Electronic filing deadlines for FORM GSTR-3B for May 2020 were differentiated by aggregate turnover in the preceding financial year. Taxpayers exceeding the five crore rupees threshold were required to file through the common portal by 27 June 2020. Taxpayers up to that threshold, whose principal place of business was in Rajasthan, were required to file electronically by 14 July 2020.

COVID-19 GST compliance relief conditionally reduces or waives interest and late fees while retaining GSTR-3B due dates for February, March and April 2020. Higher-turnover registered persons must file by 24 June 2020 to receive nil interest for the initial delay period and reduced interest thereafter; other eligible persons receive nil interest if they file within prescribed dates. GSTR-1 late fee is waived if filed by 30 June 2020. Rule 36(4) input tax credit compliance applies cumulatively for February to August 2020 in the September return, and specified statutory compliance deadlines are extended to 30 June 2020.

Ship-call-based monitoring at Mangalore Customs Commissionerate requires vessel-wise oversight of timely and error-free filing of SCMTR import and export messages and manifests. An Assistant Commissioner is allocated to each vessel to verify filing acknowledgements, coordinate with relevant stakeholders, support resolution of user-level errors and escalate unresolved system issues through the SCMTR cell. Daily ship-call registers and weekly vessel-wise monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses for the Voyage Call Number, Sea Arrival Manifest, entry-inward application, Sea Departure Manifest and Sea Departure Notification-Acknowledgement.

GST compliance relief extends the separate-registration deadline for an IRP/RP to 30 days from appointment or 30 June 2020, whichever is later. No separate registration is required where the corporate debtor furnished all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns. A change of IRP/RP is treated as a change of authorised signatory. Merchant-exporter export deadlines and FORM GST ITC-04 filing for the quarter ending March 2020 are extended to 30 June 2020 where applicable.

Faceless customs assessment is expedited through a higher Risk Management System facilitation level, uniform FAG working hours, a first-decision timeline for Bills of Entry, limited and clearly framed assessment queries, and commodity-based FAG specialisation. Direct Port Delivery is extended to fully facilitated advance Bills of Entry, subject to port, terminal and custodian delivery requirements. Uniform Risk Management System-generated examination orders and First Check routing are introduced. An anonymised ICEGATE escalation mechanism permits importers and Customs Brokers to seek expeditious clearance of Bills of Entry delayed in assessment or examination.

Revisionary jurisdiction for failure to make a transfer-pricing reference cannot rest on a related-party purchase transaction formerly covered by an omitted specified domestic transaction provision, where the omission contains no saving clause for pending proceedings. Revision is therefore unsustainable on that basis. An assessment is not erroneous and prejudicial to Revenue merely because no reference was made to the Transfer Pricing Officer where the Assessing Officer obtained and verified transaction details, contracts, ledgers and supporting bills. The discretionary power to make a transfer-pricing reference does not require a reference in every instance, and revision cannot seek a fuller inquiry after an adequate inquiry and considered view. The revisionary order was quashed.

Money-laundering investigation into an alleged multi-state chit-fund scheme involved searches at premises linked to Wellfare Buildings and Estates Pvt Ltd and its directors, seizure of cash, vehicles, property-related records and digital devices, and freezing of bank accounts. The alleged scheme concerns unauthorised public-fund collection through land-allotment schemes, followed by closure of operations. Allegations include diversion of investor funds, manipulation of financial statements to conceal deposits, and irregular land transactions intended to suppress actual consideration and evade statutory obligations.

Section 80-IA deduction attaches to eligible rail and power undertakings and remains available after amalgamation; captive use does not bar eligible-profit computation. Investment allowance was available for capital work-in-progress components installed and commissioned as part of an integrated plant, while balance additional depreciation could be claimed in the succeeding year. Sales-tax incentives linked to establishing units in backward areas were capital receipts, and further section 14A disallowance required recorded dissatisfaction with the taxpayer's accounts. Valid TDS/TCS certificates supported credit subject to verification. Research deduction could not be limited to Form 3CL quantification for the relevant period, and uncredited refund interest could not increase book profit. CSR assets did not qualify for depreciation; corporate guarantee pricing was 0.5%.

Madhya Pradesh GST administration is amended to provide automatic revocation of registration suspension on filing pending returns, re-credit of electronic credit ledger amounts after repayment of erroneous refunds, and UPI and IMPS payment options. Interest on delayed return filing is limited, in specified circumstances, to tax paid through the electronic cash ledger. Refund procedures cover export of electricity, export valuation, shipping-bill mismatches, and electronic transmission of withheld export refund claims. FORM GSTR-3B, GSTR-9 and GSTR-9C disclosures are revised for electronic commerce supplies, input tax credit, annual-return reporting and HSN particulars.

Scientific research approval is granted to Sir Ganga Ram Trust Society, Delhi, for donation-related tax treatment under the Income-tax Act, 2025, for tax years 2026-2027 through 2030-2031. The institution must comply with prescribed conditions, file an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide each donor a Form No. 16 certificate specifying the donation amount.

Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted under the customs valuation framework. Values for crude palm oil, refined and other palm oil, crude soybean oil, brass scrap and areca nuts remain unchanged. Gold and silver in specified concessional and other qualifying forms are assigned tariff values per prescribed unit of weight. The substituted tables take effect from 11 August 2026.

Correction of the enabling provision for the amendment to the State GST notification dated 14 November 2017 removes the reference to section 16(1). The amendment is to be read as made solely in exercise of powers under section 11(1), on the recommendations of the Council.

Madhya Pradesh SGST corrigendum corrects the wording in Notification No. F-A-3-81-2017-1-V(53), dated 26 July 2022. The phrase "Following further amendments in this" is substituted with "rescinds the", clarifying that the relevant regulatory action is rescission.

Foreign-exchange market conditions placed the rupee under pressure against the US dollar amid West Asia uncertainty, higher crude oil prices, and weaker domestic equity markets. Foreign institutional investor inflows and Reserve Bank of India intervention supported the rupee and limited further depreciation. Reported dollar sales through state-run banks helped contain downside pressure despite rising Brent crude prices and uncertainty concerning the Strait of Hormuz.

Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause ended its refund restriction for pending proceedings concerning integrated tax paid on exports. Proceedings under an omitted rule can continue only where a saving provision or statutory legal fiction preserves them. The GST Council's advisory recommendation for prospective omission did not bind the rule-making authority. The Supreme Court treated the omission as applicable to all pending refund proceedings, dismissed challenges to that application, and dismissed challenges to the rule's validity as infructuous.

GST on actionable claims arising from online gaming and betting, including the retrospective valuation framework for online gaming and casino transactions, stood governed by Supreme Court findings that had already addressed every substantive challenge and prayer raised. No issue remained for independent consideration. The writ petition was dismissed in terms of that judgment and the interim order was vacated. Petitioners could submit replies to the show cause notice within the stipulated period, with the competent authority required to adjudicate in accordance with law and the Supreme Court findings.

GST on actionable claims connected with online gaming, fantasy sports, betting, gambling and casino transactions is addressed alongside the statutory valuation framework and the retrospective operation of the 2023 amendments. The challenge to the levy was dismissed in line with a Supreme Court judgment. The interim order was vacated, and the notice recipient was given eight weeks to respond to the show cause notice, followed by twelve weeks for adjudication.

Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders.

Alternative statutory remedy does not make a writ petition non-maintainable, but its entertainment remains discretionary. The statutory bar on parallel CGST proceedings applies only where State GST proceedings on the same subject matter were initiated earlier. Where the CGST show-cause notice preceded SGST notices, no jurisdictional defect arose under the bar. An earlier order concerning seized goods was distinct from later adjudication following investigation, notice under Section 74 and consideration of the taxpayer's reply, and therefore did not constitute parallel adjudication. In the absence of a jurisdictional infirmity, the petitioners were directed to pursue the statutory appeal, with writ-prosecution time excluded for limitation.

Notification No. 53/2023-Central Tax provides a special procedure for GST appeals filed beyond the ordinary limitation period where the appeal falls within the extended filing period and satisfies the prescribed payment condition. Its scope covers taxpayers unable to file within the statutory period, delayed appeals rejected as time-barred, and qualifying pending appeals arising from orders under sections 73 and 74. A qualifying appeal filed by 31 January 2024 cannot be treated less favourably than an appeal previously rejected solely for delay. Rejection without considering the Notification was treated as unsustainable, requiring remand for a merits determination.