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.

GST Circular No. 183/15/2022-GST clarifies the determination of alleged excess input tax credit for FY 2017-18. Paragraph 6 applies its instructions to ongoing matters, including proceedings in which adjudication or appeal remains pending. The three-month appeal period under the Tamil Nadu GST Act had not expired, so the clarification remained applicable notwithstanding the availability of an alternative appellate remedy. Fresh determination of the alleged excess input tax credit liability must therefore apply the Circular clarification.

Single Unified Multi-Purpose Electronic Bonds permit importers and exporters to use one All-India electronic customs bond for selected obligations instead of separate transaction-specific bonds at different ports. Applications are created through ICEGATE, scrutinised by jurisdictional customs officers, and electronically stamped and signed through NeSL using Aadhaar-based authentication. e-Bank Guarantees issued by integrated banks may be validated and linked online to electronic or physical bonds. Manual bonds and guarantees for specified scenarios cease to be accepted from 31 October 2025, subject to exceptional prior approval; existing manual bonds continue until expiry.

Warranty replacement treatment extends to replacement of defective goods as well as parts. Where a distributor replaces goods or parts from its own stock under warranty on behalf of the manufacturer and receives replenishment through a delivery challan without separate consideration, no GST is payable on replenishment and the manufacturer need not reverse input tax credit. Extended warranty is part of a composite supply only when supplied with goods by the same supplier; warranties supplied by another person or after the original supply are separate taxable supplies of services.

Section 128A permits waiver of interest, penalty, or both for eligible section 73 demands for financial years 2017-18 to 2019-20, conditional on full payment of tax and filing the prescribed waiver application. FORM GST SPL-01 applies to unadjudicated notices or statements, and FORM GST SPL-02 applies to demand, appellate, revisional, and eligible redetermination orders. Pending appeals, writ petitions, or special leave petitions concerning the demand must be withdrawn. Full tax payment is required even where a demand includes non-covered periods or erroneous refunds, although waiver remains limited to eligible periods and issues. Eligible credit no longer payable under section 16(5) or section 16(6) may be deducted where it was denied solely under section 16(4).

Completed assessments that remain unabated under section 153A cannot support additions unless incriminating material is found during the search. Additions founded only on regular books, land-sale information, and estimated profit suppression, without reference to seized incriminating material, lack the required search nexus. Deletion of those additions was therefore justified in favour of the assessee.

GST exemptions apply to specified railway passenger-facing and inter-zonal services, qualifying railway special purpose vehicle infrastructure arrangements, statutory collections by the Real Estate Regulatory Authority, and qualifying long-term accommodation services. Incentives distributed within the prescribed digital-payment ecosystem are treated as non-taxable subsidies. Past GST liability is regularised on an as is where is basis for specified railway supplies, reinsurance of exempt insurance schemes, reinsurance of government-premium insurance schemes, and qualifying accommodation services. Reinsurance includes retrocession for the relevant exemption.

The five-year collaboration strengthens the Post Graduate Insolvency Programme through industry-oriented teaching, faculty support, joint research, data sharing subject to legal and confidentiality requirements, and opportunities for internships, placements and industry engagement. Asset Reconstruction Companies may participate as resolution applicants under the Insolvency and Bankruptcy Code, subject to prescribed regulatory conditions, contributing expertise in asset valuation, debt restructuring and stressed-asset management to insolvency resolution.

Competition Commission of India approval covers the proposed combination under which Integrace Private Limited will acquire share capital of Universal Nutriscience Private Limited from its existing shareholders, together with a related transaction. Integrace is a domestic formulations company focused on orthopaedics and gynaecology, while Universal Nutriscience operates in nutraceutical and lifestyle products and plans new products and novel drug-delivery systems.

The approved combination involves Maybach Asia Holdings II Pte. Ltd. acquiring 100% of the equity share capital of Sahrudaya Health Care Private Limited. The acquirer is a special purpose vehicle formed exclusively for the transaction and is indirectly owned by investment funds, vehicles and accounts managed through subsidiaries of KKR & Co. Inc. The target operates a multi-specialty hospital network across south and west India.

Under the Insolvency and Bankruptcy Code, an appeal from the National Company Law Appellate Tribunal to the Supreme Court lies only on a question of law and must be filed within 45 days, with no more than 15 additional days on sufficient cause. The Code's special limitation regime overrides inconsistent mechanisms under the Companies Act and cannot be enlarged by Supreme Court Rules. A party cannot postpone limitation by delaying a certified-copy application; pre-application time counts, while time requisite for the registry to supply the copy is excluded, after which the remaining statutory time resumes.

Section 74 requires evidence that wrongful input tax credit availment resulted from fraud, wilful misstatement, or suppression of facts with intent to evade tax. Mere self-assessed availment of ineligible credit, an audit-related mismatch, or failure to reply to an audit enquiry or final audit report does not alone establish suppression. The Department must identify and prove the deliberate conduct relied upon. A show-cause notice confines the grounds of demand, and appellate or review proceedings cannot sustain a demand on a new ground absent from that notice.

Inter-Commissionerate transfer may affect an officer's seniority and consequential promotional prospects, without diminishing the value of actual service, acquired expertise, or professional integrity. The designation actually held remains a truthful professional description and should not be treated as the sole measure of professional worth. Central Excise service can provide practical legal training in statutory provisions, procedures, notices, and adjudication, informing subsequent advocacy.

GST appellate pre-deposit under Section 107(6) requires full payment of admitted tax, interest, fine, fee and penalty, while the prescribed percentage applies only to remaining disputed tax. The Karnataka High Court interpretation discussed treats the omission of interest, penalty, fine and fee from clause (b) as deliberate. Appellate authorities therefore cannot calculate the percentage-based deposit on the entire disputed demand or add financial conditions beyond the statutory language.

Judicial discipline requires subordinate tax authorities to apply binding appellate orders in later matters involving materially identical facts, unless there is a relevant distinction, change in law, or operative stay. Repeating a demand already rejected by a higher forum causes avoidable litigation and expense. A reasoned decision dropping an unsustainable demand may properly protect Revenue interests, since demand value alone does not establish correctness. Officers should record the applicable precedent, factual correspondence, and any stay or legal change, while vigilance scrutiny must distinguish dishonest conduct from an honest legal error.

GST adjudication requires actual consideration of an electronically filed reply before tax liability is determined. Treating a DRC-06 response as absent and confirming a demand ex parte denies a meaningful opportunity to be heard. Fresh adjudication must assess the reply, supporting records and material departmental evidence, afford a personal hearing, and give reasons addressing submissions capable of affecting liability. Allegations of inadmissible input tax credit do not displace these safeguards, and a procedural defect does not itself establish credit eligibility or negate alleged contraventions.

Arbitral interest granted on an unclaimed claim exceeded the scope of the reference and was set aside as a severable award component, without disturbing the remaining award. Early-completion bonus remained payable because the contractual extension for force majeure-related delay adjusted the justified completion date but did not bar bonus; the tribunal's plausible contractual interpretation attracted no Section 34 interference absent patent illegality, public-policy breach, lack of evidence, or inadequate reasons. Reimbursement of GST actually payable or paid on awarded sums also remained operative, with taxability depending on whether each component represented consideration for work or compensation for breach, delay, loss, or damages.