Wildlife-trafficking enforcement led to interception of two persons and seizure of 86 live Tokay Geckos under the Wildlife (Protection) Act, 1972. Tokay Geckos receive Schedule I protection under that legislation and are listed in Appendix II of CITES, regulating international trade. The persons and recovered geckos were transferred to the Mariani Range Forest Office for further action.

Punjab SGST reverse-charge table entries are amended. In the entry at serial number 4, the expression "Any person" excludes a body corporate. In the entry at serial number 5AB, the expression "Any registered person" excludes a person who has opted to pay tax under the composition levy. The amendments are deemed effective from 16 January 2025.

Tariff entry 6AA is inserted after entry 6A in the Table governing input tax credit refund treatment. It covers imitation zari thread or yarn made from metallised polyester film or plastic film, classified under heading 5605. Application of the entry concerning refund of input tax credit is confined to polyester film or plastic film, effective from 20 October 2023.

Concealment of restricted firecrackers within an import container declared as bottles and wallpaper resulted in customs seizure under the Customs Act, 1962. Firecracker imports are restricted under the Foreign Trade Policy and require valid Directorate General of Foreign Trade authorisation and a Petroleum and Explosives Safety Organisation licence under the Explosives Rules, 2008. Investigation into attempted clandestine clearance led to the arrest under the Customs Act of a key syndicate member alleged to have orchestrated the import.

Merger-control approval permits FIHM to acquire certain additional equity share capital of IIFL Capital Services through a preferential issue on a private-placement basis and through shares tendered in a mandatory open offer. FIHM may also buy shares from the target's promoters if its aggregate shareholding with HWIC remains below the Target Shareholding after these steps.

Competition approval covers L'Ore al India Private Limited's acquisition of the entire shareholding in Onesto Labs Private Limited. The proposed combination concerns India's beauty and personal care sector and places the Target under the Acquirer's full ownership. Both entities operate in beauty and personal care products, including skin care and hair care.

Reported litigation results are compared through assessee-favouring and revenue-favouring classifications, with assessee results fixed at one for revenue-to-assessee ratios. Revenue ratios remain below one in overall, Customs, Income Tax, Central Excise, and most GST comparisons, but exceed one at GST advance-ruling levels. Revenue's proportion generally rises from tribunals to High Courts and the Supreme Court. The trend is associated with differences in representation, resources, and the weight of counsel, including persuasiveness, professional standing, expertise, and credibility.

GST search and inspection under section 67 require authorisation by a Joint Commissioner or higher officer on specified grounds, with Form GST INS-01 identifying the applicable ground and premises. Search powers are premise-specific and do not extend to unlisted locations. Liability must be determined through adjudication under section 73 or section 74; on-site recovery is valid only where payment is genuinely voluntary and free from coercion. Seizures must be documented in a panchnama, and cash may be seized only upon a direct and demonstrable nexus with tax evasion.

Section 107 fixes a mandatory appellate timetable: an appeal must be filed within three months, with condonation on sufficient cause for no more than one additional month. The First Appellate Authority has no equitable or inherent jurisdiction beyond that ceiling, and Article 226 relief cannot enlarge its statutory power. Yet, where delayed appeals were implemented, registrations restored, compliance verified, and businesses resumed operations, a later departmental challenge may be incapable of effective relief because reversal could disturb supplies, invoicing, and recipients' input tax credit. Revocation and appeal remain distinct remedies, though an appeal remains subject to statutory limitation.

Employment agreements requiring personal service are service disputes rather than commercial disputes, notwithstanding remuneration, high stakes, sales-related payments, confidentiality obligations, non-compete conditions, or intellectual-property assignments. Claims for salary, reimbursements, incentives, or commission arising from that relationship are outside Commercial Court jurisdiction. Where such a claim is filed before a Commercial Court, the plaint should be returned for presentation before the appropriate court rather than dismissed.

Mandatory pre-deposit in customs appeals requires seven and a half per cent deposit for first appeals and certain Tribunal appeals, and ten per cent for Tribunal appeals against Commissioner (Appeals) orders, subject to an overall cap of rupees ten crores. The post-2014 regime removed appellate discretion to waive or reduce pre-deposit. Restoration of guided discretion is advocated by reference to prima facie merits, applicable precedents, relative case strength, financial capacity, business operations, and hardship affecting continuity and employment.

Section 6(2)(b) of the CGST Act bars parallel action by Central and State GST authorities only where both proceedings concern the same liability, deficiency, or contravention requiring adjudication. Common registered person, financial year, supplier, input tax credit amount, or overlapping factual background does not establish identity. Changing provisions cannot avoid the bar if the underlying contravention is unchanged; however, a later fraud-based input tax credit proceeding involving invoices without actual supply may remain distinct from a general input tax credit eligibility or mismatch proceeding.

Provident-fund sums due to employees are excluded from the liquidation estate, but statutory interest and damages that were not determined before commencement of the corporate insolvency resolution process may be contingent liabilities. A resolution plan may provide for determined provident-fund dues without separately providing for uncrystallised interest and damages. The committee of creditors may reserve an amount for such contingencies, but is not required to do so merely because liability may later arise. Resolution applicants must be able to identify assumed liabilities within the fixed insolvency timeline.

Advocate-client privilege protects confidential professional communications, not every record held in an Advocate's office or digital device. A GST inquiry may distinguish privileged advice from the Advocate's own alleged commercial, financial or operational conduct where prima facie material connects that conduct to the investigation. Search powers may apply to an Advocate's cabin within authorised premises, while examination of seized electronic data requires cloning, supervised access, segregation of unrelated client files, and use confined to material relevant to the identified investigation.

Crane-hire arrangements constitute a transfer of the right to use goods only where the hirer obtains a legal and exclusive right to use the goods, rather than a mere licence. Retention by the supplier of ownership, insurance responsibility and substantive effective control indicates that the hirer receives temporary permitted use only. Hirers' provision of fuel does not alter that character. Accordingly, crane hiring on these terms is a service and not a deemed sale under the MVAT Act; MVAT, interest and penalty are not sustainable.

Rule 6 of the CENVAT Credit Rules applies only where common CENVAT inputs are used to manufacture both dutiable and exempted final products. Press mud and spent wash arising as waste or by-products during sugar and molasses manufacture do not become manufactured final products merely because they are treated as exempted goods after amendment. Organic manure produced by physically mixing those materials therefore remains outside Rule 6(2) and Rule 6(3). No Rule 6 amount is payable on its clearance, rendering the related demands unsustainable.

CENVAT credit under Rule 3 of the Cenvat Credit Rules, 2004 extends to inputs used in research and development operations that support the manufacture of excisable final products. Research and development constitutes an ancillary or incidental manufacturing activity where its results ultimately contribute to those products. Credit cannot be denied absent any finding or allegation that the research and development operations were unrelated to the manufacturing activity or final products.

Rule 6(3) of the CENVAT Credit Rules applies only where common credit is used for dutiable and exempted goods. Bagasse is treated as agricultural waste, not a manufactured excisable product. Consequently, surplus electricity generated from bagasse and sold outside the factory does not trigger the 6% payment mechanism, and no payment based on its sale value is required.

Railway-specific printed stationery intended exclusively for internal use is not dutiable where its printing gives it the essential character of products of the printing industry, placing it in Chapter 49 rather than Chapter 48. Excisability also requires marketability: articles bearing railway-specific particulars and usable only within the railway administration were not shown to be capable of being bought and sold. The central excise demand, interest and consequential penalty were therefore unsustainable.

Exemption for specified non-conventional energy devices and systems applies to a Dual Fuel Burner System supplied as a commercially and functionally integrated biomass-gasification installation; its individual components should not be separately classified to deny relief. Extension of exemption to specified parts does not displace eligibility of the complete system. Extended limitation for excise duty requires established suppression of facts or intent to evade duty. Voluntary disclosure of clearances and an interpretive exemption dispute do not meet those conditions, rendering the demand time-barred and the related interest and mandatory penalty unsustainable.