The Quarterly Return Monthly Payment Scheme allows eligible registered persons to file FORM GSTR-3B quarterly while depositing tax for the first two months through FORM GST PMT-06. Tax may be paid under the Fixed Sum Method or Self-Assessment Method, subject to available ledger balances. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices during the first two months. Timely fixed-sum deposits protect against interest on any monthly shortfall, provided the full quarterly liability is discharged by the return due date.

GST on college hostel mess services depends on whether catering is supplied by a qualifying educational institution or an outsourced provider. Food or drink supplied by a mess or canteen is generally taxable at 5% without input tax credit. Catering supplied by a qualifying educational institution to its students, faculty and staff is exempt, whereas outsourced catering supplied to the institution is taxable if the supplier does not take input tax credit.

Where a GST registration is surrendered and the registered entity later merges into a successor company, refund disbursement may be blocked because bank validation requires details linked to the former entity. The refund claim is treated as vesting in the successor under the approved merger. The refund-sanctioning officer may be approached with the merger order, sanction order and successor bank details, alongside a portal ticket evidencing the validation failure, to correct the procedural issue.

Appointment to the Director, Joint Director and Deputy Director posts is by promotion, failing which by deputation including short-term contract; direct recruitment is inapplicable. Promotion to Director and Joint Director requires five years' regular service in the respective feeder grades and relevant training. Promotion to Deputy Director is available to specified Section Officer, Administrative Officer and Accounts and Finance Officer grades, with prescribed service and training. Deputation eligibility combines analogous or specified lower-grade service with a bachelor's degree and role-specific administrative, financial or personnel experience.

Recruitment to the Deputy Controller (Investigation) and Assistant Controller (Investigation) posts is through deputation, including short-term contract, or absorption. Eligible officers must meet prescribed analogous-post or lower-level regular-service requirements, technical degree qualifications, extensive Information Technology experience, and computer-forensic, incident-handling, investigation, Public Key Infrastructure, information-security, and certification requirements. The Deputy Controller post requires higher service and experience thresholds than the Assistant Controller post. Deputation is ordinarily limited to five years, while reservation, age-limit relaxation, and applicable concessions remain protected.

Cumulative input tax credit reconciliation is required between credit availed in FORM GSTR-3B for February to August 2020 and eligible supplier-uploaded invoices or debit notes. Aggregate credit for those months cannot exceed 110% of cumulative eligible credit uploaded within the prescribed period, without enlarging the maximum credit otherwise available under statutory input tax credit conditions. Excess credit identified through reconciliation must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020; failure to do so is treated as availment of ineligible input tax credit in that month.

Informer reward disbursement is under consideration following withdrawal of the assessee's appeal under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, coupled with confirmation that no further appeal is pending. The earlier direction contemplated reward disbursement where an appeal was decided in favour of Revenue. A status report specifying the proposed disbursement timeframe was required within four weeks, while the informers could collect an interim reward without prejudice. Further consideration was scheduled after submission of the status report.

Railway container contractors leasing SLRs to transport goods fall within the statutory definition of dealer where prescribed conditions are met and must register for a taxable-goods business. They must maintain and preserve consignment records and declarations. A claim of non-taxability requires production of prescribed documentary evidence during regular assessment. Exoneration from dealer status and value added tax liability without verification of books of account or an assessment report, despite admitted SLR leasing and transport activity, is unsustainable.

Reward entitlement under the applicable customs scheme remains unresolved where the importer is asserted to have admitted customs-duty liability. Relevant documents must be placed on record before the entitlement can be determined, and the matter stands listed for final hearing. No final adjudication has been made on whether the petitioners qualify for a reward or on the effect of the asserted admission of duty liability.

Where a telecom operator elects deferred instalment payments for spectrum allocation, spectrum usage constitutes a continuous supply of services with periodic payment obligations. The Frequency Assignment Letter is a bid-acceptance instrument and is not treated as an invoice or equivalent invoice document for reckoning the sixty-day reverse-charge period. GST is payable on an upfront payment when made or due, whichever is earlier; for deferred instalments, GST is payable when each instalment becomes due or is made, whichever occurs earlier.

Mandatory pre-show cause notice consultation was in issue in service-tax proceedings. The impugned adjudication order did not refer to any pre-consultation notice or consultation. Respondents were directed to file an affidavit, with relevant file notings, addressing whether consultation occurred. Further action or proceedings against the petitioner were restrained on an ad-interim basis pending further hearing.

Partition decrees bind parties and persons claiming through them, but cannot conclusively determine or defeat independent third-party title in execution. Under Order XXI Rules 97-101 CPC, an executing court may assess whether obstructionists show a prima facie bona fide independent claim, rather than finally adjudicating their title. Fraud cannot invalidate a preliminary decree without specific pleadings and evidence as required by Order VI Rule 4 CPC. Pattas, supporting revenue material, and presumptions applicable to ancient documents may support resistance to execution. Questions under inam, jagir abolition, land-reform and urban-land-ceiling regimes, including State claims, remain for appropriate proceedings where the State was not a party.

Appointments to Private Secretary, Personal Assistant, Assistant and Stenographer positions follow post-specific promotion, deputation or absorption, and direct-recruitment sequences. Private Secretary is promotion-led, while Personal Assistant permits direct recruitment after promotion and deputation or absorption options. Assistant and Stenographer rely on deputation or absorption before direct recruitment. Eligibility includes stipulated educational, skill, service and age requirements, with prescribed deputation tenure, age ceiling, promotion-service rules, and safeguards for reservation and age relaxation.

Designated customs formations, including Appraising Groups, processing sections, facilitation centres and import and export docks, remain functional during the Time Release Study Week. Appraising Groups and docks are also available on Sunday with skeleton staffing. The arrangements operate as standing directions for specified officers and staff, with supervisory officers required to ensure attendance.

Testing, research and development, and demonstration samples may be imported without quantity restriction. Highly Specialised Equipment meeting defined criteria need not be supported by a NoC, subject to Customs seeking technical clarification where necessary, while direct end-user imports for personal use are unrestricted. For these categories, a declaration from the importer, exporter, local representative or end user is sufficient for Customs clearance and forms the basis for non-application of BIS provisions.

FORM GSTR-3B due dates for February, March and April 2020 remain unchanged. Registered persons with aggregate turnover above Rs. 5 Crore receive nil interest for the first 15 days after the due date and interest at 9% per annum thereafter only if returns are furnished by 24 June 2020; otherwise, interest at 18% per annum applies from the original due date, with regular late fee and penalty liability. Registered persons with turnover up to Rs. 5 Crore receive nil interest if filing by prescribed dates, but otherwise face interest at 18% per annum, regular late fee and penalty liability.

The enhanced tolerance band for differences between purchase consideration and stamp-duty value under Section 56(2)(x)(b)(B) was treated as a curative measure removing hardship and therefore applicable retrospectively to assessment year 2018-19. A 6.56% difference fell within the enhanced 10% band, so no addition arose on that basis. Computing an addition by applying 5% to the total consideration was inconsistent with the provision. Consequently, additions based on the stamp-duty valuation difference were deleted.

Cash bonus paid to identified regular employees is not disallowable merely because it was paid in cash where the employees' identities and the genuineness of payment are undisputed. Section 40A(3), read with Rule 6DD, targets tax evasion and the use of unaccounted money rather than genuine, bona fide business expenditure. Bonus paid within the statutory payment period is deductible on actual payment under Section 43B. Accordingly, genuine cash bonus payments satisfying these conditions remain allowable business deductions.

Penalty proceedings under Section 271(1)(c) cannot stand where notices under Section 274 invoke both concealment of income and furnishing inaccurate particulars without identifying the precise charge. Specific notice is necessary to give the taxpayer a meaningful opportunity to respond. An objection raised in the penalty appeal was distinguishable from a substantially delayed challenge. Failure to specify the applicable statutory limb invalidated the notices and resulted in quashing of the penalty.

Estimated additions for undisclosed trading receipts require a proportionate basis where incomplete cold-storage withdrawal records do not justify treating a substantial share of withdrawals as the assessee's own trading activity. The estimated addition was restricted to Rs. 10 lakh, with the balance deleted. Loading and unloading expenses and interest on advances to farmers, initially disallowed on the same estimated trading basis, required corresponding reduction. The disallowance was recomputed at 5%, resulting in consequential recomputation of income.