Dr. R. K. Sharma, Additional Commissioner of State Tax, Head Office, Indore, is appointed as Appellate Authority for Indore Zone-01 and Jabalpur Zone under the Madhya Pradesh Goods and Services Tax framework. The officer shall exercise all powers and perform all duties assigned to the Appellate Authority for the specified territorial jurisdiction. Earlier appointments on the subject stand superseded to the extent of this appointment, subject to the stated exception.

Tariff Rate Quota allocation under the India-Oman Comprehensive Economic Partnership Agreement is opened for specified imports for financial year 2026-27, subject to product-specific quota limits and the procedure in Annexure-VIII of Appendix 2A of the Foreign Trade Policy, 2023. Marble-block applicants must submit a Chartered Engineer certificate on processing capacity, machinery and prior production; marble-product applicants must provide a valid pre-purchase agreement with an Oman supplier; and PET-flake applicants must furnish a Ministry of Environment, Forest and Climate Change no-objection certificate.

Appeals before the Goods and Services Tax Appellate Tribunal may be filed up to 30 June 2026 where the appealed order was communicated before 1 April 2026. Orders communicated on or after 1 April 2026 are subject to a three-month filing period from communication of the order. The framework is deemed operative from 17 September 2025.

SCMTR filing is mandatory for stakeholders operating at New Mangalore and Karwar Ports. Following the proposed disabling of supplementary IGM/EGM processing from 16 June 2026, manifest and transhipment filings must be made only through the SCMTR module. Manual, automated and legacy-format filings for SCMTR-covered modules are not accepted, except in exceptional system-failure circumstances verified by the local Systems Manager.

Seven new Standard Input Output Norms are notified under the Chemical and Allied Products product group for specified pharmaceutical and chemical export products. The norms prescribe permissible import inputs and quantities, including inputs for Theophylline, Liraglutide injection, Lumefantrine, specified Meropenem formulations, and ophthalmic solution. Bulk-drug content in ophthalmic solution must conform to the Drug Manufacturing Licence. Regional Authorities may grant Advance Authorisations directly in eligible cases without individual reference to the Norms Committee.

The deadline for disposal of every covered pending appeal is extended up to 30 June 2026 under the Madhya Pradesh VAT Act. The extension applies to pending appeals under the Madhya Pradesh VAT Act, the Central Sales Tax Act, and specified allied State taxation laws that were required to be disposed of by 28 February 2027 or earlier under the applicable appeal-disposal provisions.

Correction of the specified date in the Madhya Pradesh commercial tax notification replaces "28 February 2027" with "31 May 2026" in lines 7 and 13. The correction applies to the notification published in the Extraordinary Gazette on 31 March 2026.

A bona fide proportionate rights issue to existing shareholders, even at a price below prescribed fair market value, is presented as generally outside Section 92 where no real economic accretion arises. The shareholder's proportionate interest remains substantially unchanged, and the apparent benefit in newly allotted shares is offset by dilution in the existing holding. This position does not automatically extend to disproportionate allotments, subscriptions following renunciation or non-exercise of rights, or arrangements transferring economic value to selected shareholders.

Online astrology platforms were reported as lacking specific regulatory guidelines within the consumer affairs department. The RTI application sought information on alleged unfair trade practices, investigations, complaints, licences, approvals, and applicable rules. The National Consumer Helpline stated that it had not investigated because it functions as a grievance-resolution platform. A revised factual response was required on investigations and complaint data, while queries concerning regulation, licences, approvals, and related investigations were to be transferred to the public authorities likely to hold that information.

The proposed business combination would take Yellow.ai public through a definitive agreement with Bluerock Acquisition Corp., subject to customary closing conditions and shareholder approval. Bluerock intends to file a Form S-4 registration statement containing a proxy statement/prospectus for proxy solicitation and securities issuance in connection with the transaction. The communication is not an offer or solicitation and states that no securities offering may occur without compliance with applicable registration, qualification or exemption requirements. Transaction projections and anticipated benefits are forward-looking statements subject to material risks and uncertainties.

India-Uzbekistan cooperation is proposed through co-investment, co-manufacturing and co-innovation, supported by the Bilateral Investment Treaty to promote investor confidence and reciprocal investment. Priority sectors include mining, textiles, healthcare, agriculture, food processing, digital technologies and advanced manufacturing. Trade facilitation measures include reducing trade barriers, mutual recognition of standards, approvals, testing and certification, customs digitalisation and improved trade routes. Regulators and standard-setting bodies are expected to cooperate under a structured, time-bound economic partnership.

Madhya Pradesh SGST rate-classification entries for specified beverages under tariff heading 2202 are amended. Schedule I, taxable at 2.5%, substitutes the tariff entries for serial numbers 150 and 151 with 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III, taxable at 20%, substitutes entries for serial numbers 2 and 3 with specified tariff classifications. The amendments are deemed effective from 1 May 2026.

The Kisan Credit Card-Modified Interest Subvention Scheme provides concessional institutional credit to reduce farmers' interest burdens and improve timely working-capital access. The scheme is reported to support cropping intensity, multi-season cultivation, diversified crop portfolios, timely input use, and credit discipline through the Prompt Repayment Incentive. It also supports dairy, livestock, and fisheries-based income diversification. Credit-delivery measures include collateral-free lending, digital platforms, simplified applications, coverage expansion, and awareness campaigns. State-wise data tracks operative accounts, outstanding credit, and non-performing Kisan Credit Card accounts.

Banking inclusion is pursued by providing banking outlets within a five-kilometre radius of inhabited villages, with branch expansion permitted subject to rural-coverage requirements and continuing assessment of uncovered areas. Agricultural credit delivery uses digital loan, beneficiary-verification, processing and claim-settlement systems. Digital payment security measures require minimum controls for payment channels and include fraud-intelligence sharing, artificial-intelligence-based identification of money-mule activity, digital lending-app analysis, cyber-incident reporting, public awareness campaigns and electronic-banking training.

Officers not below the rank of State Tax Officer are authorised to exercise powers for return scrutiny and tax audit in cases allocated through the Departmental Web Portal. Inspectors of State Tax and Taxation Assistants must perform duties assigned through orders or instructions for cases allotted through the same portal.

Revised GSTAT case categories allocate classification, input tax credit, tax liability, refund, assessment, recovery, seizure, rectification and instalment matters to Category-I, while registration, supply characterisation, tax determinations, fraud or wilful-suppression matters, composition levy, provisional attachment, penalties and compounding are assigned to Category-II for most Benches. Bengaluru follows a separate three-category structure. Part-heard matters are released for reassignment. The Registry must independently classify cases by examining pleadings, facts and questions of law; an appellant's or petitioner's declaration is relevant but not conclusive.

Shipping Bills carrying SB002 or Error Code 7 in the electronic system require EGM filing or error rectification through the concerned airlines. SB002 denotes non-filing of EGM, while Error Code 7 denotes non-filing of gateway EGM. Incorrect or absent EGM filing delays post-export RoDTEP benefits and IGST refunds. Exporters and Customs Brokers should address the listed Shipping Bill discrepancies to enable timely processing of export-related benefits.

SB IV records duty-free ex-bond exports of bonded goods, including exporter and buyer details, shipment particulars, goods description, quantity, value, weights, FOB value analysis and import particulars of bonded goods. The exporter or customs broker declares the accuracy of the particulars and may indicate a claim for MEIS rewards. Supporting documents may include the invoice, packing list, indent, contract acceptance, letter of credit and quality-control certificate. Customs-related entries cover permission to let export, shipment approval, examination, carrier acknowledgement and preventive supervision.

Interest on capital borrowed for a composite manufacturing and leasing business remains deductible under Section 36(1)(iii) where the borrowing was for business purposes when obtained, notwithstanding a later demerger of the particular undertaking. Retention of the leased asset and loan liability supports the continuing business character of the expenditure, and the proviso for asset acquisition and business extension is inapplicable. For withholding tax, Form 26A and an accountant's certificate showing that the payee declared the interest income and paid tax satisfy the substantive conditions for relief under the provisos to Sections 201(1) and 40(a)(ia). Procedural failure to electronically furnish Form 26A does not defeat that relief.

Form 141 reporting for joint property purchases requires total stamp-duty value and total sale consideration to be entered for the entire property. Proportionate stamp-duty value is calculated using both the buyer's and seller's ownership shares. The amount paid or credited must reflect the actual payment made by the relevant buyer to the relevant seller. Buyer-seller combinations should not be automatically allocated equally where the sale deed records a different payment or credit arrangement.