Supplementary filing for console cargo under SCMTR is temporarily permitted at Kolkata Customs from 9 October 2026 until midnight on 10 October 2026 where the requisite CSN has not been filed and cargo details are required to be added. The facility is limited to that purpose and does not restore general supplementary filing for import cargo. Shipping lines, agents and console agents must provide complete, accurate, document-supported particulars; reconcile them with MBL/HBL, IGM/CSN and related messages; avoid duplicate or inconsistent declarations; and use prescribed SCMTR amendment procedures for subsequent changes. Stakeholders encountering system errors must retain and submit specified technical and shipping records. The facility ceases after the stated period unless extended.

Sea Arrival Manifest amendments must delete and re-file a Bill of Lading when its reference type, consolidator PAN, or previous reference changes; in-place updates are barred. Where a Master Bill of Lading was filed as straight, the amendment must either link forwarder-filed CSN and House Bill details after reclassification as consolidated, or include House Bill details directly where no CSN exists. SAA transmissions must carry the amendment message flag and appropriate addition, deletion, or update indicators. Container ISO Code and agent PAN validation now applies only at SAM level. ANC may cancel a CSN before corresponding SAM filing and submit corrected particulars. System enhancements target faster manifest acknowledgements and submission-status tracking.

YES Bank's core banking and specified payment-system infrastructure, including associated computer-resource dependencies, is declared a protected system under section 70 of the Information Technology Act, 2000. Access is restricted to written-authorised bank employees, need-based authorised managed-service-provider or third-party-vendor personnel, and case-specific authorised consultants, regulators, Government officials, auditors and stakeholders. The declaration takes effect upon publication in the Official Gazette.

Dynamic QR Code requirements apply to B2C tax invoices issued by registered persons whose annual aggregate turnover exceeded the prescribed threshold. The code must enable digital payment and contain supplier, bank, invoice, value and tax details. Compliance is deemed where payment is made through a QR Code or another electronic or cash mode and the invoice records an appropriate payment cross-reference. Prepaid invoices and supplies through e-commerce portals receive this treatment where payment details are recorded; payments made after invoice issuance require a Dynamic QR Code on the invoice.

Minimum Import Price conditions on imports of Glufosinate and its salts under Chapter 38 of Schedule I of ITC (HS), 2022 are extended until 12 April 2027. The extension covers specified HS classifications and continues the MIP restriction originally imposed on 13 April 2026. It is made under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy 2023, with all existing terms and conditions remaining unchanged.

Critical banking computer resources supporting the Core Banking Solution, Real Time Gross Settlement, National Electronic Fund Transfer and Unified Payments Interface Switch, along with associated dependencies, are declared protected systems as Critical Information Infrastructure. Access is limited to bank employees, service-provider or vendor personnel, and specified external persons who receive written authorisation, with vendor access restricted to need-based purposes and other external access granted case by case.

Section 68 cash-credit addition for an unsecured loan was unsustainable because creditor confirmation, ledger accounts, tax records, financial statements and bank statements established the creditor's identity, creditworthiness and prima facie genuineness. Recorded interest payments and subsequent repayment supported the transaction, while the creditor's funds showed no cash deposits immediately before the advance. A retracted general allegation concerning accommodation entries, without material linking the borrower to a cash-for-cheque arrangement, could not displace the documentary evidence. In the absence of effective enquiry or rebuttal, the unexplained cash-credit addition was deleted.

Global market engagement through Free Trade Agreements is paired with domestic manufacturing and employment objectives. Access to advanced technologies and electronics is linked to investment in electronics, white goods and semiconductor manufacturing. Tourism, demographic advantage and international demand for Indian workers are identified as employment opportunities. Car-import quota arrangements with the United Kingdom and European Union are described as focused on expensive vehicles, while domestic automobile manufacturing and world-class quality standards are positioned as central to global competitiveness.

Protected-system status under section 70 of the Information Technology Act, 2000 applies to the Core Banking Solution, Unified Payments Interface Switch and associated dependencies of Paytm Payments Bank Ltd. Access is limited to designated employees, authorised managed-service-provider personnel and third-party vendors with need-based access, and consultants, regulators, Government officials, auditors and stakeholders authorised case by case in writing. The designation takes effect upon publication in the Official Gazette.

Dynamic QR Code compliance applies to B2C invoices of taxpayers exceeding the prescribed turnover threshold. Invoices to Unique Identity Number holders are treated as B2C invoices. A UPI ID need not be accompanied by separate bank-account and IFSC details, and an authorised payment collector's UPI ID may be used. Overseas-recipient service invoices meeting the stated foreign-currency payment conditions need not carry a Dynamic QR Code. For over-the-counter sales, an invoice-linked order ID may be used before invoice generation. Where part-payment has been received, the code may show only the remaining amount payable, with full payment details disclosed on the invoice.

Computer resources supporting Central Bank of India's Core Banking Solution, Real Time Gross Settlement and Unified Payments Interface Switch, including associated dependencies, are declared protected systems under section 70 of the Information Technology Act, 2000. Access requires written authorisation for designated employees, need-based access for authorised managed-service-provider personnel and vendors, and case-specific written authorisation for consultants, regulators, government officials, auditors and stakeholders.

Corporate decretal liability remains distinct from the personal liability of a managing director. A decree against a company cannot be enforced against its managing director merely because of that office. Arrest and detention in execution require an affirmative finding that the managing director is personally liable for the decretal debt; without such a finding, coercive execution against the individual is impermissible.

Critical air traffic management computer resources of the Airports Authority of India, including associated dependencies, are designated as protected systems under section 70 of the Information Technology Act, 2000. Access is limited to persons holding written authorisation from the Airports Authority of India, including designated employees, authorised service-provider or vendor personnel requiring need-based access, and specified consultants, regulators, government officials, auditors and stakeholders authorised case by case.

Section 10F appellate jurisdiction is confined to questions of law arising from the Company Law Board record; it cannot be expanded by impleading former promoters or directors after management has changed, or by introducing new factual material. Individual deposit recovery must proceed through company-law remedies and execution processes rather than a public-interest appeal, because matured deposits create individual rather than common rights. Investigation of corporate misconduct must first use statutory mechanisms for investigation and enforcement, not an external agency where those remedies remain available. A finance company unable lawfully to operate as an NBFC, repay deposits, or reasonably discharge deposit liabilities is liable to be wound up, with the Official Liquidator taking charge.

Protected system status applies to computer resources constituting ICICI Bank's Critical Information Infrastructure, including payment switches, interbank financial telecommunications systems and associated dependencies. Access is confined to designated employees with written authorisation, authorised managed-service-provider or third-party-vendor personnel requiring need-based access, and consultants, regulators, Government officials, auditors and stakeholders authorised in writing on a case-to-case basis.

Critical Information Infrastructure comprising HDFC Bank's Immediate Payment Service Switch, Automated Teller Machine Switch, Unified Payments Interface Switch, and Society for Worldwide Interbank Financial Telecommunications systems, together with associated computer-resource dependencies, is declared to be protected systems under section 70 of the Information Technology Act, 2000. Authorised access extends only to specified persons holding written authorisation.

Protected-system status applies to Punjab National Bank's critical banking, payment, switching, and international financial messaging infrastructure, together with associated computer-resource dependencies. Access is confined to designated employees authorised in writing, authorised managed-service-provider personnel and third-party vendors requiring need-based access, and consultants, regulators, government officials, auditors, and stakeholders granted written case-specific authorisation. The designation takes effect upon publication in the Official Gazette.

Input tax credit for an invoice missing from GSTR-2B because of delayed supplier GSTR-1 filing is treated as claimable when the invoice appears in GSTR-2B, subject to the statutory time limit. ITC claimed earlier in GSTR-3B may create interest exposure if it was availed and utilised; other views treat premature availment as attracting interest until GSTR-2B reflection. Supplier payment of tax, invoice reflection, and other statutory ITC conditions remain material prerequisites.

Artwork supplied by registered artists on an approval basis may be moved within or outside the State under a delivery challan and e-way bill where applicable, with the tax invoice issued after delivery when actual supply occurs. Cross-State supply of artwork is an inter-State supply attracting integrated tax. Artwork sent to a gallery solely for exhibition is not supply where no consideration flows from the gallery to the artist; GST becomes payable only when a buyer selects the displayed artwork.

Comparable Uncontrolled Price (CUP) is the most appropriate method for benchmarking subcontracting services received from an associated enterprise where relevant-year metrics materially match an earlier year in which CUP was accepted; consistency and certainty support its retention over TNMM. Section 43B does not permit disallowance of an unpaid service-tax liability when the provision has not been claimed as expenditure or deduction, because no corresponding deduction exists to disallow. The transfer-pricing adjustment is removed and the service-tax adjustment deleted.