RoDTEP scroll-out is suspended for specified IEC holders whose Annual RoDTEP Return for FY 2023-24 was not filed or reported within the prescribed timeline. ICES 1.5 alerts prevent generation of RoDTEP scrolls for linked Shipping Bills. Exporters must comply with the return requirement and approach DGFT for alert removal or revocation. Once the alert is removed or revoked and reflected in ICES 1.5, Shipping Bills will be processed for scroll generation subject to other applicable conditions and system requirements.

Corrigenda to the Digital Personal Data Protection Rules, 2025 correct Gazette references, departmental terminology, and the phrase "given in such order". Further corrections separate "every body", rectify an enactment citation, replace specified punctuation, and revise the cross-reference range from clauses "(a) to (f)" to "(a) to (g)".

Preferential tariff treatment under the India-New Zealand Free Trade Agreement is available only for originating goods that are wholly obtained or satisfy applicable product-specific origin requirements. Origin may be supported through bilateral cumulation, tariff-classification changes, qualifying value content, or prescribed production processes, while minimal operations do not confer origin. Importers must hold a valid Proof of Origin, comprising a Certificate of Origin or authorised Origin Declaration, and retain supporting records. Customs may verify origin through information requests and verification visits, and may deny preference where origin or compliance cannot be established.

Telangana Forensic Science Laboratory (TGFSL) is designated as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its authorised scope covers computer media forensics, excluding floppy disk drives, and mobile device forensics.

Designation of an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000, appoints the Computer Forensic Division of the Goa Forensic Science Laboratory as an Examiner of Electronic Evidence within India. Its authorised forensic scope covers computer (media) forensics, excluding floppy disk drive examination, and mobile devices forensics.

Order XXI Rules 97-101 of the Code of Civil Procedure require executing courts to determine all questions of right, title and interest between decree-holders and independent obstructers or occupants, including alleged fraud affecting a decree or its execution. Dispossession requires the execution claimant to establish a better title. Historical revenue records and conveyances may establish pattadari-based title where land had ceased to belong to a jagirdar and did not vest in the State. A decree procured without disclosure or impleadment of third-party pattedars may be void for fraud, and consequential execution and final-decree steps fail if their foundational order is set aside. A coram non judice appellate decision does not create res judicata.

Digital Forensic Laboratory, Cyber Defence Center, National Forensic Sciences University, Gandhinagar Campus, Gujarat, is designated as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000. Its authorised scope covers computer (media) forensics, excluding floppy disk drive examination, and mobile devices forensics.

Transfer-pricing comparability under the Transactional Net Margin Method requires exclusion of manufacturing entities outside the tested party's turnover range where size materially affects margins, and any adjustment must be limited to international transactions between associated enterprises. Cash-profit indicators may be used where depreciation policies materially differ, subject to verification of their effect on margins. Conversion of an established external borrowing into share capital by book entry, without fresh cash receipt, is not unexplained cash credit when creditor identity, source and loan genuineness are established. Information technology and corporate service fees require verification of supporting evidence. Employee PF/ESI contributions are deductible only if paid by the due date under the relevant enactment, subject to payment verification.

Under the India-Germany treaty, a permanent establishment must be determined separately for each project; personnel presence below the stipulated six-month period and lack of project-office involvement support taxation of relevant consultancy receipts as fees for technical services rather than as profits attributable to a permanent establishment. Receipts under the existing project remained subject to its stated treaty treatment, while projects lacking complete agreements and annexures required fresh document-based verification. The force-of-attraction rule cannot attribute receipts from independent contracts to an existing permanent establishment without its involvement and an effective connection to those transactions. Interest challenges under sections 234A, 234B and 234C succeeded on the established position for identical facts.

Dependent agent permanent establishment under Article 5(5) requires proof that an Indian person has authority to negotiate and enter contracts for the foreign enterprise and habitually exercises that authority. Customer liaison, account management, administrative support, communication of pre-approved terms, document routing, and assistance with online standard-form contracting fall short unless Indian personnel substantively determine essential terms or routinely bring negotiations to a binding commercial conclusion. Formal offshore execution is not decisive where local personnel effectively control material negotiations. Corporate association, economic dependence, and independent-agent considerations cannot replace proof of the positive authority and habitual-exercise requirements.

Central Government designates the Forensics Science Department, Chennai, Tamil Nadu, as an Examiner of Electronic Evidence within India. Its authorised scope covers computer (media) forensics, excluding floppy disk drives, and mobile devices forensics. The Department may examine electronic evidence within these specified technical domains, while floppy disk drive examination remains outside the computer-media forensic scope.

Customs show-cause jurisdiction requires both appointment as an officer of customs and function-specific assignment as the proper officer. Assessment under Section 17 and recovery under Section 28 are distinct functions; the original assessing officer need not alone issue a recovery notice. Retrospective validation of qualifying officers' proper-officer status applies independently of the preserved historical recovery regime. Confiscation and penalty proceedings require written grounds, prescribed prior approval, representation, and hearing. Where jurisdiction exists, disputed facts, evidence, limitation, and procedural compliance ordinarily require determination through adjudication.

Cyber Forensic Laboratory, Army Cyber Group, Directorate General of Information Systems, is designated as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000. Its authorised scope within India covers computer media forensics, excluding floppy disk drives, and mobile-device forensics. The earlier gazette instrument issued on 4 September 2018 is rescinded.

Pre-offence property is ordinarily not directly derived from later scheduled-offence activity, but may be provisionally attached as equivalent value where actual proceeds are unavailable. Such attachment requires identification and reasoned valuation of the alleged proceeds, material showing their unavailability, and recorded reasons to believe that non-attachment risks concealment, transfer, or other frustration of confiscation. A later use of illicit funds to repay loans, construction borrowing, or secured obligations may separately establish a direct or indirect nexus. Section 24 presumptions do not replace the foundational requirements for attachment.

Where disciplinary misconduct concerns one CIRP, cross-assignment suspension requires a proportionate link to the pleaded charge, supporting material and hearing afforded. Section 220(2) permits disciplinary sanctions after hearing, while Regulation 13(7) requires intimation to Committees of Creditors and the Adjudicating Authority. On the prima facie construction applied, intimation informs each Committee's decision on continuation or replacement rather than automatically removing the professional from unrelated ongoing assignments. The Board's regulatory role and the Committee's replacement power remain distinct but connected.

Rule 26(3) makes electronic issuance and authentication by digital signature, e-signature, or a notified verification mode cumulative conditions for GST notices and orders. A portal upload concerns service, while a system-generated reference number, DRC summary, or DIN performs tracking or procedural functions; none independently establishes the authorised officer's authentication. Section 169 governs service rather than validity, and Section 160 does not ordinarily cure a defect preventing attribution of the instrument to the competent officer. DRC-01 cannot replace the statutory notice, and DRC-07 supports recovery only upon a valid order.

Central Government designates the Cyber Forensics Laboratory, Navy Cyber Group, Naval Headquarters, Ministry of Defence (Navy), as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its authorised scope is limited to computer-media forensics, excluding floppy disk drives, and mobile-device forensics; the designation rescinds the earlier gazette instrument issued in 2022.

Bribery allegations concern a CGST Superintendent accused of demanding a monthly undue advantage from a scrap-business proprietor in exchange for not intercepting scrap vehicles or obstructing the business. A criminal case was registered, and a trap operation resulted in the Superintendent being apprehended while allegedly accepting the demanded undue advantage. Searches recovered cash and immovable-property documents, and the investigation remains ongoing.

Computer resources supporting the Core Banking Solution, Real Time Gross Settlement and Unified Payments Interface Switch, along with associated dependencies, are designated as protected systems under section 70 of the Information Technology Act, 2000. Access is confined to bank employees, authorised service-provider or vendor personnel requiring need-based access, and specified consultants, regulators, government officials, auditors and stakeholders granted written case-by-case authorisation. The designation takes effect upon publication in the Official Gazette.

Section 75(7) bars confirmation of a demand exceeding the scope of the show cause notice. Where a notice does not propose a penalty, an adjudicating authority cannot impose one in the final order; such confirmation exceeds jurisdiction. An adjudication order imposing an unnotified penalty was therefore set aside, and the matter was remitted for fresh adjudication after giving the petitioner an opportunity of hearing.