Form GST REG-35 prescribes replies to show cause notices concerning a change in the effective date of cancellation. It requires notice particulars, GSTIN/UIN, legal and trade names, the reply, and a list of uploaded supporting documents. An authorised signatory must verify by solemn declaration that the information is true and correct to the best of knowledge and belief and that nothing has been concealed, and provide signature, name, designation or status, place, and date.

GST REG-34 requires a show cause notice before changing the effective date of cancellation of GST registration. Grounds include fraudulent registration, failure to conduct business from the declared place, issuing invoices without supply, and failure by a voluntarily registered person to commence business within six months. The person is allowed thirty days to reply and an opportunity of personal hearing. Failure to respond or attend may result in an ex parte determination on available records and merits.

Death of a sole proprietor is treated as a transfer of business where a transferee or successor continues the business. Unutilized input tax credit in the deceased proprietor's electronic credit ledger may be transferred after the successor obtains registration and files FORM GST ITC-02 before cancellation of the deceased proprietor's registration. Legal heirs may apply for cancellation while linking the transferee's registration number. The transferee or successor is liable for tax, interest, and penalties due from the transferor.

Transfer of two GST-related writ petitions was sought so that they could be heard with an existing batch before another High Court. The request was confined to the identified writ petitions, and no objection to their transfer was raised by the appearing respondent. The proceedings were transferred for consolidated hearing with the pending batch, enabling common consideration of related anti-profiteering matters.

PSLCs traded between banks through the e-Kuber portal are treated as supplies of goods in the course of inter-State trade or commerce, requiring IGST for both relevant periods. For the earlier period, the seller bank pays GST under forward charge at 12 per cent; from 28 May 2018, the buyer bank bears liability under reverse charge. No additional IGST is required where the liable bank has already paid CGST/SGST or CGST/UTGST on the same supply.

Grant-funded research and development services supplied by Government Entities and eligible notified institutions may claim exemption on a certificate from the institution head confirming that the activity is research and development rather than consultancy. Recoveries of registration, insurance, FASTag and related motor vehicle leasing expenses form part of the composite leasing supply and take its GST rate. Notional interest in a bank's Fund Transfer Pricing mechanism for loans or advances is covered by the interest exemption, whereas NBFC lending services to banks under co-lending arrangements are taxable at the contractually agreed value.

Complete GST registration cancellation applications in FORM GST REG-16 should be accepted within 30 days unless incomplete or, in a transfer, merger or amalgamation case, the successor entity is unregistered. Deficiencies require written intimation, time to respond, a hearing before rejection, and recorded reasons. Cancellation does not extinguish tax liabilities. The taxpayer must furnish FORM GSTR-10 and pay the higher of input tax attributable to closing stock and capital goods or output tax payable, with any shortfall paid in cash. Non-filing of the final return may result in notice and assessment.

GST treatment is clarified for specified goods and margin-scheme supplies. Sublimation paper falls under heading 4809 at 18 per cent, while registered sea-weed extract based bio-stimulants fall under heading 3101 as fertilisers; past disputes for both carry recommended regularisation on an "as is where is" basis. Heading 9503 entries cover all toys, with non-electronic toys at 5 per cent and electronic toys at 18 per cent. Margin-scheme suppliers may claim input tax credit on non-vehicle inputs and input services, but not tax paid to procure second-hand vehicles.

Following a deficiency memo in FORM GST RFD-03, taxpayers must rectify and resubmit the existing refund application under the original ARN, without re-credit of debited input tax credit through FORM GST RFD-01B. Exporters receiving capital goods under the Export Promotion Capital Goods Scheme remain eligible for IGST refund on exports after the amended restrictions took effect, whereas exporters importing goods under specified customs exemption arrangements are ineligible.

Form GST REG-05A intimates rejection of applications for amendment, registration under rule 14B, or cancellation. Rejection may result from an unanswered notice, cancellation of the applicant's or supporting electronic commerce operator's registration, cancellation of the operator's tax-collection registration, cancellation of the selected home-State registration, or mismatch between the proposed principal-place address and the operator's consent. Unsuccessful physical verification may also justify rejection of an amendment application. Cancellation applications may be rejected where registration under rule 14B has already been cancelled.

Time-expired drugs or medicines returned through the supply chain may be treated either as a fresh supply or through a credit note. Registered non-composition returners issue an invoice and may use the original supply value; recipients may avail input tax credit subject to applicable conditions. Composition returners issue a bill of supply, while unregistered persons use a commercial document without tax. Under the credit-note route, tax liability adjustment depends on compliance with the prescribed time limit and input tax credit conditions. Input tax credit reversal on destruction differs according to the route adopted.

Customs-location authorisation is expanded by inserting Anekollu in Krishnagiri District, Tamil Nadu, at serial number 11. The location is authorised for unloading imported goods and loading export goods, including any class of such goods. It is included in the State-specific listing for import-side unloading and export-side loading as the authorised customs purpose.

Payments received by the International Rice Research Institute are excluded from Chapter XIX under section 400(1) of the Income-tax Act, 2025. The exclusion is conditional on requirements under the United Nations (Privileges and Immunities) Act, 1947, read with Ministry of External Affairs S.O. 3230(E), and takes effect on publication in the Official Gazette.

Section 4 of the Prohibition of Benami Property Transactions Act, 1988 bars a post-commencement suit or defence enforcing rights in property alleged to be benami unless a statutory exception, including a fiduciary relationship, is both pleaded and proved. An unproved benami-based partition claim therefore cannot defeat title obtained under an undisputed registered settlement deed. An absolute owner has testamentary capacity, and a registered Will may be proved through an attesting witness. Registration outside ordinary office hours and minor discrepancies in delayed testimony do not alone create suspicious circumstances where execution and attestation are established, permitting probate.

GST demand proceedings invoking fraud, wilful misstatement or suppression of facts under sections 74 or 74A require a clear showing, in the show-cause notice and supporting evidence, of intent to evade tax. A later notice on the same facts and grounds should not ordinarily repeat such allegations for a subsequent period unless independent grounds arise. Personal hearing must be afforded when sought in writing or when an adverse decision is contemplated, and adjudication orders should contain issue-wise, reasoned findings.

GST prosecution is the institution and continuation of criminal proceedings for an alleged offence until final judicial disposal. An offence is an act or omission punishable by law, and section 132 of the CGST Act may apply to taxable persons and other persons committing specified prohibited acts. GST offences are cognizable and non-bailable where the prescribed serious offences involve tax evasion exceeding the applicable threshold; other offences are non-cognizable and bailable. Cognizable offences permit warrantless arrest and investigation, whereas non-cognizable offences require a warrant and court-authorised investigation.

GST enforcement reform is characterised as curtailing summary arrest, constraining transit detention and seizure, and raising the criminal-prosecution threshold. The commentary argues that lawful, reasoned adjudication should replace coercive collection practices, while organised evasion should be addressed through financial intelligence, money-trail analysis, forensic audit, and focused prosecution. Faceless adjudication, e-Audit, and e-Inspection must preserve natural justice, transparent digital records, taxpayer dignity, and accountability for arbitrary action.

GST intermediary classification turns on whether an Indian supplier performs the contracted service for an overseas recipient on its own account or merely arranges or facilitates an independent supply between other persons. Subcontracted substantive services retain their independent character even where deliverables assist the overseas principal's customers. Contact with students, advisers or other beneficiaries, cost-plus remuneration, foreign-currency payment, and the presence of several participants do not alone establish intermediary status; contractual obligations, responsibility for performance, authority to represent another and actual conduct determine classification.

Section 74 supplies an adjudicatory mechanism for determining tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit, but it does not itself create the substantive basis for a demand. Proceedings resting solely on Rule 96(10) therefore lack a continuing legal foundation after its omission, while any independent and legally sustainable ground under GST law requires separate examination. Such independent action cannot revive the omitted restriction.

GST tax-head mismatch, where a transaction is initially treated as intra-State instead of inter-State or vice versa, is addressed through interest immunity under section 19(2) of the IGST Act and section 77(2) of the CGST Act. The article argues that a wrong-head payment should not itself be treated as non-payment or short payment when no revenue prejudice exists. It emphasises verification of inter-head misallocation, available input tax credit and revenue neutrality before tax-recovery proceedings, and supports clarification to avoid payment under one head followed by refund under another.