Circular No. 183/15/2022-GST applies to input tax credit matters for FY 2017-18 and FY 2018-19 where adjudication or appellate proceedings remain pending. Where the statutory three-month period to challenge an adjudication order remains available, the proceeding falls within that coverage. The existence of an alternative appellate remedy does not absolutely bar Article 226 jurisdiction when requiring an appeal would delay application of a later clarification. Excess input tax credit liability must therefore be redetermined under the Circular after providing a hearing, without reliance on the earlier assessment.

Interim suspension of a customs carrier's operations pending a contemplated regulatory inquiry may be unwarranted where prima facie review indicates non-compliance with prescribed inquiry timelines. The High Court stayed the suspension order and consequential public notice pending appeal. Any ongoing inquiry must proceed independently, be determined on its own merits, and comply with law.

Statutory prior intimation before disposal of seized gold was not given, preventing the Department from limiting restitution to the disposal consideration. If the owners ultimately succeed in the confiscation proceedings, they are entitled to the gold's fair market value as on the date of release, subject to deduction of any fine or penalty. Pending the Department's appeal against the fresh non-confiscation order, immediate payment against a bank guarantee was refused and the merits, including abatement, were left for appellate determination. The Commissioner (Appeals) must decide the appeal expeditiously, with disbursement of fair market value governed by its outcome.

Territorial jurisdiction under Article 226 depends on where the material facts forming the cause of action arise. Seizure of imported stainless-steel coils and consideration of their provisional release occurred at ICD Dadri under the Commissioner of Customs, Noida; Delhi-based customs, DRI or CBIC headquarters did not create a territorial nexus. Objections concerning classification, the Chartered Engineer's certificate and CBIC policy were to be considered by the Noida Commissioner. Forum conveniens cannot cure a complete absence of territorial jurisdiction. The writ petition was dismissed, with liberty to seek relief before the appropriate forum.

Customs jurisdiction did not extend to alleged post-export foreign-exchange irregularities in rice exports where the goods' description, quantity and value were undisputed and rice was neither prohibited nor restricted. Export records, including phytosanitary certificates, supported the declared Iranian destination; after the Let Export Order and crossing territorial waters, title passed to the buyer. Buyer remittances were unchallenged, and no Iranian buyer complained, so diversion to the UAE rested on assumptions. High Court found no Customs Act contravention supporting confiscation or penalties and dismissed the Revenue appeals for want of a substantial question of law.

Input tax credit on motor vehicle repair services is available to an insurer settling claims through reimbursement where the garage invoice is issued in the insurer's name and the insurer reimburses the approved repair cost. The insurer is treated as the recipient to the extent of its approved payment liability, notwithstanding that the insured initially pays the garage. Where repair costs exceed the approved claim amount, credit is limited to the amount reimbursed by the insurer. Credit is unavailable if the repair invoice is not issued in the insurer's name.

Written acceptance of an enhanced customs value relieves the proper officer only from issuing a speaking order; it does not waive an importer's statutory right to contest reassessment or the basis for forming an opinion. Grounds for doubting the declared transaction value must be communicated in writing, and rejection must follow the prescribed sequential valuation process. NIDB or contemporaneous-import data alone, without independent cogent evidence and clear justification, cannot sustain rejection of transaction value or consequential enhancement. Rejection of appeals solely because of written acceptance of enhancement is unsustainable, and the appellate orders were set aside with consequential relief.

Concealed and undeclared foreign currency attempted to be exported without proof of lawful acquisition from authorised channels or authority to export is liable to confiscation; genuineness of the currency does not establish lawful possession or export. Redemption discretion must be exercised judicially by weighing the facts, surrounding circumstances and proportionality, so absolute confiscation may be replaced by redemption on payment of apportioned fines. Penalty liability follows from involvement in attempted illicit export, but quantum must reasonably reflect the proven degree of participation. Where ownership, financing and ultimate benefit are unproved, reduced penalties may be warranted.

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.