Members of a two-Member Appellate Tribunal Bench who differ on any point must formulate the points of disagreement and refer them to the Chairperson. The disputed points are resolved according to the opinion supported by the majority of all Members hearing the case, including those who initially heard it.

Section 52C, concerning the Chairperson's power to transfer cases within the Appellate Tribunal framework, is omitted. No operative text remains to confer, regulate, or qualify authority to transfer cases, and no procedure, conditions, scope, or independent case-transfer mechanism is retained under the provision.

Section 52B of the Information Technology Act, 2000, on distribution of business among Benches of the Appellate Tribunal, is omitted. The provision therefore contains no operative terms governing allocation of the Tribunal's business among Benches and lays down no applicable criteria, procedures, or mechanisms for inter-Bench assignment of matters under section 52B.

Section 52A, formerly identified with powers of superintendence, direction, and related matters concerning the Appellate Tribunal, is omitted. The provision contains no surviving operative terms setting out those powers, their scope, conditions, procedures, or consequences. Accordingly, no substantive mechanism is specified under section 52A for superintendence or direction in relation to the Appellate Tribunal.

Compulsory registration of Muslim marriages will operate under the Assam Muslim Marriage Registration (Compulsory) Rules, 2026, framed under the Assam Compulsory Registration of Muslim Marriage and Divorces Act, 2024. Registration will be undertaken by registrars, with panchayat-level officials potentially authorised where application volumes require additional capacity. The framework addresses the registration forum after kazis were barred from registering Muslim marriages.

Valid bonds declared while filing a Bill of Entry will be automatically debited after assessment, reducing the need for physical interaction. Officer intervention is required only where no bond was declared or the available balance is insufficient. First check Bills of Entry will automatically reach the assessing officer after completed examination, without a separate activation step. Incomplete examination reports may be returned to the examiner, and assessment is complete only upon the AC's confirmation. SUP-queue Bills of Entry will use the "NOCFS" routing code before CFS details are entered.

Pain balms containing synthetic pharmacopoeial ingredients do not qualify as Ayurvedic medicines for central excise classification unless manufactured exclusively according to formulae in authoritative Ayurvedic books listed in the First Schedule to the Drugs and Cosmetics Act, 1940. An Ayurvedic drug licence, Ayurvedic labelling, or certificates based on labels do not establish Ayurvedic character where no authoritative text or formulary supports the formula or preparation method. Trade names, trade marks, and distinctive packaging may support classification as patent or proprietary medicines. Such products fall outside the Ayurvedic-medicine tariff entry and are classifiable as patent or proprietary medicines.

Exporters may submit online requests through ICEGATE to register or modify Authorised Dealer Codes and bank accounts, with supporting passbook copies or bank authorisation letters filed through e-Sanchit. They can track approval and PFMS acceptance through a dashboard, while EDI officers must process complete applications on the same working day or communicate deficiencies electronically. ICES automatically debits a declared bond after assessment and reflects the debit on the first copy of the Bill of Entry.

Policy management emphasises clear communication, policy certainty, macroeconomic and financial-sector stability, efficient use of buffers, and sustained structural reform. Fiscal prudence is treated as necessary to avoid unsustainable stimulus and preserve long-term stability. External-sector resilience rests on services exports and remittances, while oil and gold shocks and weaker capital inflows have created temporary balance-of-payments pressure. Further improvement is linked to lower oil dependence, export diversification, trade agreements, capital inflows and orderly foreign-exchange market management.

Section 43A creates compensation liability where a body corporate handling sensitive personal data or information in a computer resource it owns, controls, or operates negligently fails to implement and maintain reasonable security practices and procedures, causing wrongful loss or wrongful gain to a person. Reasonable security practices may be specified by agreement or law, or otherwise prescribed by the Central Government.

Subscribers holding an Electronic Signature Certificate must perform duties prescribed in relation to that certificate. The provision does not enumerate those duties, leaving their content and scope to prescribed requirements. Compliance is therefore a subscriber obligation linked specifically to the Electronic Signature Certificate.

Software export revenue generated by Technopark reached Rs 17,092 crore in FY 2025-26, reflecting year-on-year growth of approximately 17.3 per cent. Growth is attributed to IT infrastructure, a skilled talent base, and company performance. Technopark also operates as an IT and ITeS hub and startup ecosystem centre, with ongoing campus development intended to expand its position among major IT hubs.

Personal hearing under Section 27 is mandatory where the governing assessment provision requires it. Assessment orders passed without affording that hearing violate the statutory requirement and principles of natural justice, including where the assessee has filed no reply or objections. Where an earlier remand required a reasonable opportunity and objections were filed, failure to provide a personal hearing renders the assessment unsustainable. A fresh hearing is required before a lawful assessment determination can be made.

Custodian and Customs Cargo Services Provider status for M/s. Central Warehousing Corporation, D' Node Container Freight Station is renewed for five years from 15 March 2020. The custodianship covers imported goods until clearance for home consumption, warehousing or transhipment, and export cargo until exportation after examination and stuffing. The provider must comply with the Customs Act and cargo-area regulations. Approval remains subject to review before expiry for regulatory non-compliance or Government directions.

Special leave petitions were dismissed after similar petitions filed against an interim order had already been dismissed. No substantive GST issue, statutory interpretation, or merits-based determination is identified. Pending applications were disposed of consequentially, leaving the challenge without further consideration before the Court at this stage in the special leave proceedings.

SCMTR registration is mandatory for authorised custodians, carriers, sea agents, terminal operators, e-seal authorisees and transhippers before their Sea Cargo Manifest and Transshipment obligations commence. Unregistered stakeholders must complete onboarding immediately. A dedicated SCMTR Cell facilitates registration, and stakeholders required to furnish a bond or bank guarantee must submit the relevant security to the Cell for system registration and approval by the concerned officer.

Section 10A ensures that contracts are not unenforceable solely because proposals, acceptances, or revocations are expressed electronically or through electronic records. It applies to communications used in contract formation and accords legal recognition to electronic means for those purposes. The provision was inserted through the Information Technology (Amendment) Act, 2008 and took effect from 27 October 2009.

GST applicability to concession payments relating to arrival and departure duty-free shops beyond customs frontiers remained subject to final adjudication. The claim that the shops were outside the taxable territory provided a prima facie basis for protection, while non-payment risked termination under the concession agreement. Interim restraint against interference and GST levy operated pending adjudication, subject to indemnity bonds and bank guarantees.

Section 7A applies statutory audit requirements for documents, records, and information to material processed and maintained electronically. Digitisation does not remove records or information from audit obligations imposed under laws in force, and electronic records remain subject to the same applicable audit framework.

Online registration or modification of AD Code/IFSC-linked bank accounts in ICES is enabled through ICEGATE, with supporting documents submitted through E-Sanchit. Fresh registration requires a bank authorisation letter, IEC, GST registration certificate, entity and authorised-signatory PAN cards, and a cancelled cheque. IFSC modification additionally requires an NOC from the bank holding the account registered in ICES. Bank confirmation is transmitted directly or cross-checked by email, and verified requests are processed in the system on the same day.