material prima facie shows accusations to be false, groundless or substantially mala fide. Bare assertions of innocence, political victimisation or mala fides are insufficient.

Section 74 CGST extended limitation applies only where available material permits a rational prima facie view that tax shortfall, erroneous refund or wrongful input tax credit arose by reason of fraud, wilful misstatement or suppression of facts to evade tax. Conclusive proof is not required at notice stage, but suspicion or a bare allegation is insufficient. Prior scrutiny, audit, inspection or pre-notice communications may supply the factual basis for a DRC-01 notice if they gave the taxpayer meaningful notice. Section 75 prevents confirmation on new grounds and permits treatment under the ordinary regime where the extended-period allegations are ultimately not established.