Assessment based on aggregate bank credits requires verification against books of account and supporting evidence, particularly where the books were seized and unavailable during assessment. Treating every credit as income may also result in double taxation where funds received are placed in short-term fixed deposits and taxed again on maturity without considering repayment of the principal. The appellate authority did not address these objections. Fresh assessment was required to examine the books, bills, vouchers and other evidence, determine the correct taxable income, and provide a reasonable opportunity of hearing.

Appellate Tribunal filing timelines are revised for legacy and subsequent orders. Appeals against orders communicated before 1 May 2026 may be filed up to 31 July 2026, while appeals for orders communicated on or after that date remain subject to the ordinary three-month period from communication. Applications for orders passed before 1 February 2026 may be filed up to 31 July 2026, while applications for orders passed on or after that date remain subject to the ordinary six-month period from passing.

PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by the airport operator. Airlines collecting these levies may exclude them from the value of air-transport services only when acting as pure agents of passengers. The airline must separately show the actual levies and related GST, recover only actual amounts, and cannot claim input tax credit on that GST. Collection charges paid to airlines are taxable consideration for collection services under forward charge.

Registered persons must furnish annual returns electronically in FORM GSTR-9 by 31 December following the financial year, while composition taxpayers use FORM GSTR-9A and electronic commerce operators furnish FORM GSTR-9B. Registered persons exceeding the prescribed turnover threshold must submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. FORM GSTR-9 instructions are extended to financial year 2020-21 for reporting specified subsequent-period supply amendments and input tax credit adjustments. FORM GSTR-9C replaces auditor certification with registered-person verification and omits Part B Certification.

NABL has launched an Accreditation Scheme for Mobile Food Testing Laboratories under the Integrated Assessment Programme. The framework enables mobile laboratories to provide reliable, quality-assured and internationally benchmarked food-testing services closer to communities, extending accredited testing beyond conventional laboratory settings. It is intended to strengthen food-safety surveillance, improve access to quality testing, support faster regulatory intervention and enhance consumer confidence. Coordinated assessments, regulatory harmonisation and mutual recognition are also intended to reduce duplication and improve regulatory efficiency while maintaining quality and compliance standards.

Government e-Marketplace is advancing an AI-enabled public procurement ecosystem focused on efficiency, transparency, competition, price intelligence and marketplace integrity. Priorities include last-mile access through Suvidha Kendras, integration of public entities, credit linkages, sustainable procurement and university outreach. A nationwide five-digit Helpdesk short code, 14550, mapped to existing infrastructure, is intended to maintain service continuity and improve access to support and official communications. The platform seeks to provide enterprises with a more accessible and predictable procurement market and buyers with a data-driven procurement experience.

GST exemption for educational services applies where education is imparted under a curriculum leading to a qualification or degree recognised by law. Maritime Training Institutes conducting courses approved by the Director General of Shipping qualify as educational institutions because their courses, training, assessment programmes and institutional approvals are recognised under the Merchant Shipping statutory framework. Their approved maritime courses are exempt from GST, subject to fulfilment of the conditions applicable to the educational-services exemption entry. Corresponding exemption treatment applies under integrated, Union territory and central GST frameworks.

Sections 4 and 5 of the Telangana Goods and Services Tax (Amendment) Act, 2021 were brought into force with effect from 1 August 2021 under the State Government's statutory commencement power.

Securities lending does not constitute a disposal of securities and is therefore not excluded from the definition of services. A lender's temporary transfer of securities for a lending fee is a taxable securities-lending service, while intermediary facilitation for commission or fee is separately taxable. The service is classifiable under heading 997119 and taxable at 18%. GST was payable by the lender under forward charge until 30 September 2019, subject to protection against duplicate IGST where CGST and SGST were already paid. From 1 October 2019, the borrower must pay IGST under reverse charge.

Conditional waiver of pre-deposit and stay of penalty orders pending appeal may be granted without examining merits or prima facie liability at the interim stage, where such observations could prejudice final adjudication. The appellants' limited role and lack of benefit from the alleged contraventions supported interim protection. Deposit of 10% of the penalty amount was prescribed as a condition; on compliance, the impugned order remains stayed until final disposal of the appeals.

Pre-deposit waiver pending appeal against penalties for alleged foreign-exchange contraventions was not granted completely. Considering the nature of the alleged contraventions and the appellant's financial capacity, a secured pre-deposit was required without examining the merits. The appellant was required to create a fixed deposit with a lien in favour of the Directorate within eight weeks, after which pleadings were to be completed and the appeal listed for further hearing.

Revocation of cancellation of GST registration is permitted up to 30 September 2021 where registration was cancelled for the specified grounds and the statutory period for applying for revocation fell between 1 March 2020 and 31 August 2021. The extension operates under the Telangana Goods and Services Tax Act, 2017, modifies earlier time-limit extensions, and is effective from 29 August 2021.

Reserve Bank of India was required to determine the pending application for acknowledgment of a share transfer in Tamilnad Mercantile Bank independently on the available materials, applicable policy, circulars and guidelines. Earlier observations were treated as tentative and could not solely guide the decision. The acknowledgment application was directed to be decided by 28 February 2011, with the earlier interim arrangement modified and restrictions imposed pending that determination.

Comprehensive maintenance and repair contracts involving spare parts require exclusion of the actual value of goods transferred from the taxable service portion where that value is ascertainable and VAT or sales tax has been paid. For the period after 1 July 2012, Rule 2A(i)(c) applies in such circumstances; the deemed valuation method under Rule 2A(ii) applies only when the value of transferred goods cannot be determined. VAT and service tax operate in distinct fields, so service tax cannot extend to the goods component. Accordingly, including VAT-paid spare-part values in the service-tax demand was unsustainable.

Telangana extends the late-fee waiver amnesty for delayed furnishing of FORM GSTR-3B until 30 November 2021, replacing the earlier deadline of 31 August 2021 in the relevant provisos to the existing late-fee notification. The extension operates under the Telangana Goods and Services Tax Act, 2017 and is deemed effective from 29 August 2021.

Representation concerning the respondent bank's board resolution was to be submitted to RBI within two weeks, with supporting documents and service on the chamber-summons applicants. Those applicants could provide their views within two weeks of service. RBI undertook to consider the representation under applicable law and binding court orders, communicate its decision promptly, and in any event within eight weeks of receipt. No further order was required, and the writ petition was disposed of on these terms.

Section 42 of the Foreign Exchange Management Act may apply to a company officer whose consent, connivance or neglect is alleged to have contributed to a company's contravention, even if the officer was not formally a director throughout the relevant period. The officer's operational involvement in the failure to realise export bills requires statutory adjudication. Under Rule 4(3), the adjudicating authority may form a subjective prima facie opinion from the available material without issuing a separate reasoned written order. Where material supports further inquiry and no civil consequence has yet arisen, adjudication may proceed, subject to statutory appellate remedies.

A show cause notice commencing adjudication under foreign-exchange law cannot ordinarily be quashed merely because the noticee asserts non-directorship or non-involvement during the relevant period. Where the notice is based on prima facie material and contains no final finding, the noticee must raise and establish that factual defence before the Adjudicating Authority. The authority must consider the defence before issuing a final order, making a pre-adjudication challenge premature.

Special leave petitions arising under the Foreign Exchange Management Act were dismissed by the Supreme Court. The order provides no reasons, analysis, or substantive determination of any FEMA issue. Its operative effect is limited to dismissal of the petitions, without any stated legal principle or clarification on the underlying foreign-exchange dispute.

Conviction for murder may be sustained despite a charge of dacoity with murder without separate alteration of charge where murder is an essential ingredient of the charged offence, the accused received notice of the material allegations, had an effective opportunity to defend, and suffered no prejudice or failure of justice. Circumstantial evidence may establish murder and disappearance of evidence where the deceased was last seen with the accused, the vehicle was recovered from the accused, the body was recovered at the accused's instance, and the fatal injuries and concealment complete the evidentiary chain. A failure to explain incriminating circumstances is relevant once the prosecution has otherwise proved that chain.