Section 27 of the General Clauses Act, 1897 creates a rebuttable presumption that a postal communication was served when properly dispatched. Where an order-in-appeal was dispatched shortly after issue, an assertion of non-receipt requires credible supporting material to displace that presumption. Failure to pursue the appellate process or make enquiries about the order for nearly two years undermines an explanation for delayed filing. The 820-day delay was treated as inordinate and unexplained, so condonation was refused.

Consent reference of contractual disputes to a sole arbitrator resulted in pending court proceedings being remitted for treatment as an application for interim measures under Section 17. The existing status quo arrangement continued temporarily, subject to the arbitral tribunal's power to extend, vary, or modify interlocutory arrangements. Interim and merits-related issues were to be pursued before the tribunal, with all merits left open.

De novo remand for fresh land identification is unnecessary where sale, conveyance and settlement deeds describe the same extent and identical boundaries, and a differing survey number in one deed is clarified by another. The property's identity may then be determined by construing the instruments together, without a further Court Commissioner's inquiry. Even where a commissioner's report would assist, it may be obtained during appellate proceedings rather than by ordering a de novo trial. The first appeal should instead be determined on its merits in accordance with law.

Further evidence in a money-laundering trial may be placed on record only with prior judicial permission. Proceedings against an additional person may be initiated through a fresh complaint or under the applicable criminal procedure. No determination was made on whether the Enforcement Directorate had breached those procedural requirements. The writ petition was disposed of with liberty to approach the High Court.

Pre-deposit compliance was satisfied because the appellant deposited an aggregate amount exceeding the stipulated statutory requirement. Dismissal solely for alleged non-compliance, without examining the merits, was therefore unsustainable. The appeal requires consideration on merits after the appellant is given an opportunity to present its defence.

Re-export of imported goods retained under seizure during an investigation may be permitted where samples have already been drawn, the goods have remained in custody for a prolonged period, and they have not been cleared for home consumption. Continued seizure serves no useful purpose in those circumstances if revenue interests are adequately secured. Re-export is subject to execution of a bond covering the differential duty and a bank guarantee equal to 5% of the re-determined value.

Comparable Uncontrolled Price benchmarking requires reliable comparable prices and appropriate adjustments under Rule 10B. Consistent annual weighted-average transfer pricing supported by adequate data was not displaced by a monthly average-price approach applied only to transactions producing an adverse adjustment while ignoring lower-price periods; the transfer-pricing adjustment was therefore unsustainable. Deduction under Section 80IE may apply where phased substantial expansion meets the prescribed aggregate investment threshold, without requiring plant-and-machinery additions to be completed within one financial year. Tea estates accepted as eligible in the initial claim year remained eligible in the relevant year.

Failure by an Assessing Officer to record satisfaction during assessment for initiating penalty proceedings for a Section 269SS contravention renders the assessment order erroneous and prejudicial to Revenue interests, permitting revision under Section 263. The Joint Commissioner's power to impose penalty under Section 271D does not remove the assessment-stage satisfaction requirement, and the Principal Commissioner has no corresponding power to levy that penalty. Cash received as unaccounted consideration on transfer of immovable property remains a "specified sum" under Section 269SS, even where it is separately assessed as income; income treatment creates no statutory exclusion.

Outer limitation for completing assessments remains controlling where a Transfer Pricing Officer reference extends the assessment period and Dispute Resolution Panel directions require a final order. The non-obstante clause governing implementation of Panel directions fixes the final-stage period but neither overrides nor enlarges the statutory outer limit. COVID-19 limitation extensions do not apply to original assessment proceedings conducted by tax authorities. Consequently, final assessment orders issued after the applicable outer limitation period for both assessment years were barred by limitation and liable to be quashed.

Challenges to tax show-cause notices through writ jurisdiction under Article 226 are premature where no adjudicatory order has been passed after considering the taxpayer's reply. The competent tax officer must first examine the reply and issue an order in accordance with law. Where that order is appealable, the taxpayer must pursue the available statutory appellate remedy rather than seek writ intervention at the show-cause-notice stage. Accordingly, writ relief is not maintainable before completion of the statutory adjudication process.

Omission to state the vehicle registration number in Part-B of an e-way bill is treated as a curable technical breach where the invoice and accompanying documents correctly correspond to the goods and conveyance. Section 129 penalty requires consideration of the nature of the contravention and material showing an intention to evade tax. In the absence of mala fides, tax evasion, or discrepancies in transaction documents, the omission does not justify penalty under Section 129. A general penalty under Section 125, stated as Rs. 25,000, may instead apply.

Section 75(4) of the West Bengal Goods and Services Tax Act, 2017 requires a personal hearing before an adverse adjudication. Denial of that statutory hearing breaches principles of natural justice and invalidates the adjudication at its foundation. A hearing during appellate proceedings cannot cure the omission at the original stage, and the affected person need not establish separate prejudice. An adverse adjudication issued without the mandatory personal hearing is therefore legally unsustainable.

Minimum Import Price condition on imports of Sulfadiazine API classified under Chapter 29 of the ITC HS 2022, Schedule I Import Policy, is extended until 30 November 2026. Imports must continue to meet a Minimum Import Price of Rs. 1,774 per kg, calculated on the cost, insurance and freight value. All other terms and conditions governing the earlier requirement remain unchanged.

Manufacturer exporters of specified fabrics may claim refund of unutilised GST credit paid on inputs for fabrics manufactured and exported as zero-rated supplies. Restrictions on refund for specified goods under the inverted-duty route do not apply to zero-rated supplies, including exports and supplies to an SEZ developer or SEZ unit. Refund of input tax credit paid on capital goods is excluded, and eligibility remains subject to applicable refund conditions.

Minimum Import Price condition for imports of ATS-8 under specified Chapter 29 ITC (HS) codes is extended until 30 November 2026. Imports must meet a minimum CIF value of USD 111 per kilogram. All other existing terms and conditions governing the MIP requirement for the covered ATS-8 imports continue without change during the extended period.

GST on composite works contract services supplied to Government Entities is concessional only where original works are predominantly intended for non-commercial use. Works contracts meant for commerce, industry, business or profession remain outside the concessional entry, and the public-authority exclusion from business does not extend to Governmental Authorities or Government Entities. Ropeway construction for tourism development is treated as business-related, is not covered by entries for roads, bridges, terminals or railways, and is classified under Entry 3(xii) at 18% GST.

Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed before the GST Appellate Tribunal up to 31 July 2026. Appeals relating to subsequently communicated orders remain subject to a three-month period from communication, while applications relating to subsequently passed orders remain subject to a six-month period from the passing of the order.

SEBI consolidates the regulatory framework for Debenture Trustees and related market participants by compiling existing requirements chapter-wise and superseding earlier circulars. The prior Master Circular is rescinded subject to savings and continuity provisions: prior actions, pending applications, accrued rights, obligations, liabilities, penalties, investigations, legal proceedings, and remedies remain unaffected and continue under corresponding provisions.

Competition Commission of India approval covers a proposed combination under which BNP Paribas Cardif will acquire certain equity share capital in IndiaFirst Life Insurance Company Limited. The transaction is an acquisition of an ownership interest in an Indian life insurer. IndiaFirst Life Insurance Company Limited is incorporated in India, is an IRDAI-licensed insurer, and provides life insurance in India.

Competition Commission of India approval covers the acquisition of certain equity shareholding in Continuum Green Energy Limited by Chubu Electric Power Company Netherlands B.V. The proposed combination comprises a primary subscription for, and secondary purchase of, the Target's equity shares from Continuum Green Energy Holdings Ltd., Singapore. The Target and its Indian subsidiaries primarily generate and sell renewable power from wind and solar sources.