Review under Order XLVII Rule 1 of the Code of Civil Procedure is limited to an error apparent on the face of the record or an overlooked material fact affecting the decision. It cannot be used to reappreciate facts or reargue the merits. Where a writ claim has been treated as contractual and civil-court and arbitral remedies remain available, a review or recall request must identify an apparent error or other sufficient review ground. Grounds seeking only reconsideration on merits do not justify review or recall.

Engineering-export strategy development focuses on stronger use of free trade pacts, market access, competitive raw-material availability and resilient supply chains. Input-cost volatility, supply-chain disruptions, global overcapacity, trade-protective measures, sustainability-related requirements and climate-linked market-access conditions affect export competitiveness. Quality Control Orders require an evidence-based assessment of covered sectors and products, their rationale and industry impact, supported by a comprehensive white paper and panel-wide feedback for policy deliberation.

ITC differences between FORM GSTR-3B and FORM GSTR-2A for 1 April 2019 to 31 December 2021 must be assessed under the applicable rule 36(4) cap and the supplier-tax-payment condition. Additional unmatched ITC was restricted to 20% from 9 October 2019, 10% during 2020, and 5% during 2021, subject to verification and requisite certificates. Claims beyond the applicable cap are not admissible. From 1 January 2022, ITC requires supplier reporting in FORM GSTR-1 or through the Invoice Furnishing Facility and communication in FORM GSTR-2B.

Standard Input-Output Norm A-3718 governs manufacture of Clobetasol Propionate BP/EP/USP for export. It identifies Betamethasone 17-Propionate as the permitted import input for the specified export product and fixes the applicable input-output proportion. Applicants must ensure that goods sought to be imported, and goods actually imported, are those used or required in manufacturing the resultant export product.

Standard Input-Output Norm No. A-3717 under the Foreign Trade Policy fixes the permitted import input for manufacturing Doxycycline Tablets, USP 100 MG 500 S. For each unit of the export product, Doxycycline USP (Monohydrate) is specified at 109.68 mg. Applicants must ensure that goods sought for import and actually imported are used or required in the exported product.

Standard Input-Output Norm A-3716 fixes Doxycycline USP (Monohydrate) as the imported input for manufacturing Doxycycline Tablets, USP 100 MG 50 S. Applicants must ensure that imported goods are used or required in producing the specified export product.

Standard Input-Output Norm A-3715 specifies the input requirement for export manufacture of Doxycycline Tablets, USP 50 MG 100 S. For each number of the export product, the specified import input is Doxycycline USP (Monohydrate) at 54.84 mg. Applicants must ensure that goods sought and actually imported are those used or required in the exported product.

Arrear dues comprising tax, interest and penalty between Rs. 5,001 and Rs. 25,000 in each case, outstanding up to 31 March 2023, are written off under specified sales tax, value added tax, central sales tax and entertainment tax regimes. The write-off excludes arrears concerning specified petroleum goods and liquor for human consumption, as well as arrears under entry tax and professional tax laws. It addresses low-value recovery cases where recovery costs and administrative effort may exceed the arrear amount.

Powers to compound specified FEMA contraventions concerning overseas investments, borrowing and lending, and guarantees are delegated to select Regional Offices. Overseas investment applications must be filed according to the Unique Identification Number assigned to the relevant foreign entity, joint venture, or wholly owned subsidiary; cases without a UIN go to the Cell for Effective Implementation of FEMA at the Central Office. Borrowing, lending, and guarantee applications follow Regional Office jurisdiction based on the registered office or domicile, subject to the overseas direct investment exception.

Purchase of taxable goods from an agriculturist or unregistered dealer, where reverse charge does not apply, is addressed as a normal purchase entry without GST in Tally Prime. The issue of whether the purchase value requires disclosure in GSTR-3B is raised, without a specific filing treatment being provided.

Four new Standard Input-Output Norms under Chemical and Allied Products prescribe import-product and quantity entitlements for specified doxycycline tablet and clobetasol propionate exports. The norms allow stated quantities of doxycycline USP (monohydrate) for three doxycycline tablet variants and betamethasone 17-propionate for clobetasol propionate. They facilitate expeditious issuance of Advance Authorisations by Regional Authorities and uniform application of input-output norms.

Research Analysts and Research Entities are not required to maintain call recordings of interactions with institutional investors, but must retain legally verifiable records of client interactions. The obligation covers fee-paying, non-fee-paying, and prospective clients where conversations concern research services. Records may include signed physical records, call recordings, registered-email communications, SMS records, or other legally verifiable records; call recording is unnecessary where a digital footprint exists. Recordkeeping starts with the first interaction, ordinarily continues for five years, and extends through dispute resolution or preservation directions.

Composition levy eligibility is amended to exclude registered persons making supplies of specified actionable claims from the relevant class of persons linked to composition levy under the Odisha Goods and Services Tax framework. The exclusion applies from 1 October 2023.

Tonnage tax scheme is the statutory method for computing profits and gains from the business of operating qualifying ships. Section 235 of the Income-Tax Act, 2025 applies the scheme under the relevant Part, while section 115V of the Income-Tax Act, 1961 defines it under the relevant Chapter. Both definitions concern profit computation for qualifying-ship operations.

Letters Patent Appeals allow a High Court bench to exercise corrective appellate jurisdiction equivalent to that available to a Single Judge. Construction and reconciliation of grant documents present a mixed question of law and fact, permitting fresh determination by the appellate bench. Reconsideration of the documents supported treating the grant as vested in the temple rather than as personal to the Archaka.

Trade, investment and industrial cooperation are being pursued through ministerial consultations and business dialogue, with the prospective India-EU Free Trade Agreement identified as a framework for expanding bilateral trade and investment. Business-roundtable discussions focus on translating that prospective framework into concrete opportunities. International partnerships are associated with trust, complementary economic strengths and resilient supply chains, alongside efforts to deepen cooperation in trade, investment, technology and industry.

Securities lending is a taxable supply of services because temporary lending of securities for a lending fee does not involve disposal of securities. The lending fee constitutes consideration, while approved intermediaries are separately taxable for facilitation services supplied for commission or fee. Securities-lending services are classifiable under heading 997119 and subject to GST at 18%. Liability rests with the lender under forward charge for the earlier period and shifts to the borrower under reverse charge from 1 October 2019, with IGST payable.

Appellate interference with a record-based finding that an industry closed requires perversity; a different or preferable view of the evidence is insufficient. Back wages beyond the closure date were unsupported because no additional material showed that operations continued, and an affidavit confirming closure remained unrebutted. The direction granting 50 per cent back wages after January 1995 was therefore vacated, while the remaining directions continued.

Online gaming supplies, including actionable claims, are valued at the total amount paid, payable, or deposited with the supplier by or for the player, including money's worth and virtual digital assets. Refunds, returned deposits, and casino tokens, chips, coins, or tickets are not deductible from taxable value. Winnings reused for further participation without withdrawal are excluded from player deposits. Foreign suppliers of online money gaming must register through the adapted registration process and file the revised FORM GSTR-5A covering supplies, amendments, liabilities, interest, and payments.

Place of supply for composite software development and integrated-circuit design supplied to a recipient in non-taxable territory follows the recipient's location where prototype-hardware testing is ancillary. Testing undertaken only to validate or improve the software or design does not separately constitute a performance-based service concerning goods physically made available by the recipient. The contractual supply must be assessed as a whole, according to its nature.