Corporate decretal liability remains distinct from the personal liability of a managing director. A decree against a company cannot be enforced against its managing director merely because of that office. Arrest and detention in execution require an affirmative finding that the managing director is personally liable for the decretal debt; without such a finding, coercive execution against the individual is impermissible.

Critical air traffic management computer resources of the Airports Authority of India, including associated dependencies, are designated as protected systems under section 70 of the Information Technology Act, 2000. Access is limited to persons holding written authorisation from the Airports Authority of India, including designated employees, authorised service-provider or vendor personnel requiring need-based access, and specified consultants, regulators, government officials, auditors and stakeholders authorised case by case.

Section 10F appellate jurisdiction is confined to questions of law arising from the Company Law Board record; it cannot be expanded by impleading former promoters or directors after management has changed, or by introducing new factual material. Individual deposit recovery must proceed through company-law remedies and execution processes rather than a public-interest appeal, because matured deposits create individual rather than common rights. Investigation of corporate misconduct must first use statutory mechanisms for investigation and enforcement, not an external agency where those remedies remain available. A finance company unable lawfully to operate as an NBFC, repay deposits, or reasonably discharge deposit liabilities is liable to be wound up, with the Official Liquidator taking charge.

Protected system status applies to computer resources constituting ICICI Bank's Critical Information Infrastructure, including payment switches, interbank financial telecommunications systems and associated dependencies. Access is confined to designated employees with written authorisation, authorised managed-service-provider or third-party-vendor personnel requiring need-based access, and consultants, regulators, Government officials, auditors and stakeholders authorised in writing on a case-to-case basis.

Critical Information Infrastructure comprising HDFC Bank's Immediate Payment Service Switch, Automated Teller Machine Switch, Unified Payments Interface Switch, and Society for Worldwide Interbank Financial Telecommunications systems, together with associated computer-resource dependencies, is declared to be protected systems under section 70 of the Information Technology Act, 2000. Authorised access extends only to specified persons holding written authorisation.

Protected-system status applies to Punjab National Bank's critical banking, payment, switching, and international financial messaging infrastructure, together with associated computer-resource dependencies. Access is confined to designated employees authorised in writing, authorised managed-service-provider personnel and third-party vendors requiring need-based access, and consultants, regulators, government officials, auditors, and stakeholders granted written case-specific authorisation. The designation takes effect upon publication in the Official Gazette.

ITC affected by a supplier's delayed GSTR-1 filing should be availed after the invoice is reflected in GSTR-2B. Where credit was availed and utilised before reflection, the suggested course is payment of interest through DRC-03 until the relevant period of reflection. If ITC has not been availed, it may be claimed when reflected in GSTR-2B, subject to the time limit under section 16(4). Supplier payment of tax remains an independent condition for ITC eligibility.

Artwork supplied by registered artists on an approval basis may be moved within or outside the State under a delivery challan and e-way bill where applicable, with the tax invoice issued after delivery when actual supply occurs. Cross-State supply of artwork is an inter-State supply attracting integrated tax. Artwork sent to a gallery solely for exhibition is not supply where no consideration flows from the gallery to the artist; GST becomes payable only when a buyer selects the displayed artwork.

Comparable Uncontrolled Price (CUP) is the most appropriate method for benchmarking subcontracting services received from an associated enterprise where relevant-year metrics materially match an earlier year in which CUP was accepted; consistency and certainty support its retention over TNMM. Section 43B does not permit disallowance of an unpaid service-tax liability when the provision has not been claimed as expenditure or deduction, because no corresponding deduction exists to disallow. The transfer-pricing adjustment is removed and the service-tax adjustment deleted.

Laterals and parts suitable solely or principally for use with sprinklers or drip irrigation systems, when classifiable under heading 8424, attract GST at 12% even if supplied separately. Parts of general use classified under a heading other than 8424 are taxable at the GST rate applicable to their respective heading.

Service tax collected from a service recipient for remittance to the Government is excluded from gross receipts when calculating presumptive income under Section 44BB of the Income-tax Act. Section 44BB applies its prescribed profit percentage to amounts paid or payable for qualifying mineral-oil services or facilities. Statutory service tax is not consideration for those services and has no income element, so it falls outside the provision's aggregate receipts.

Terracotta idols are classified as clay-based idols for GST purposes. Since idols made of clay fall under the applicable nil-rate entry, terracotta idols qualify for nil GST treatment. The classification is based on terracotta's clay composition and resolves uncertainty over whether it is covered by the clay-idol category.

Axis Bank computer resources supporting core banking and specified payment, switching and interbank messaging systems, along with associated dependencies, are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to written-authorised designated employees, need-based authorised managed service provider and third-party vendor personnel, and case-specific authorised consultants, regulators, Government officials, auditors and stakeholders.

Refund of unutilised input tax credit for export of electricity without payment of tax must be filed electronically in FORM GST RFD-01 under the "Any Other" category, supported by Statement 3B, scheduled-energy details from the monthly Regional Energy Account, the applicable tariff agreement and Statement 3A. Export turnover is calculated using scheduled energy and the agreed tariff, subject to use of the lower quantity where invoice and scheduled-energy quantities differ. Domestic exempt electricity turnover is excluded from adjusted total turnover, and verification must ensure that input tax credit was not availed for domestic electricity supplies.

GST exemption covers services supplied by the Central Government, a State Government or a Union territory to their undertakings or Public Sector Undertakings by guaranteeing loans taken from banking companies or financial institutions. Entry 34A in Tamil Nadu's GST exemption framework applies to such governmental loan-guarantee services, exempting the guarantee service from GST where it supports borrowings of the relevant undertaking or PSU.

Kotak Mahindra Bank's critical computer resources, including core banking, payment, transfer, switching and interbank financial messaging systems, together with associated dependencies, are declared Protected Systems under section 70 of the Information Technology Act, 2000. Access is authorised only for writtenly authorised bank employees, need-based managed-service and vendor personnel, and case-specific consultants, regulators, Government officials, auditors and stakeholders. The designation takes effect upon publication in the Official Gazette.

Computer resources relating to the Unified Payments Interface, Immediate Payment Service and National Financial Switch, including associated dependencies, are declared protected systems under section 70(1) of the Information Technology Act, 2000. Access is limited to authorised designated employees, authorised managed-service-provider personnel and third-party vendors requiring need-based access, and consultants, regulators, government officials, auditors and stakeholders authorised on a case-by-case basis.

Protected-system status applies to Union Bank of India computer resources supporting core banking, payment, transfer and switch systems, together with associated dependencies identified as Critical Information Infrastructure. Access is authorised for designated employees, need-based managed-service-provider personnel and vendors, and case-by-case approved consultants, regulators, Government officials, auditors and stakeholders, subject to written authorisation.

Protected-system status applies to critical banking infrastructure, including core banking, payment, transfer, ATM, UPI and interbank financial messaging systems, together with associated dependencies. Access is limited to employees, managed-service-provider personnel, third-party vendors, consultants, regulators, government officials, auditors and stakeholders who receive written authorisation, with vendor access based on need and other external access granted case by case.

ICES permits the port of clearance to debit bonds used for specified Export Promotion schemes as a normal bond debit, using the bond number recorded at licence registration and the registration port. Importers and Customs Brokers must provide the correct bond number and port of registration to the bond officer for licence debit. This avoids correspondence, manual debit confirmation, and delayed bill-of-entry clearance where bonds had been registered locally.