Reduction in states' tax share threatens federal structure; calls for cess inclusion and restoration of constitutionally fair devolution.
The document contends that a proposed reduction in a state's share of central taxes constitutes an attack on the federal structure, emphasising that Finance Commission allocations, unreleased special grants, and the exclusion of cesses and surcharges from the divisible pool have materially reduced state revenues. It outlines fiscal impacts-cuts to grants for local bodies, Panchayats, health and disaster funds-and proposes remedies including abolition or inclusion of cesses in the tax pool, authorisation for additional State GST, and constitutional amendment to raise tax-sharing limits and include non-tax revenues in the divisible pool.

Power of arrest affirmed for tax enforcement, subject to statutory safeguards and conditional anticipatory bail protections.
The constitutional validity of the statutory power of arrest under the amended Customs Act and the GST Act is affirmed, subject to prescribed pre-conditions and safeguards; authorised customs officers may investigate and arrest for specified cognisable offences, arrestees must be informed of grounds and have limited access to counsel, and courts may grant conditional anticipatory bail before formal complaint where facts warrant protection of life and liberty.

Anticipatory bail applies under GST and Customs law, allowing pre-arrest relief even without an FIR.
Anticipatory bail is available to persons facing potential arrest under the Goods and Services Tax and Customs legislation; the procedural regime for pre-arrest protection in the CrPC and the Bharatiya Nagarik Suraksha Sanhita applies to GST and Customs offences, permitting courts to entertain anticipatory bail applications even before an FIR is registered.

Money laundering investigation results in arrest of journalist amid allegations of fraudulent transactions and GST input tax misuse.
A federal probe into alleged fraudulent financial conduct led to the arrest and remand of a Gujarat-based journalist under money laundering provisions; the investigation alleges multiple fraudulent transactions, extortion, manipulation of records and use of media influence, and links the conduct to alleged GST input tax credit misuse, with proceedings conducted through production before a special court and remand to agency custody.

Repeal of Professional Civil Engineers Act announced as construction regulation consolidated under comprehensive development control and safety reporting rules.
The legislature passed two measures: a GST amendment converting an ordinance into state law to align Gujarat's GST Act with Central amendments, and a repeal of the Gujarat Professional Civil Engineers Act on the basis that the Comprehensive General Development Control Regulation 2017 provides a more comprehensive, uniform construction regulatory regime-including high-rise oversight and mandatory structural safety reports after third-party inspections-thereby rendering the registration regime redundant.

Privatisation of public services alleged to reduce access to education and healthcare and exacerbate inequality, affecting employment prospects.
Allegations focus on privatisation of education and healthcare reducing affordability and the employment value of degrees; demonetisation and GST reforms are criticised for harming small businesses and constraining bank access, thereby limiting job creation; tax structure and wealth concentration are said to increase inequality; and removal or dilution of reservation quotas is claimed to restrict opportunities for marginalised communities.

Consumption tax vulnerability: reciprocal tariff threats could undermine GST neutrality and tax-policy sovereignty.
Talks of reciprocal tariffs by the United States challenge the structure and international treatment of GST as a consumption tax, which by design applies to imports and exempts exports; such tariff measures could undermine GST's neutral treatment of trade and tax-policy coherence. The Congress urges a sovereign response and pushes for a GST 2.0 emphasising rate minimisation and simplified compliance to protect tax design and regulatory autonomy.

GST base expansion through targeted registration drives increases compliance and strengthens revenue protection measures via IT integration.
Targeted GST registration drives expanded the tax base by onboarding numerous previously unregistered dealers through outreach and professional engagement, supported by taxpayer education on filings and ITC claims. The department combined consumer incentive schemes and penalties to enforce compliance, maintained high on-time return filing rates, and integrated advanced data analytics along with adjudication and scrutiny modules to detect revenue leakages and strengthen revenue collection.

Biometric Aadhaar Authentication now triggers in-person GSK verification and original-document checks for GST registration applicants.
Amendment to Rule 8 permits identification via Biometric Aadhaar Authentication with photograph capture and original-document verification for applicants of Form GST REG-01. Post-submission, applicants receive either an OTP-based Aadhaar link or a link to book an appointment at a designated GST Suvidha Kendra; if booking is required, applicants must attend the GSK with appointment confirmation, jurisdiction details, original Aadhaar and PAN, and originally uploaded documents. Biometric authentication and document verification at the GSK for all listed individuals precede generation of ARNs.

Enrolment ID alternative to GSTIN allows unregistered dealers to generate e-Way Bills after ENR-03 registration and verification.
Form ENR-03 enables unregistered suppliers to enrol on the E-Way Bill portal and obtain a 15-character Enrolment ID that serves as an alternative to a Supplier or Recipient GSTIN for generating e-Way Bills. The enrolment process requires selecting State, PAN verification, address details, mobile OTP verification, and creation of login credentials; on submission an acknowledgment and Enrolment ID are issued. Enrolled users can log in, use the auto-populated Enrolment ID when selecting 'Generate New', and complete e-Way Bill generation by entering the remaining consignment details.

Customs classification dispute: court seeks central authority's stance as alleged mis classification enables duty evasion, urging prompt action.
Ambiguity in customs classification of betel nuts has allegedly produced large scale mis classification permitting lower duty treatment and circumventing Minimum Import Price controls; the petitioner reported repeated complaints to the National Customs Targeting Centre and the Central Vigilance Commission and alleges harassment by customs officers and ineffective administrative action. The Delhi High Court sought the Central Board of Indirect Taxes and Customs' stand, granted respondents time to take instructions, listed the matter for further hearing, and directed that outstanding vigilance complaints be decided at the earliest.

Bribery: driver arrested for accepting payment on behalf of tax officials in probe of alleged GST billing mismatch.
Allegations that two CGST officers demanded a bribe to resolve a GST billing mismatch led to the arrest of their driver after he was caught accepting a part payment on the officers' behalf; subsequent searches at accused premises reportedly recovered cash and documents indicating investments in several properties.

Aadhaar authentication requirements for GST registration: biometric and document checks must be completed or ARN will be withheld.
Rule 8 CGST Rules guidance requires non Aadhaar applicants to complete photo capture and document verification at a designated GST Suvidha Kendra after scheduling, while Aadhaar opting applicants identified for biometric authentication must ensure promoters/partners and the Primary Authorized Signatory complete biometric authentication, photo capture, and document verification as specified. Prior biometric verification for a promoter/partner in any State/UT exempts repeat biometric capture for subsequent registrations, though PAS may still require document verification. Failure to complete required GSK procedures within the prescribed time frame after submission of Part B of REG 01 will prevent generation of the Application Reference Number (ARN); taxpayers should ensure Aadhaar demographic accuracy to avoid authentication failures.

Fraudulent Input Tax Credit schemes exposed, revealing shell-company invoicing and e-way bill misuse leading to arrests and account freezes.
DGGI uncovered a fraudulent Input Tax Credit scheme using shell companies that issued fake invoices and e-way bills without associated RFID movement, enabling illicit ITC claims. Searches recovered invoices, financial records and company seals; 20 fictitious entities were identified, one suspect arrested, a linked bank account frozen, and evidence showed recycled addresses and misuse of personal data to obtain new GST registrations.

GST evasion via fraudulent input tax credit uncovered; alleged mastermind arrested and booked under CGST Act.
Investigations uncovered a network of 18 fictitious firms used to generate fraudulent input tax credit (ITC) claims through misuse of Aadhaar, PAN and other KYC data; the alleged organiser admitted involvement, was arrested and booked under relevant provisions of the CGST Act, remanded to judicial custody while probes continue to identify other participants and trace fraudulent credit flows.

GST rate changes clarified: no item rate increased and rates follow GST Council recommendations.
No item's GST rate has been increased since GST implementation and the average rate has decreased from 15.8 percent to 11.3 percent due to reductions made by the GST Council. The GST Council, a constitutional body comprising Union and State/UT finance ministers, examines item-by-item rate reductions and recommends rates, including floor rates with bands, and the Government notifies GST rates based on those recommendations.

Economic policy failure driving educated youth into gig work, with calls for skill mapping and GST relief for farmers.
Government economic policies, notably demonetisation and frequent GST changes, are blamed for impeding growth and displacing educated youth into gig work; the article calls for skill mapping and GST exemption for farming equipment. It links farmer agitations to policy failure and criticises the Budget for favouring wealthy interests. The text also highlights governance failures at the Maha Kumbh-poor traffic management, inadequate digitised casualty reporting-and raises concerns about the treatment and dignified repatriation of deported nationals.

Lottery distributor liability for service tax clarified: no service tax on distributor transactions, state gambling tax remains applicable.
Distributor-mediated lottery sales do not attract Union service tax because those arrangements lack an agency relationship; lotteries are governed by the state power to tax as part of the betting and gambling entry in List II, Entry 62, so states may levy gambling tax while the Centre cannot impose service tax on such transactions.

Marital rape exception undermines women's autonomy and equality, prompting political critique and calls for legal reassessment.
The article highlights that the exception to marital rape under Section 63 of the Bharatiya Nyay Samhita is criticised as undermining women's autonomy and equality, and notes a scheduled Supreme Court hearing on a plea seeking access for Rohingya refugees to public schools and hospitals; it also references customs enforcement actions against drug smuggling and an observed reduction in gold smuggling following an import duty cut, indicating links between tariff policy and enforcement.

Import duty reduction on gold linked to reduced smuggling; enforcement targets porous borders and air routes.
Decline in illicit gold imports followed the July 2024 reduction of import duty to 6 percent, while customs reported continued airport seizures and substantial annual seizures and arrests. Enforcement focuses on international passengers, commercial cargo and porous borders-notably eastern borders-where air routes, inventive concealment methods and evolving transit hubs in Middle Eastern, South East Asian, African and Central Asian airports sustain smuggling risks.