Setting aside an original assessment in revision removes the foundation for any appeal against that assessment: the non-operative order cannot support further appellate adjudication. A fresh assessment made pursuant to revision creates a separate statutory cause of action, requiring additions and all factual and legal objections to be examined independently in an appeal against that assessment. The appeal concerning the original assessment was consequently treated as infructuous, the related appellate order was set aside, and the merits of the additions remained open in the pending appeal against the fresh assessment.

Loans, credit or advances provided between related parties constitute a supply even without consideration, but extending loans is exempt where consideration consists solely of interest or discount. Separate processing fees, administrative charges, service fees or loan-granting charges are taxable consideration for loan-processing, facilitation or administration services. Where related-party lending involves no charge other than interest or discount, no processing or administration service may be deemed merely due to the relationship, and open-market-value valuation does not apply. Additional charges over interest or discount remain taxable.

Amendments to the Odisha GST framework generally commence on 22 September 2025, with specified changes applying from 1 April and 1 October 2025. Risk-based provisional refunds require FORM GST RFD-04 within seven days of acknowledgement, subject to written reasons for proceeding under rule 92. Appeals use FORM GST APL-02A for provisional and final acknowledgements, and eligible matters without a question of law may be transferred to a Single Member Bench. FORM GSTR-9 revises input tax credit, tax-payment and next-year transaction reporting, while FORM GSTR-9C adds reconciliation fields for e-commerce operator tax liability and permits specified liability payment through cash or input tax credit.

Input tax credit mismatch clarification under Circular No. 183/15/2022-GST extends to assessments for financial year 2017-2018 where adjudication or appeal proceedings remain pending, including where the statutory period to file an appeal has not expired. The clarification governs mismatches between input tax credit claimed in GSTR-3B and reflected in GSTR-2A, notwithstanding its exclusion of completed proceedings. Availability of an appellate remedy does not preclude Article 226 jurisdiction where the applicable clarification was not considered in original adjudication; tax liability requires de novo determination under that clarification.

Mandatory interest under section 234B may be levied through rectification under section 154 when its earlier omission is an obvious error apparent from the record, including in a prior rectified order. A lower-deduction certificate under section 197 applies only to the projected income it covers and does not eliminate advance-tax liability on incremental or recharacterised assessed income. For such excess income, a non-resident payee must revise its estimate and pay advance tax, with section 234B interest on any shortfall. Interest must be recomputed in accordance with law after giving the taxpayer adequate opportunity. Finance Act, 2026 amendments to sections 153 and 144C govern the limitation objection to the final assessment.

Temporary de-panelment of Mr. Mekala Naga Chaitanya from the panel of Chartered Engineers for examination and valuation of second-hand machinery and goods takes immediate effect. The action follows a finding that duties were not performed diligently while certifying old and used machinery. The earlier retention arrangement is modified accordingly, and any subsequent report issued by the de-panelled Chartered Engineer is null and void until further notice.

Offshore sale consideration for identified goods cannot be recast as fees for technical services without material establishing that it represents payment for services. Under the India-USA DTAA, visa, immigration, relocation, payroll, finance, sales and other routine administrative support does not satisfy the "make available" requirement unless it enables Indian affiliates to independently apply transferred technical knowledge, skill, experience, know-how or processes. Income initially offered but later reversed through settlement agreements and credit notes may be excluded where it never materialised, subject to factual verification. Tax deducted at source and tax payments require verification before credit is granted, with consequential recomputation of interest.

Section 10(23C)(iiiad) exemption had to be examined on its merits where the relevant activities and receipts were already on record, despite an erroneous exemption claim under section 11 in the return. For the relevant assessment year, non-furnishing of Form 10BB did not bar exemption under section 10(23C)(iiiad), as the audit-report requirement applied only to specified other institutions. Receipts from pre-primary, primary and secondary sections had to be aggregated because they formed one recognised school, notwithstanding separate accounts or premises. As aggregated receipts exceeded the prescribed threshold, exemption was denied. Taxable income nevertheless required normal computation after allowing admissible expenditure, depreciation and statutory allowances; verification was limited to that computation.

Circular No. 183/15/2022-GST applies to input tax credit matters for FY 2017-18 and FY 2018-19 where adjudication or appellate proceedings remain pending. Where the statutory three-month period to challenge an adjudication order remains available, the proceeding falls within that coverage. The existence of an alternative appellate remedy does not absolutely bar Article 226 jurisdiction when requiring an appeal would delay application of a later clarification. Excess input tax credit liability must therefore be redetermined under the Circular after providing a hearing, without reliance on the earlier assessment.

Interim suspension of a customs carrier's operations pending a contemplated regulatory inquiry may be unwarranted where prima facie review indicates non-compliance with prescribed inquiry timelines. The High Court stayed the suspension order and consequential public notice pending appeal. Any ongoing inquiry must proceed independently, be determined on its own merits, and comply with law.

Statutory prior intimation before disposal of seized gold was not given, preventing the Department from limiting restitution to the disposal consideration. If the owners ultimately succeed in the confiscation proceedings, they are entitled to the gold's fair market value as on the date of release, subject to deduction of any fine or penalty. Pending the Department's appeal against the fresh non-confiscation order, immediate payment against a bank guarantee was refused and the merits, including abatement, were left for appellate determination. The Commissioner (Appeals) must decide the appeal expeditiously, with disbursement of fair market value governed by its outcome.

Territorial jurisdiction under Article 226 depends on where the material facts forming the cause of action arise. Seizure of imported stainless-steel coils and consideration of their provisional release occurred at ICD Dadri under the Commissioner of Customs, Noida; Delhi-based customs, DRI or CBIC headquarters did not create a territorial nexus. Objections concerning classification, the Chartered Engineer's certificate and CBIC policy were to be considered by the Noida Commissioner. Forum conveniens cannot cure a complete absence of territorial jurisdiction. The writ petition was dismissed, with liberty to seek relief before the appropriate forum.

Customs jurisdiction did not extend to alleged post-export foreign-exchange irregularities in rice exports where the goods' description, quantity and value were undisputed and rice was neither prohibited nor restricted. Export records, including phytosanitary certificates, supported the declared Iranian destination; after the Let Export Order and crossing territorial waters, title passed to the buyer. Buyer remittances were unchallenged, and no Iranian buyer complained, so diversion to the UAE rested on assumptions. High Court found no Customs Act contravention supporting confiscation or penalties and dismissed the Revenue appeals for want of a substantial question of law.

Input tax credit on motor vehicle repair services is available to an insurer settling claims through reimbursement where the garage invoice is issued in the insurer's name and the insurer reimburses the approved repair cost. The insurer is treated as the recipient to the extent of its approved payment liability, notwithstanding that the insured initially pays the garage. Where repair costs exceed the approved claim amount, credit is limited to the amount reimbursed by the insurer. Credit is unavailable if the repair invoice is not issued in the insurer's name.

Written acceptance of an enhanced customs value relieves the proper officer only from issuing a speaking order; it does not waive an importer's statutory right to contest reassessment or the basis for forming an opinion. Grounds for doubting the declared transaction value must be communicated in writing, and rejection must follow the prescribed sequential valuation process. NIDB or contemporaneous-import data alone, without independent cogent evidence and clear justification, cannot sustain rejection of transaction value or consequential enhancement. Rejection of appeals solely because of written acceptance of enhancement is unsustainable, and the appellate orders were set aside with consequential relief.

Concealed and undeclared foreign currency attempted to be exported without proof of lawful acquisition from authorised channels or authority to export is liable to confiscation; genuineness of the currency does not establish lawful possession or export. Redemption discretion must be exercised judicially by weighing the facts, surrounding circumstances and proportionality, so absolute confiscation may be replaced by redemption on payment of apportioned fines. Penalty liability follows from involvement in attempted illicit export, but quantum must reasonably reflect the proven degree of participation. Where ownership, financing and ultimate benefit are unproved, reduced penalties may be warranted.

Civil Court jurisdiction remains available for a shareholder's suit seeking a declaration that a registered sale deed concerning company property is void and not binding on the company. Exclusion under the Companies Act extends only to matters the National Company Law Tribunal is empowered to determine. Its oppression and mismanagement jurisdiction concerns company management and shareholder rights, and does not include power to invalidate a registered sale deed. No exclusion arises without express or necessarily implied statutory basis. Orders treating the suits as barred were set aside, the suits were restored to the Commercial Court for trial, and limitation remained open for consideration.

Foreign-exchange writ petitions challenging adjudication for alleged contraventions of foreign-exchange law are classified as Group IV revenue matters rather than Group IX residuary matters for appellate-side determination. The classification reflects the nature and purpose of foreign-exchange regulation and management. Such petitions must therefore be placed before the Court having jurisdiction over Group IV matters. The writ petitions were released from the existing list, with liberty for the parties to mention them before the appropriate Court having determination.

Customs duty refund claims concerning import, export and general commissionerates are centralised with CRARS, while IGST and duty drawback refunds remain with the respective section. Refund claims covered by the ICEGATE online module must be filed electronically; manual applications are barred unless permitted for recorded written reasons. The online module currently operates for import refunds, while export-related and other unsupported refund claims continue under manual processing procedures.

Early-completion bonus provisions may apply to work completed before an extended deadline where force-majeure hindrance days alter the completion date, unless the extension clause expressly excludes bonus; a clause barring extension-related damages does not itself bar that entitlement. Interest not claimed may exceed the scope of arbitration, but the invalid interest component can be severed from otherwise valid relief. GST on construction-arbitration awards requires component-wise assessment: payments for additional work, escalation or revised contract value may be consideration for supply, while breach, delay, loss or damage compensation may not be. GST reimbursement may therefore be confined to amounts on which tax is actually payable.