Refund allowed through a favourable appellate or other forum order after rejection in FORM GST RFD-06 must be claimed through a fresh FORM GST RFD-01 application under the specified order-based refund category. No further electronic credit ledger debit is required where the amount was already debited with the original claim. The claimant must provide order particulars and supporting orders. The proper officer sanctions the allowed refund through FORM GST RFD-06 and FORM GST RFD-05, while any balance remaining disallowed is re-credited subject to the prescribed undertaking and procedure.

Inland vessel carries the meaning assigned in clause (q) of section 3 of the Inland Vessels Act, 2021 for income-tax purposes. Sections 235 and 115V of the Income Tax Act, 2025 adopt that meaning, applying a common statutory interpretation of the term under both provisions through the Inland Vessels Act definitional framework.

Common input services procured by a head office from a third party may be allocated to branch offices through the Input Service Distributor mechanism or by tax invoices, provided the services are attributable to or actually supplied to the recipient branch office. Use of the Input Service Distributor mechanism is optional, but requires compulsory registration when adopted. For internally generated services, invoiced value is deemed open market value where the branch office has full input tax credit, even if employee salary cost is excluded. Salary cost is not mandatorily includible in taxable value even where full input tax credit is unavailable.

A HAM concession arrangement for highway construction and operation and maintenance is treated holistically as a continuous supply of services and cannot be split according to staggered payment terms. For payments due on specified dates or completion of events, time of supply is the earlier of invoice issuance and payment receipt where the invoice is timely issued. If not timely issued, it is the earlier of service provision, treated as the contractual payment due date for continuous supplies, and payment receipt. Interest included in annuity instalments forms part of taxable value.

Eleven applications for the F-category online written examination receive provisional acceptance because professional degrees were uploaded, although equivalence certificates for foreign-university degrees were absent. Eligibility remains conditional upon producing the relevant equivalence certificate at the oral examination. Following this revision, 449 applications stand accepted, while all other representations from rejected applicants are rejected as lacking merit.

Tender rules for attached bars permit post-selection production of a rental agreement by the successful bidder, rather than requiring every bidder to obtain prior landlord consent or a no-objection certificate. Pre-bid consent could restrict participation, favour incumbents or owners, weaken competitive bidding, and conflict with equality and fairness in public tendering under Article 14. Writ review remains confined to pleaded questions of arbitrariness. Relief concerning the underlying policy permitting attached bars cannot be granted where that policy was not challenged and the policy-maker lacked an opportunity to respond. Mandamus cannot require the legislature to enact or amend law in a specified manner.

Cyber cafe registration in Delhi is assigned to the Deputy Commissioners of each Revenue District as designated registration agencies within their respective territorial jurisdictions. The designation operates under section 90 of the Information Technology Act, 2000, read with rules 2(b) and 3 of the Information Technology (Guidelines for Cyber Cafe) Rules, 2011, and allocates registration functions at the Revenue District level.

The ICEGATE Warehouse Module enables online warehouse-licence applications, transfer requests for warehoused goods, and uploading of monthly returns. Transfer workflows cover ownership changes, warehouse changes, or both, with recording of party details, validation and reconciliation of goods, buyer-furnished triple duty bonds, and approval by the proper officer. The module tracks goods, locations and ownership, but the prescribed physical removal form remains mandatory until integrated digitally. Monthly returns may be uploaded as scanned PDFs. Warehousing bonds, security and triple duty bonds must be furnished at the port of import.

Central Government amends the constitution of the SEEPZ Special Economic Zone Authority by substituting the members listed at serial numbers 5 and 6. Colin Pankaj Shah, Managing Director of Kama Jewellery Pvt. Ltd., and Vijay Gujarathi, Managing Director of EOS Power India Pvt. Ltd., replace the previously listed industry representatives.

Custodial services supplied by banks or financial institutions to Foreign Portfolio Investors are not services supplied to an "account holder" for determining place of supply. Although custodial arrangements involve maintaining accounts of securities held by FPIs, they are distinct from services linked to deposit accounts bearing interest to the depositor. Custodial services must therefore be governed by the default place-of-supply rule under section 13(2) of the Integrated Goods and Services Tax Act, 2017, rather than the special rule for account-holder services under section 13(8)(a).

The Central Government amends the prior departmental instrument under the Special Economic Zones Act, 2005, by substituting entries at serial numbers 5 and 6 relating to Falta Special Economic Zone. Shri Sanjay Budhia, Managing Director, Patton International Limited, replaces Shri Gyanesh Chaudhary at serial number 5. Shri Abhishek Murarka, Wholetime Director, Cheviot Company Limited, replaces Shri Ashok Kumar Chakrabarti at serial number 6.

Input tax credit on ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is not restricted under the blocked-credit provisions concerning construction of immovable property. Ducts housing optical fiber cables and manholes serving as network nodes are treated as plant and machinery because they facilitate signal transmission and are necessary for laying, upkeep and maintenance of the network. They do not fall within the specified exclusions for land, buildings, civil structures, telecommunication towers or external pipelines.

Customs duty exemption for raw sugar falling under tariff heading 1701, covering 10 lakh MT and granting exemption from the whole customs duty otherwise leviable, remains operative for an extended period. Its earlier end date of 31 October 2026 is substituted with 31 December 2026, without altering the scope of the exemption.

A special drive for cancellation of bonds and bank guarantees relating to EPCG and DEEC (Advance Authorisation) licences runs from 8 to 26 April 2024 at the Export Commissionerate, New Custom House, Mumbai. It concerns licence holders who have received EODCs or redemption letters from the relevant DGFT authorities. Licences supported by QR-coded EODCs are to be closed on the day the EODC is submitted, after verification, with an acknowledgement given to the exporter.

Section 74 of the CGST Act requires a show-cause notice invoking extended limitation to set out specific allegations and material supporting fraud, wilful misstatement, or suppression of facts to evade tax. Its invocation solely to keep a demand within limitation, without those particulars or prima facie material, is insufficient. The impugned notice and consequential proceedings were quashed, without barring issuance of a fresh notice that complies with Section 74.

GST penalty adjudication by a Joint Commissioner fell within the proper officer's relevant monetary jurisdiction. Although the circular invoked to support that position was issued after the show-cause notice and order-in-original, it indicated that a Joint Commissioner was competent for such matters. Section 160 of the CGST Act prevented invalidation of the proceedings solely for the alleged jurisdictional defect. The jurisdictional challenge failed, while all remaining grounds were left for determination through the statutory appellate remedy.

Section 74 proceedings for audit-detected GST non-payment or short payment require the proper officer to identify the applicable statutory provision and disclose material supporting satisfaction regarding wilful suppression. A show-cause notice may rely on audit findings, the final audit report and allegations that defaults would otherwise have remained undetected; sufficiency of that satisfaction is not ordinarily examined in writ jurisdiction. Where the notice discloses no jurisdictional error or non-application of mind, an efficacious statutory appeal generally precludes writ review of the merits of an order-in-original. Merits may instead be pursued through the statutory appellate remedy.

GST appellate limitation depends on effective communication of the adjudication order, requiring actual or constructive knowledge sufficient to pursue an appeal. Portal upload in an "Additional Notices and Orders" tab, where adjudication orders need not be posted, may not constitute communication merely because registered persons use the portal for returns and tax payments. A breach of natural justice may support writ jurisdiction despite an alternative Tribunal remedy. The appellate authority must give reasons when rejecting a delay explanation; merits remain to be determined after a personal hearing.

Effective service of GST notices requires more than portal upload where repeated electronic communications receive no response. Although portal upload is a statutorily sufficient service mode, the proper officer should consider alternative prescribed modes, preferably registered post, to ensure actual notice. Proceeding ex parte without effective service and a meaningful personal hearing is an empty formality. The assessment was set aside and remanded for fresh adjudication, conditional on payment of the stipulated disputed-tax portion, objections, and clear notice of personal hearing.

Section 16(5) of the CGST Act applies retrospectively notwithstanding Section 16(4), allowing input tax credit for specified financial years where the relevant return was filed by 30 November 2021. Claims satisfying that extended filing condition are not barred by the earlier limitation. The relief addresses denial solely on limitation; allegations involving erroneous, excess, discrepant, or fake input tax credit remain subject to action under applicable law.