CRISP establishes randomized, cross-zone, round-robin allocation of eligible annual GST return scrutiny cases to promote impartiality, uniformity, workload balancing, and monitoring. A CRISP Review Officer conducts analytical scrutiny, records reasoned discrepancies and draft ASMT-10 inputs, but cannot communicate with taxpayers or issue notices. The jurisdictional proper officer independently assesses each report and alone may issue ASMT-10 and conduct statutory proceedings. Every recommendation requires recorded action and reasons for acceptance, modification, rejection, dropping, or pendency. Excluded matters include investigation, special audit, inspection or search matters, court-directed cases, and initial-phase corporate cases.

Insolvency resolution against a personal guarantor may proceed where the guarantee is admitted, its terms permit creditor recourse, and the Resolution Professional establishes subsisting debt, default and service of demand notice. Unsupported claims of repayment do not negate the default. A possible settlement and the pending insolvency process of the corporate debtor do not displace the basis for action against the guarantor. On these facts, the application for initiation of insolvency resolution process against the personal guarantor was admitted.

The Supreme Court issued notice in a special leave petition concerning an income-tax dispute. It directed the respondent to file a counter-affidavit within four weeks from service of notice and permitted a rejoinder within two weeks thereafter. The text records procedural directions only and does not state any substantive determination on the underlying tax issues.

The deadline for furnishing FORM GSTR-3B for March 2026 is extended to 21 April 2026 for registered persons subject to the applicable Jharkhand GST return-filing provisions. The extension is issued by the Commissioner on the recommendations of the GST Council and is deemed effective from 20 April 2026.

Jharkhand SGST rate schedules under Notification No. 9/2025-State Tax (Rate) are amended by substituting specified tariff entries in Schedule I taxable at 2.5% and Schedule III taxable at 20%. The amendments, issued under the Jharkhand Goods and Services Tax Act, 2017 on the Council's recommendations, are deemed effective from 1 May 2026.

Forgery of Indian identity and supporting documents is alleged in an interstate racket using false birth, domicile and school certificates to obtain Aadhaar cards for foreign nationals. The racket allegedly misused authorised Aadhaar enrolment operator login credentials and used virtual private networks and remote access to enrol applicants. The alleged mastermind was arrested, and investigation, including proposed custodial interrogation, remains ongoing.

GST appellate filing timelines under section 112(1) provide that appeals against orders communicated before 1 April 2026 may be filed before the Appellate Tribunal up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 may be filed within three months from communication of the order.

Telangana SGST exemption notification is amended to replace the definition of "Nominated Agency". The revised definition includes entities specified in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification. Issued under the State Government's exemption power on the GST Council's recommendations, the amendment takes effect from 1 November 2025.

Product-development expenditure incurred for new parts, improvements and prototypes was treated as revenue expenditure because no material supported the assumption that it created a patent, know-how or other intangible asset; the related disallowance was deleted. The Form 26AS-based income addition was restored for merits-based examination because the furnished reconciliation and reasons for differences had not been addressed. Ad hoc disallowances of housekeeping and other expenses were also restored for fresh verification, as they were based only on ledger narrations and increased expenditure without identifying defects, rejecting the books, or examining supporting records.

Voter identity cards, Aadhaar cards, PAN cards and bank-account records were treated as non-conclusive proof of Indian citizenship. The petitioner and detainee were required to establish citizenship under the Immigration and Foreigners Act, 2025, and an appeal against deletion from electoral rolls did not itself satisfy that burden. The inability to identify the burial locations of the detainee's parents prevented proposed DNA-based verification and supported an adverse inference concerning their citizenship.

Uttar Pradesh SGST corrigendum corrects the tariff classification entry in Schedule III attracting 20 percent tax under Notification No. 180 dated 23 May 2026. Against serial number 2 in column (2), the entry "2202 99 90" is substituted with "2202 91 00".

The Corporate Mitra Scheme develops qualified and accredited para-professionals to provide MSMEs with accessible, affordable compliance and business-support services. Corporate Mitras are intended to assist enterprises with regulatory compliance, finance, taxation, accounting and governance-related requirements, enabling MSMEs to focus on innovation, expansion and growth. IICA Shillong serves as the nodal agency for Northeast regional coordination, stakeholder liaison, promotion and awareness, with regional participation encouraged through reserved course seats and a fee concession.

The special procedure prescribed under the Arunachal Goods and Services Tax framework is amended by replacing the deadline of 31 August 2020 with 31 October 2020 in the first proviso to the third paragraph of the principal notification. The amendment is made under the statutory power to prescribe special procedures for specified registered persons, following the Council's recommendations.

Interest income earned by a co-operative society from deposits with nationalised banks qualifies for deduction under section 80P(2)(a). The analysis notes that a coordinate-bench decision in the society's own case, applying the jurisdictional High Court ruling, had recognised the deduction for such interest income. As that decision remained unstayed and unoverruled, it was followed on identical facts, resulting in the deduction being available to the assessee.

Interest from deposits with co-operative banks is assessable as income from other sources and is not deductible under Section 80P(2)(d), despite the bank also being a co-operative society. Deductibility of interest earned on deposits with co-operative or non-co-operative banks under Section 80P(2)(a)(i) depends on whether the deposits comprise the assessee's own surplus funds temporarily parked pending business use rather than liability funds. That claim requires factual verification of the source and character of the funds and is remitted for fresh adjudication.

Illegal import attracted liability for the assessed customs duty and penalty. The text states that the import was found unlawful and that both the duty and penalty in the assessed quantum were payable against the assessee.

Cargo clearance at Container Freight Stations must be undertaken only by duly authorised persons, including specified card holders, Port Trust ID Card holders, and importers or exporters holding a self Customs Pass. Container Freight Stations must enforce the entry restriction. Unauthorised involvement in documentation, entry, delivery, financial transactions, or other cargo-handling activities constitutes non-compliance and may attract remedial action under the cargo-handling regulations.

Penalty for failure to maintain books of account requires verification where audited financial statements and tax audit reports indicate that proper books were maintained. The audit reports and statements were based on examination of books, creating a conflict with the survey finding that no books existed. The penalty matter was restored for fresh determination after the assessee establishes maintenance of proper books and receives a reasonable opportunity of hearing.

Valid laboratory reports submitted for export consignments must be considered to avoid mandatory duplicate testing where there is no risk-based intervention or specific intelligence. Reports may be issued by NABL-accredited laboratories, laboratories recognised by Export Promotion Councils, or other recognised agencies for importing-country regulatory compliance. Existing sample-drawal and testing procedures continue where verification is warranted, while import-consignment testing remains unchanged.

Late-fee relief is provided for specified delayed GST returns filed by 30 September 2020, subject to the applicable conditions. Late fees are waived to the extent exceeding Rs. 250 and are fully waived where the total central tax payable in the relevant return is nil. The relief also applies to taxpayers with aggregate turnover exceeding Rs. 5 crore in the preceding financial year who file delayed FORM GSTR-3B returns for May through July 2020 by that date. The amendments are deemed effective from 25 June 2020.