MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY ORDER New Delhi, the 5th October, 2026 S.O. 5458(E).- Whereas, sub-section (1) of section 9 of the Digital Personal Data Protection Act, 2023 (22 of 2023) (hereinafter referred to as the said Act) provides that the Data Fiduciary shall, before processing any personal data of a child or a person with disability who has a lawful guardian obtain verifiable consent of the parent of such child or the lawful guardian, as the case may be, in s... ... ...

This commentary provides doctrinal analysis and practical insights on the legal issue discussed below. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (5) TMI 1852 - Supreme Court Introduction The timely pronouncement of a reserved judgment is an indispensable component of effective adjudication. A hearing does not attain legal finality merely because arguments have concluded; the litigant receives the adjudica... ... ...

Refund of accumulated ITC under an inverted duty structure depends on whether higher-rated input goods cause credit accumulation relative to output supplies, not solely on whether the principal raw material and output carry the same rate. Section 54(3)(ii) permits the claim subject to notified exclusions, credit eligibility, and proof of a causal nexus between qualifying inputs and accumulation. Input services and capital goods are excluded from Net ITC for the Rule 89(5) calculation. Rule 89(5) limits refundable quantum, while the prescribed process requires electronic filing, invoice details, ledger debit and verification. Administrative circulars cannot add a principal-input condition beyond the statutory test; claimants must substantiate rate inversion, manufacturing nexus, computation and procedural compliance.

Section 129(3) of the CGST Act imposes separate mandatory deadlines: the penalty notice must be issued within seven days of detention or seizure, and the penalty order must follow within seven days after service of that notice. The latter period runs from service, not from a reply, valuation exercise or other intervening event. Because detention and seizure are coercive restraints on goods and conveyances, administrative difficulty, minimal delay and inspection-stage timelines cannot extend either deadline; a delayed Section 129 order is invalid. The affected person must receive an opportunity of hearing. Invalidity of Section 129 proceedings does not preclude separately lawful action under other GST provisions.

Section 16(2)(c) of the CGST Act constitutionally requires tax charged on a supply to be actually paid to the Government before input tax credit is available; invoice possession, receipt of supply and recipient payment do not substitute for this cumulative condition. The Supreme Court affirmed that a bona fide-purchaser exception cannot be read into the provision by relying on the distinct Delhi VAT framework. Section 41 and Rule 37A require reversal where supplier tax payment conditions are unmet, while permitting re-availment after subsequent compliance. Constitutional validity does not permit mechanical denial of credit: authorities must establish the relevant statutory facts, consider transaction-specific evidence, provide a hearing and issue reasoned findings.

Preventive outreach in Malana village promoted drug awareness, youth engagement, community participation and alternative development in an area associated with illicit cannabis cultivation. Residents were sensitised to the harmful effects of cannabis, charas and hashish oil consumption and encouraged to pursue sustainable alternatives, including apiculture, animal husbandry, dairy activities and tourism. Community discussions addressed livelihood barriers, ecological concerns, and commitments to refrain from drug consumption and discourage illicit cannabis cultivation.

This is a neutral professional article. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (6) TMI 14 - Supreme Court At a Glance • The decisive question in an allegation of price depression is not whether a trader held a large short derivative position or sold shares near settlement, but whether the evidence cogently establishes a manipulative act directed at depressing the price for an unlawful gain. ... ... ...

The fourth UK-India Financial Markets Dialogue (FMD) took place on 29^th September 2026 in London. The Dialogue was led by senior officials from the Ministry of Finance, Government of India, and HM Treasury, with participation from Indian and UK financial services regulatory authorities, including the Securities and Exchange Board of India (SEBI), the Reserve Bank of India (RBI), the International Financial Services Centres Authority (IFSCA), the Pension Fund Regulatory and Development Authority... ... ...

Section 107(6)'s substituted proviso, requiring a ten per cent pre-deposit for penalty-only appeals, does not apply where a formal show-cause notice commenced adjudication before 1 October 2025. The High Court treated the right of appeal and its associated conditions as substantive and vested when the lis begins. Because the new filing-stage deposit may bar access to the appellate forum, it is an onerous condition rather than merely procedural. In the absence of express retrospective operation or necessary intendment, appeals from pre-amendment proceedings remain governed by the earlier regime, while admitted amounts remain payable. The Appellate Authority has no inherent power to waive an applicable mandatory deposit.

SHRI N.K. SAINI, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER For the Appellant : Sh. Ajay Jain, CA For the Respondent : Sh. Bikram Batra, CIT-DR ORDER Per Vikas Awasthy, Judicial Member This appeal by the assessee is directed against the order of Principle Commissioner of Income Tax, Panchkula [hereinafter referred to as 'the PCIT'] for the AY 2015-16 dated 02.12.2019 passed under section 263 of the Income Tax Act, 1961 [hereinafter referred to as 'the Act']. 2. The ... ... ...

Reassessment notice validity under the Income-tax Act turns on compliance with principles of natural justice, including furnishing legible underlying material and allowing reasonable time to respond before an order is made on prima facie income escapement. Writ jurisdiction may extend to review of reassessment notices and related orders where procedural fairness is challenged. The Supreme Court declined to interfere with the High Court judgment and dismissed the special leave petition.

SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessee : Dr. Rakesh Gupta, Advocate, Shri Deepesh Garg, Advocate Department : Shri P.N. Barnwal, CIT-DR ORDER PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order dated 21.03.2023 of the Ld. Principal Commissioner of Income Tax, Rohtak ("PCIT") passed by him under section 263 of the Income Tax Act, 1961 (the "Act") pertaining to Assessment year ("AY") 2018-19. 2. The as... ... ...

Foreign LTC/LFC payments for itineraries containing an overseas leg are outside the Section 10(5) exemption, which is confined to actual eligible domestic travel subject to Rule 2B shortest-route and fare conditions. Under Section 192, employers must include known non-exempt payments in estimated salary and deduct tax; they cannot disregard available claim records showing foreign or circuitous travel. A recovery restraint does not automatically suspend the deduction obligation. Section 201 recipient-compliance conditions, interest, and penalty based on reasonable cause require separate analysis.

Section 74 extended limitation under the CGST Act applies only where a tax shortfall, erroneous refund or wrongful input tax credit arose by reason of fraud, wilful misstatement or suppression of facts to evade tax. A show cause notice must plead foundational facts linking deliberate conduct to the alleged evasion; a mismatch, short payment, audit objection or mechanical use of statutory terms is insufficient. The proper officer must independently form the required satisfaction. Section 75 prevents an adjudicating order from adding grounds beyond the notice, so deficient fraud allegations cannot be cured later. Section 74 applies through Financial Year 2023-24, while Section 74A introduces a unified notice regime for later periods.

Designation of the Group Coordinator, Cyberlaw Division, as the Designated Officer is made under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the Information Technology (Procedure and Safeguards for Blocking for Access of Information by Public) Rules, 2009. The role is assigned to a Central Government officer not below Joint Secretary rank for the applicable public-information blocking procedure and safeguards.

Under section 70(1) of the Information Technology Act, 2000, the Central Government declares the TETRA Secured Communication System Network, including its installed hardware and software, to be a protected system. The designation covers installations at specified Operation and Control Centres, Security Lines, the Traffic Control Room, Jawaharlal Nehru Stadium, the Games Operation Centre, and the CATS Local Control Room.

India-EFTA TEPA establishes reciprocal market-access commitments, with EFTA coverage extending to most Indian exports and full coverage for non-agricultural products. Tariff predictability is intended to support investment planning, supply-chain development and longer-term business partnerships. Agricultural opportunities may arise where duties have been reduced to zero. Article 7.1 includes an investment commitment under which the EFTA States are to aim to increase foreign direct investment into India and facilitate employment generation within specified implementation periods.

Special leave to appeal in a customs dispute was granted, and an interim stay was directed pending further proceedings. The hearing was expedited, requiring the matter to proceed on an accelerated timetable. The operative directions address only admission of the special leave appeal, interim protection, and prioritisation of hearing; no substantive customs issue or final determination is stated.

India-U.S. trade and investment engagement was pursued through discussions with leading United States companies on expanding investment, partnerships and commercial operations in India. Financial-sector discussions addressed private equity, asset and wealth management, insurance, and financial services, including prospective engagement aligned with the objective of insurance access for all by 2047.

Monetary Policy Committee increased the policy repo rate under the liquidity adjustment facility by 25 basis points to 5.50 per cent and changed the stance to calibrated tightening. The standing deposit facility rate became 5.25 per cent, while the marginal standing facility rate and Bank Rate became 5.75 per cent. The stance excludes near-term rate cuts; future action may comprise a rate hike or pause, contingent on growth, inflation, underlying price pressures, second-round effects and demand impulses.