Wholesale price inflation moderated in July, led by a decline in fuel and power inflation and a marginal easing in food-article inflation. Inflation in manufactured products and primary articles increased, making the moderation uneven across groups. Mineral oils, food articles, basic metals, non-food articles, food products, and chemical products remained significant inflation drivers. The output Producer Price Index remained unchanged year-on-year, with lower manufacturing and mining inflation offset by higher agriculture and electricity producer-price inflation.

Post-export amendment of a Free Shipping Bill may be pursued under section 149 of the Customs Act, 1962, where documentary evidence supporting eligibility existed at export. Duty Drawback claims have comparatively stronger support for conversion or processing of Free Shipping Bills, although departmental time limits may be raised. RoDTEP is more fact-sensitive because its declaration is ordinarily required in the Shipping Bill. Lack of AD Code registration is not necessarily a substantive disqualification, and contemporaneous records should support the reasons for filing under a Free Shipping Bill.

Restoration of charitable registration under Section 12A makes a trust eligible for exemption and accumulation benefits under Section 11. Contributions from settlors, including the Government of India and SIDBI, that are demonstrably directed under the trust deed towards the corpus fund are treated as corpus receipts rather than taxable voluntary contributions. The restored registration therefore governs the assessment, excluding qualifying corpus contributions from taxable income and allowing the statutory accumulation deduction under Section 11(1)(a).

Fraud vitiates all transactions, including transactions underlying customs orders. Where the competent authorities found that the relevant transactions were tainted by fraud, no basis existed to interfere with the resulting customs orders. The challenge failed, and the fraud-based finding and consequential customs orders remained effective.

An arbitration clause in an MOU held in escrow remains enforceable where the dispute concerns fulfilment of reciprocal escrow conditions and arbitral adjudication is not expressly or necessarily excluded. The clause is treated as separable from the underlying MOU, and written communications accepting its existence support its invocation. Pending arbitration, substantial payments under the MOU, undisputed execution, and requests to adjust payments may establish a prima facie case for preserving disputed land. Injunctive relief may restrain disposal, alienation, sale, or third-party rights, while disputes over escrow performance and payment character require arbitral evidence. Appointment of a Receiver is unnecessary where an injunction adequately protects the property.

The Tribunals Reforms Act, 2026 centralises qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility for presiding personnel and members of specified tribunals and appellate bodies, overriding inconsistent parent-enactment provisions. Judicial and Administrative Members of Industrial Tribunals are included. Non-temporary vacancies in National Industrial Tribunals or State Government tribunals must be filled in the prescribed manner, with proceedings continuing from the stage at which the vacancy is filled. The framework also applies to specified income-tax appellate tribunal appointments made after commencement.

The First Schedule links specified tribunals, appellate tribunals and adjudicatory bodies with their governing enactments. It encompasses tax, property forfeiture, administrative, railway, securities, debt recovery, telecommunications, electricity, armed forces, environmental, company, consumer, industrial and income-tax matters. The Schedule identifies the sector-specific adjudicatory fora covered by the Tribunals Reforms Act, 2026 framework and the legislation under which each forum operates.

Repeal and savings repeal the Tribunals Reforms Act, 2021 while preserving prior actions and applying the General Clauses Act to the repeal. New appointments are governed by the new statutory framework, while specified existing appointees retain prior service conditions or transitional tenure protections. Pre-existing Search-cum-Selection Committees may complete pending selections before establishment of the National Tribunals Commission, and appointments based on earlier recommendations are deemed made under the new framework.

Power to remove difficulties enables the Central Government to publish general or special Official Gazette orders necessary or expedient to resolve implementation difficulties under the Tribunals Reforms Act, 2026. Any such order must be consistent with the Act, cannot be issued after three years from its commencement, and must be laid before each House of Parliament as soon as practicable.

Section 22 of the Tribunals Reforms Act, 2026 gives the Act overriding effect over inconsistent provisions in enactments listed in column (3) of the First Schedule. In the event of inconsistency, the Act prevails to that extent.

Section 21 grants good-faith protection from suits, prosecutions, and other legal proceedings to the Central Government, the Commission, its Chairperson, Members, officers, and employees. The protection applies to acts done, or intended to be done, in good faith under the Tribunals Reforms Act, 2026, and under rules or regulations made under it.

Central Government may issue rules by notification in the Official Gazette to implement the Tribunals Reforms Act, 2026. Rules may cover Commission service conditions, inquiry committees, Secretariat powers and staffing, annual accounts, and Tribunal Chairperson and Member qualifications, selection, appointment, service conditions and inquiries. Every rule must be laid before both Houses of Parliament and may be modified or annulled, without affecting prior actions taken under it.

Commission regulation-making power permits regulations, after consultation with the Central Government and Official Gazette notification, consistent with the Act and rules. Regulations may address Commission business, vacancy advertisements, application processing and scrutiny, candidate-assessment weightage, and expert empanelment, engagement terms and conflict-of-interest requirements. Every regulation must be laid before both Houses of Parliament, which may modify or annul it; prior actions remain valid.

Section 18 regulates qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility of Tribunal Chairpersons and Members under enactments listed in the First Schedule. The relevant enactments are amended in accordance with the Second Schedule. The Central Government may amend the First Schedule by Official Gazette notification where necessary or expedient, and each notification must be laid before both Houses of Parliament.

Tribunal Chairpersons hold office for five years or until attaining seventy years of age, whichever is earlier. Tribunal Members hold office for five years or until attaining sixty-seven years of age, whichever is earlier. Chairpersons and Members are eligible for consideration for reappointment in accordance with the applicable reappointment provisions.

Section 16 permits removal of Tribunal Chairpersons and Members for insolvency, conviction involving moral turpitude, incapacity, prejudicial interests, abuse of position, incompetence or inefficiency, and paid assignments during tenure. For complaints involving prejudicial interests, abuse, incompetence or inefficiency, or paid assignments, the administering Ministry or Department must conduct a preliminary inquiry and, where supported by material facts and documents, refer the matter for inquiry by the Commission. Removal on these grounds requires that reference and inquiry, followed by appropriate Central Government action on the Commission's recommendation.

Empanelment of experts for assessing candidates for Tribunal Chairperson and Member posts is undertaken by the Secretariat from relevant fields under regulations governing selection, engagement terms, conditions, and conflict-of-interest requirements. Experts conducting suitability assessments serve on the concerned Search-cum-Selection Committee.

Tribunal Chairpersons and Members are appointed by the Central Government on recommendations of the Search-cum-Selection Committee. The Committee may use selection or search for a Chairperson, applies prescribed candidate-assessment procedures, and recommends a selected candidate plus one waiting-list candidate per vacancy. Reappointment assessment includes prior Tribunal performance and may require consultation with the concerned Tribunal leadership. Recommendations must be communicated within three days and processed for appointment within three months.

Search-cum-Selection Committees select Chairpersons and Members of First Schedule Tribunals. Their composition differs according to the post, with Commission members, a retired High Court Chief Justice or Judge, a government Secretary, two suitability-assessing empanelled experts, and a Member Secretary. For State Administrative Tribunals, the concerned State Chief Secretary replaces the Central Government-nominated Secretary. The Committee Chairperson has a casting vote; expert Members and the Member Secretary cannot vote. Recommendations are sent to the Central Government through the Secretariat, and vacancies or constitution defects do not invalidate proceedings.

For online services supplied to unregistered recipients, the recipient's State name recorded on the tax invoice is deemed to be the address on record, making the recipient's location the place of supply. Registered suppliers must record that State name irrespective of supply value for online money gaming, OIDAR services, and all taxable services supplied over a digital or electronic network, whether directly or through an electronic commerce operator. The recipient's State must be declared in outward-supply details, and suppliers must collect this information before supply. Omission of mandatory invoice particulars may attract penal action.