HON'BLE MR. JUSTICE C.T. RAVIKUMAR AND HON'BLE MR. JUSTICE RAJESH BINDAL For the Appellant : Mr. K. K. Mani, AOR Ms. T.archana, Adv. Mr. Rajeev Gupta, Adv. For the Respondent : Mr. Suvendu Suvasis Dash, AOR JUDGMENT Rajesh Bindal, J. 1. The issue under consideration in the present appeal is regarding genuineness of the Will dated 09.10.1984, which is a registered document, executed by Palaniandi Udyar in favour of Navamani Amma. 2. A suit [O.S. No. 402 of 1986] filed by... ... ...

Transfer of tenancy rights for consideration in the form of tenancy premium constitutes a supply of services liable to GST. Stamp duty and registration charges do not remove the transaction from GST, and transfer of tenancy rights is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a portion of the tenancy premium remains taxable.

Exim Bank's Government of India-supported Line of Credit finances eligible Indian goods and services for developmental projects in Maldives, subject to Foreign Trade Policy eligibility and approval of eligible contracts. At least 75% of the applicable contract price must comprise goods, works and services supplied from India, while up to 25% may be procured outside India. Exports must be declared in the Export Declaration Form or Shipping Bill. Agency commission is not payable, although foreign-currency remittances may be permitted after full realisation of eligible export value and compliance with applicable requirements.

Roasted areca nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Roasting involves severe heat treatment causing physical and chemical changes and is distinct from drying or moderate heat treatment permitted for Chapter 8 products. Repeated heating and cooling at about 150 C is not a process contemplated by Chapter Note 3 to Chapter 8. Chapter 20 covers nuts otherwise prepared or preserved by processes outside Chapters 7, 8 and 11, while the HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts under Heading 2008. The specific roasted-nuts entry prevails over general Chapter 8 entries.

Definitive countervailing duty applies for five years to Calcium Carbonate Filler Masterbatch originating in or exported from Vietnam. Producer-specific rates apply to named producers, with a residual rate for all other producers and for goods of another origin exported from Vietnam. Rates are collected where their combined effect with anti-dumping duty remains within the relevant injury margin, but are not collected for US Masterbatch entities where that combined amount exceeds the margin. Individual rates require a valid commercial invoice declaration; otherwise, the all-other-producers rate applies.

E-way bill expiry alone, where goods and accompanying documents show no discrepancy in quality, quantity or description, does not justify detention, seizure or penalty under Section 129(3) of the CGST Act. Transfer of the remaining consignment to another vehicle and the time consumed in shifting goods explained the expiry after the e-way bill had been updated. In the absence of material indicating tax evasion, the penalty proceedings lacked justification, and the detention, seizure and penalty orders were quashed.

GST rate and classification clarifications concerning specified goods apply under the Goa GST Act, 2017 through corresponding implementation of central GST guidance. The guidance is adopted mutatis mutandis to secure uniform treatment of relevant classifications and rates within Goa. It is clarificatory in character and implementation difficulties may be brought to the attention of the Commissioner of State Taxes.

A common adjudicating authority is appointed to exercise the powers and duties of the Commissioner of Customs and Central Excise, Hyderabad-IV Commissionerate, for adjudicating a specified customs show-cause notice concerning Tirupati Udyog Limited, Kotur. The appointment operates under the Customs Act, 1962, and takes effect upon publication in the Official Gazette.

Common adjudication of specified customs show-cause notices concerning Meenakshi Trading Corporation and others is assigned to the Principal Commissioner or Commissioner of Customs (Import-I), Mumbai Customs Zone-I. The appointed officer may exercise the powers and discharge the duties of the Commissioner of Customs, Nhava Sheva-V, exclusively for adjudicating the identified matters. The appointment covers two notices issued under the same investigation reference and takes effect upon publication in the Official Gazette.

Public-employment salary and service benefits depend on a valid statutory appointment. Forged, fraudulent, or appointments made in flagrant breach of mandatory selection procedures are void ab initio, create no enforceable salary right, and cannot support mandamus; disputed claims concerning service, forgery, or compensation must be pursued before the ordinary civil forum. Prospective, non-stigmatic termination of a temporary appointee whose appointment is invalid does not require prior notice or hearing under natural justice or Article 311(2). A fresh writ seeking identical relief after unconditional withdrawal of an earlier writ without liberty is barred.

Customs-port designations for the Union Territory of Andaman and Nicobar Islands are expanded by adding Campbell Bay and Car Nicobar to the prescribed table. Each location is authorised for the unloading of imported goods and the loading of export goods, including any class of such goods. The additions supplement existing listed locations and specify import-unloading and export-loading functions for both newly inserted entries.

Electronic GST refund administration requires online filing in FORM GST RFD-01, electronic upload of prescribed material, and no physical submission. ARN generation is the filing date and starts the fifteen-day period for electronic acknowledgement or deficiency memo. A deficiency memo requires a fresh claim and automatically restores debited ledger amounts. Refunds may be provisionally sanctioned after excluding prima facie inadmissible amounts, while excess provisional refunds require notice, adjudication and recovery procedures. Assigned officers issue sanction and payment orders for all tax heads, with bank-account validation preceding disbursement. Unutilized ITC refunds are subject to prescribed evidence, formula limits, ledger balances and debit rules.

Basic Customs Duty on crude and refined edible oils is revised through substitutions in specified Table I entries. The amended rates reduce two entries from 10% to 5%, two from 32.5% to 27.5%, one from 10% to Nil, and one from 32.5% to 22.5%. The revised rates apply from 24 September 2026.

Gold-smuggling enforcement involved the seizure of approximately 21 kg of foreign-origin gold in two operations and the arrest of five persons under the Customs Act, 1962. Gold bars were recovered from sophisticated vehicle-chassis cavities, while gold bars and cut pieces were recovered from a passenger's specially designed cotton waist belt. The operations concerned suspected cross-border gold movement and targeted organised smuggling networks using sophisticated concealment methods.

Cross-border smuggling of foreign-origin gold through the Bangladesh route led to coordinated recoveries and seizures under the Customs Act, 1962. Gold recovered near the India-Bangladesh border was taken over for customs proceedings, including a seizure under Section 110. Foreign-origin gold concealed by a train passenger was also recovered and seized, with investigation indicating its smuggling from Bangladesh.

India-led BRICS tax cooperation established standing Working Groups on International Taxation and Transfer Pricing and Revenue Statistics, providing institutional platforms extending beyond individual Chairships. It also institutionalised an annual Young Tax Professionals Capacity Building Programme, launched the BRICS Tax Cross-Learning Lab for peer learning on client-centric administration and human-resources practices, and approved the Terms of Reference for the BRICS Tax Support Network.

Optional FORM GSTR-1A permits registered persons to add or amend current-period outward-supply details after FORM GSTR-1 and before the corresponding FORM GSTR-3B, without late fee. Information furnished in FORM GSTR-1A is combined with FORM GSTR-1 for FORM GSTR-3B and becomes available to recipients through the next open FORM GSTR-2B; amendments changing the recipient GSTIN are barred. The amendments also extend GSTR-1A references across input tax credit, invoice, refund, reversal, scrutiny and demand processes, and reduce the reporting threshold for specified inter-State supplies to unregistered persons.

Wildlife-trafficking enforcement led to interception of two persons and seizure of 86 live Tokay Geckos under the Wildlife (Protection) Act, 1972. Tokay Geckos receive Schedule I protection under that legislation and are listed in Appendix II of CITES, regulating international trade. The persons and recovered geckos were transferred to the Mariani Range Forest Office for further action.

Punjab SGST reverse-charge table entries are amended. In the entry at serial number 4, the expression "Any person" excludes a body corporate. In the entry at serial number 5AB, the expression "Any registered person" excludes a person who has opted to pay tax under the composition levy. The amendments are deemed effective from 16 January 2025.

Tariff entry 6AA is inserted after entry 6A in the Table governing input tax credit refund treatment. It covers imitation zari thread or yarn made from metallised polyester film or plastic film, classified under heading 5605. Application of the entry concerning refund of input tax credit is confined to polyester film or plastic film, effective from 20 October 2023.