A liquidator may modify an entry in the list of stakeholders where additional information warrants the modification. Every such modification requires intimation to the Adjudicating Authority within thirty days, creating a defined reporting obligation for revisions made to stakeholder-list entries during liquidation.

Employees' State Insurance coverage extends from 1 October 2026 to establishments throughout Niwari and the covered areas of specified partially implemented districts in Madhya Pradesh. Employer and employee contributions become payable under section 29, while the Corporation provides the relevant Chapter IV benefits to employees of those establishments.

Input tax credit is available to a general insurer for motor-vehicle repair services in reimbursement-mode claim settlements, to the extent of its approved repair liability, where the garage issues the invoice in the insurer's name. The insurer remains the recipient to that extent even if the insured first pays the garage and is later reimbursed. Where repair charges exceed the approved claim cost, credit is restricted to the amount reimbursed by the insurer. Credit is unavailable where the repair invoice is not issued in the insurer's name.

Time limits for issuance of orders under section 73(9) were extended for recovery of tax not paid or short paid, and input tax credit wrongly availed or utilised. For financial year 2018-19, orders may be issued up to 30 April 2024, and for financial year 2019-20, up to 31 August 2024. The extended limits apply retrospectively with effect from 28 December 2023.

Interest or dividend income derived by a co-operative society from investments with another co-operative society qualifies for deduction under Section 80P(2)(d). A co-operative bank remains a co-operative society for this purpose, and the exclusion under Section 80P(4), which concerns a co-operative bank's own deduction entitlement, does not restrict the investing society's claim. Accordingly, interest on deposits with co-operative societies or co-operative banks is deductible. Where non-jurisdictional High Court views conflict, the interpretation favourable to the assessee applies, requiring computation of the allowable deduction on that basis.

Entry 34 of List II is analysed as extending to betting on uncertain outcomes even when the underlying game substantially involves skill. The legal inquiry separates the game from an outcome-linked monetary stake: skill classification does not itself immunise wagering. A genuine participation fee for a skill competition may differ from betting, depending on the payment's character, the event structure and its connection to potential gain. State laws may target wagering in cyber space, while public-order competence requires a real and proximate nexus with community-wide disruption.

Aadhaar Enabled Biometric Attendance System (AEBAS) is mandatory for regular and temporary government employees and integrates attendance and leave data with PRANALI. Monthly reports are verified to identify authorised leave and net absence. Remaining unauthorised absence may result in digitally issued extraordinary-leave or leave-without-pay orders, personnel-record updates, and automated salary deductions. Temporary employees' failure to record attendance is treated as leave without pay.

Swastika Infra Limited proposes an initial public offering comprising a fresh issue of equity shares and an offer for sale, with proposed listings on BSE Limited and National Stock Exchange of India Limited. The allocation framework covers qualified institutional buyers, anchor investors, non-institutional investors and retail individual investors. Net fresh-issue proceeds are intended for incremental working-capital requirements and general corporate purposes. Completion remains subject to statutory and regulatory requirements, approvals, market conditions and other considerations.

Warranty replacements of parts and repair services supplied by a manufacturer during the warranty period, without separately charging the customer, are treated as costs already included in the value of the original supply of goods. Since tax has been paid on that original supply value, no further GST is chargeable on the free replacement or repair. Free warranty replacements and repair services are not exempt supplies, so the manufacturer is not required to reverse input tax credit. Additional consideration charged for replacement parts or repair services remains taxable.

Punjab SGST rate schedules place specified paper or paperboard cartons, milk cans made of iron, steel or aluminium, and solar cookers in the 6 per cent Schedule II. Related 9 per cent Schedule III entries are revised to exclude or separately classify these goods, including aluminium milk cans under utensils. Agricultural farm produce supplied in packages exceeding 25 kilograms or 25 litres is not regarded as pre-packaged and labelled for the relevant classification.

Ex parte GST assessment concerning second-hand mobile phones was remitted for fresh disposal to enable substantiation of margin-based taxation under Rule 32(5) through supporting records. The claim that tax applied only to the margin on resale required factual examination. The dealer was permitted to file a reply and supporting documents, and no deposit of disputed tax was required in view of the margin-taxation contention. The assessment was set aside for reconsideration.

TCS liability in multi-operator e-commerce supplies depends on which operator releases payment to the supplier and whether the supplier-side operator is itself the supplier. Where the supplier-side operator is not the supplier, it must collect TCS and complete Section 52 compliances when it finally releases payment. Where the supplier-side operator is itself the supplier, the buyer-side operator collecting and remitting payment must collect TCS and fulfil the related statutory compliances.

Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods.

FY27 GDP growth projections were raised to a range of 6.9%-7.1% on stronger June-quarter activity, resilient demand, investment, consumption, exports, capital inflows and limited supply disruptions. Growth may moderate as energy costs reduce purchasing power, activity slows and weather risks persist. Policy-rate tightening is projected as an inflation response, with forecasts of a 25-basis-point increase and temporary rate rises to offset price pressures.

GST refund application filing in FORM GST RFD-01A through the common portal is available to relevant registered persons for tax periods commencing from 1 July 2017 to 30 June 2019. Each refund claim remains capped at the aggregate integrated tax or cess reported in columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period.

Reverse-charge liability for passenger motor vehicle rentals with fuel included applies where a non-body-corporate supplier provides the service to a body corporate and does not issue an invoice charging GST at 12%. The body corporate recipient must discharge GST under reverse charge, while suppliers charging GST at 12% remain outside reverse charge and may avail full input tax credit. The position is clarificatory and also governs supplies during the period from 1 October 2019 to 31 December 2019.

Section 263 revision requires the assessment order to be both erroneous and prejudicial to Revenue interests. Where the Assessing Officer has sought and examined donation details, receipts, eligibility certificates and the basis for deduction, the assessment record demonstrates application of mind even if the order does not provide detailed reasons for accepting the claim. Revisionary jurisdiction cannot be used merely to order a fuller enquiry, challenge an allegedly inadequate enquiry, or substitute another possible view. As the assessment was neither erroneous nor prejudicial, revision concerning deduction for CSR donations was invalid; the revision order was set aside and the original assessment restored.

Fisheries subsidy disciplines target support linked to illegal, unreported and unregulated fishing, fishing of overfished stocks subject to rebuilding conditions, and fishing on the unregulated high seas. Members accepting the Agreement must implement and administer these disciplines and comply with notification and transparency obligations. Effective implementation depends on reliable fisheries data, monitoring and reporting systems, vessel registration, inter-agency coordination and technical capacity.

Public Sector Banks and Regional Rural Banks will function normally on Sunday, 27 September 2026, to prevent an extended interruption to public banking needs during the proposed nationwide strike. Reserve Bank approval covers full operation of branches, offices, ATM-link branches and Currency Chests, alongside measures intended to maintain uninterrupted essential banking services.

Input Tax Credit mismatches between FORM GSTR-3B and FORM GSTR-2A for the period from 1 April 2019 to 31 December 2021 must satisfy section 16, including payment of tax by the supplier, and remain within the applicable unmatched-credit limit under rule 36(4). The limits are 20 per cent, 10 per cent, and 5 per cent for the respective prescribed periods. Credit beyond the applicable limit is inadmissible despite supporting evidence. Cumulative adjustment applies for specified periods in 2020 and 2021. From 1 January 2022, credit requires supplier reporting and communication in FORM GSTR-2B.