Quorum for transaction of business at a meeting of the Authority consists of four members. Questions before a meeting are decided by a majority of members present and voting. If votes are equally divided, the Chairperson, or in the Chairperson's absence the member presiding, exercises a second or casting vote.

Members must ordinarily receive at least seven working days' notice of meetings with agenda papers, subject to sufficient notice for emergency meetings. Decisions may be made by circulating an agenda. Business outside the convened agenda requires consent of the Chairperson or presiding member and a majority of members present. Meetings and member participation may occur through video conferencing or other audio-visual means, with electronic voting where necessary. Recorded transcripts of virtual proceedings must be retained until minutes are confirmed, and the secretariat must provide virtual participation facilities.

Authority meetings must be held at the time and place within India specified in the notice convening the meeting. The convening notice determines the stated venue and timing of each meeting.

Presiding over Authority meetings is vested in the Chairperson. If the Chairperson cannot attend for any reason, the members present must choose another member to preside over the meeting.

Meetings of the International Financial Services Centres Authority must be convened at least once in every quarter by the Chairperson or, in the Chairperson's absence, by a nominated member. Any three members may require the Chairperson to convene a meeting at any time. Where the Chairperson is unavailable, any three members may require the Secretary to convene the meeting.

Definitions governing Authority meeting procedures identify the Act, Authority, Chairperson, Member and Schedule. "Authority" comprises members constituted under the International Financial Services Centres Authority Act, 2019, while "Member" includes the Chairperson. Terms not defined in the regulations carry the meanings assigned under the Act.

International Financial Services Centres Authority (Procedure for Authority Meetings) Regulations, 2020 are made under the Authority's statutory power to regulate the procedure for its meetings. They establish the regulatory instrument governing Authority-meeting procedure and come into force on the date of publication in the Official Gazette.

Banking Units in International Financial Services Centres require a licence, minimum starting capital maintained on an unimpaired basis, home-regulator approval, and a Parent Bank liquidity undertaking. They must comply with prudential requirements on liquidity, leverage and exposure limits, while operating mainly in freely convertible foreign currencies. Eligible persons may maintain foreign currency accounts subject to prescribed conditions, and Banking Units may undertake lending, investment, trade finance, derivatives, foreign portfolio investor and clearing-related activities. Know Your Customer, anti-money laundering, reporting, record-maintenance and licensing-condition compliance are mandatory.

Documented share-sale proceeds cannot be treated as unexplained cash credit merely because the shares were identified as penny stocks. Purchase through a registered broker by cheque, demat-account holding and transfer, sale through a recognised stock exchange, and payment of securities transaction tax supported the genuineness of the transactions. Where no defects are found in these records and no material links the taxpayer to price rigging or accommodation entries, an investigation report containing only general penny-stock information is insufficient. The long-term capital-gains addition was therefore deleted.

GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to Sanjeev Gupta, Assistant Commissioner. He is designated as the proper officer for enrolling GST practitioners, replacing the previously assigned Assistant Commissioner following his transfer.

Customs assayers and valuers may be empanelled to value precious metals, jewellery, stones, and valuable articles involved in import, export, seizure, confiscation, or extraction. Applicants require suitable qualifications, relevant experience, verified references, a clean professional record, and compliance with independence and disclosure requirements. Appointments are non-transferable, require annual self-appraisal, and prohibit unauthorised delegation. Fees follow a notified declining ad valorem scale, with stakeholders generally bearing service charges. Appointees must maintain records, avoid conflicts of interest, preserve confidentiality, and comply with professional conduct standards; false valuation, negligence, or misconduct may invite cancellation, removal, or legal action.

Meeting procedures require quarterly meetings, prescribed notice and agenda circulation, with emergency meetings and decisions by circulation permitted where necessary. Virtual participation and electronic voting are allowed, subject to secure recording of proceedings. Four members form a quorum, decisions are by majority, and the presiding member has a casting vote. Members must disclose and abstain from matters involving direct or indirect interests, report disqualifications, and maintain fidelity and secrecy. Authorised officers manage meeting records, execute contracts and documents, and affix the common seal only under a resolution and member presence.

Hearing jurisdiction for appeals under Section 107 of the DGST Act, 2017 is allocated among senior departmental officers by monetary threshold and territorial or functional charge. SCTT officers hear appeals above 15 lakhs for specified zones, including KCS, Special Zone, E-Commerce, Enforcement and embassy refund matters. The Additional Commissioner is assigned specified zones and appeals up to 15 lakhs concerning Enforcement and embassy refunds, while the JCTT hears appeals up to 15 lakhs for specified zones.

Commissioner, State Tax, Delhi, authorizes specified Assistant Commissioners to enrol GST Practitioners under Section 48 of the Delhi Goods and Services Tax Act, 2017. The authorization is issued under Section 5(1), read with the definition of proper officer in Section 2(91), and the rules framed under the Act. The designated Assistant Commissioners are declared proper officers for carrying out the GST Practitioner enrolment function.

Section 250(6) requires a first appellate order to identify points for determination and give reasons for its decision. Specific challenges to reassessment jurisdiction and the validity of the notice, supported by detailed material and reproduced in the appellate order, require merits-based adjudication and cannot be rejected as general objections. An appellate decision must be definite, reasoned and clear. The reassessment-jurisdiction challenge requires fresh adjudication on the material and submissions already on record.

Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.

GST refund administration requires intensified review and verification to detect and prevent refunds issued to non-existing or non-functional firms. Ward transfers and migration requests require proper verification, particularly where refund volumes are disproportionately high compared with prior periods. Zonal officers must review refund orders, report suspected malpractice, periodically monitor ward-level refunds, and initiate departmental and criminal action where irregularities are detected. Vigilance, Systems and EDP functions must use data analytics and develop safeguards for the refund process.

Grievance redressal concerning implementation of tax laws is assigned to a committee chaired by an Assistant Commissioner and comprising two additional Assistant Commissioners. The committee is tasked with addressing concerns raised by tax professionals associations and trade bodies regarding tax-law implementation. It must submit its report within 15 days from its constitution, creating an internal departmental mechanism to examine and report on implementation-related grievances.

Jurisdiction under the Delhi Goods and Services Tax Act, 2017 is allocated through geographical wards and zones for State Tax officers. Zones 1 to 9 cover specified localities across Delhi, while separate citywide arrangements apply to e-commerce, identified high-taxpayer categories, works contract and service suppliers, and transactions involving the right to use goods. Unspecified areas fall within the nearest ward, and taxpayers remain in existing wards until transfer. Each zone and ward has designated senior and field-level State Tax leadership. The arrangement operates retrospectively from implementation of the Delhi GST Act.

Public trusts administered by an agency under State Government control are excluded from registration under Section 77, even where registration is sought under Section 17. Where a temple trust is vested in the State, Chapter X requires implementation of the statutory management framework: publication in the Official Gazette of the applicable public-trust list under Section 52(2), followed by constitution of a Committee of Management under Section 53. The committee-formation process requires public notice inviting suggestions and must observe religious-denomination safeguards. The relevant list must be published within six months, and the Assistant Commissioner may determine the temple's denomination after allowing parties to produce evidence.