GST Time of Supply determines when tax liability arises, affecting reporting, payment, applicable rate, input tax credit timing and interest exposure. For goods, the earliest of invoice issuance, the last permissible invoice date or payment receipt generally governs. Services depend on invoice date, service provision and payment receipt. Reverse charge shifts liability to the recipient under separate timing rules. Vouchers, continuous supplies, advances and rate changes require specific analysis. Accurate invoices, contracts, payment records and reconciliations are essential to prevent short payment, interest and reporting disputes.

GST Place of Supply determines where a supply is deemed to occur and whether CGST with SGST/UTGST or IGST applies. Analysis must identify the taxable supply, its character as goods or services, supplier and recipient locations, and whether the transaction is domestic, cross-border, import-related, or export-related. Goods and services follow different general and special rules. After determining Place of Supply, comparison with the supplier's location generally establishes intra-State or inter-State character. Proper contractual, delivery, transport, registration, and service records are essential to support classification, tax treatment, zero-rating, input tax credit, and compliance.

Pan masala packaging is proposed to be limited to paper, paperboard, cellulose, wholly plastic-free naturally derived materials, tin and glass, while excluding synthetic polymers, copolymers, laminates, aluminium foil and metallised layers. The measure remains a draft amendment and is not immediately enforceable until finalised. Paper-based appearance alone will not establish compliance: manufacturers must assess all coatings, adhesives, barrier layers and other components. Extended Producer Responsibility compliance does not legalise packaging prohibited by material restrictions. Alternative packaging must remain safe for food contact and preserve product integrity.

Inherent quashing jurisdiction should not be used to terminate cheque dishonour prosecutions where the complaints prima facie establish the statutory ingredients and defences concerning security cheques, coercion, liability, notice service or settlement require evidence. At an advanced evidentiary stage, resolving such disputes would amount to a mini trial; factual defences remain for the Trial Magistrate. Separate complaints based on separate demand notices for dishonoured cheques are maintainable, while a consolidated notice may support a combined complaint. Non-disclosure in income-tax returns and breach of cash-transaction restrictions do not by themselves rebut the statutory presumption or render the underlying debt unenforceable; fiscal contraventions attract prescribed penalties.

Interim moratorium under Section 96 of the Insolvency and Bankruptcy Code applies only to proceedings concerning the personal debt of an individual undergoing insolvency resolution. A company's debt remains distinct from its directors' personal debts because of its separate legal identity. Directors and responsible persons may face prosecution for cheque dishonour under Sections 138 and 141 of the Negotiable Instruments Act through statutory vicarious liability, which does not change the corporate character of the underlying debt. Such prosecution is penal rather than merely debt-recovery action and is not stayed by the personal insolvency moratorium. A possible moratorium on compensation recovery does not justify suspension of the criminal trial.

Statutory interest on a delayed refund remains payable after the principal refund has been released. Clearance of the principal amount resolves only the refund claim, while the ascertainable release date enables quantification of interest under the applicable refund rule. The interest must therefore be calculated and released to the assessee.

Cenvat credit on fuel oil received under duty-paid invoices cannot be denied where the recipient establishes receipt, accounting and use in manufacture. The recipient is not required to reassess whether the supplier's activity amounted to manufacture or the supplier's duty liability. Credit disclosed in ER-1 returns negates suppression of facts, so extended limitation cannot be invoked on that basis. The excise-duty demand is consequently unsustainable both on substantive entitlement to credit and limitation.

CENVAT credit of service tax paid for transporting fly ash from a captive thermal power plant to an ash pond is admissible where electricity generated by the plant is used to manufacture dutiable final products. Fly ash arises from that electricity generation, and its transportation and disposal constitute necessary environmental-compliance activities connected with manufacturing operations. Clearance of fly ash on payment of excise duty further supports the nexus with dutiable production. The same rationale applies consistently to subsequent periods where the issue has been resolved on identical facts.

Cenvat credit on input services remains admissible where service-provider invoices are issued to the head office, despite its lack of Input Service Distributor registration, if receipt and accounting of the services can be verified. Rule 9 of the Cenvat Credit Rules, 2004 permits verification notwithstanding defects in invoice particulars. During the relevant period, no requirement mandated proportionate distribution of credit through a registered Input Service Distributor. Absence of such registration was therefore a procedural irregularity where it produced no unintended credit benefit or revenue loss, making denial of credit solely on that basis unsustainable.

Service classification turned on the dominant nature of the composite contract: excavation, earthwork, transportation, filling, dozing, compacting, dust suppression and rock handling were treated as Site Formation and Clearance Service rather than Works Contract Service. A sub-contractor supplying taxable services to a main contractor bears an independent service-tax liability, notwithstanding the main contractor's payment of tax on the contract value or availability of input credit. However, an interpretative controversy over taxation of sub-contractor services, absent cogent evidence of wilful suppression or deliberate misstatement, precludes use of the extended limitation period. Recovery was therefore barred by limitation despite the underlying tax liability.

Services performed by an Indian branch for external commercial borrowing facilities booked by its Singapore head office were not intermediary services. As the branch and head office were the same legal person, their internal activities could not constitute services between separate persons. Intermediary status also requires three parties, an identifiable main supply between two principals, and a distinct ancillary facilitation service. The Indian office undertook origination, structuring, credit assessment and monitoring on its own account, while the head office contracted for and bore the credit risk. Its remuneration was not consideration for facilitating supplies to borrowers. Rule 3 governed place of provision, rather than Rule 9(c), so no service-tax liability or consequential penalties arose.

Service tax liability on fees charged as "Standard & Labelling" and "Processing Fee" was examined under Technical Inspection and Certification Service as defined in the Finance Act, 1994. The Tribunal had relied on an earlier decision that was not challenged and had attained finality. Consequently, the appeal against the service tax treatment of those fees was dismissed.

Referral charges earned for promoting and marketing vehicle-loan and insurance facilities, including informing dealers and customers and facilitating customer referrals, fall within taxable Business Auxiliary Service under the Finance Act, 1994. Service tax therefore remains payable on that consideration. Where the entire short-paid service-tax liability is discharged before issuance of a show-cause notice, the pre-notice payment framework requires that notice not be issued. Uncertainty over the taxability of referral income explained its non-disclosure in returns; consequently, penalty for suppression under the Finance Act, 1994 cannot be sustained and is set aside.

Restoration of a company petition dismissed for want of prosecution may be granted after the thirty-day period in Rule 48(2) of the National Company Law Tribunal Rules, 2016 where sufficient cause exists. Rule 48(2) does not create an absolute bar on delayed restoration and must be read with Rule 11, which preserves inherent powers to secure the ends of justice. An unrebutted explanation that counsel missed a preponed hearing, coupled with a delay-condonation application that was not placed before the Tribunal, supported condonation. The delayed restoration application was maintainable, and the company petition was restored for decision on merits.

Disciplinary orders issued under Section 220(2) of the Insolvency and Bankruptcy Code are appealable before the National Company Law Appellate Tribunal under Section 220(7), including orders passed after consideration of a show-cause notice under Section 219 that do not finally determine the consequences of alleged misconduct. Because the statutory appeal mechanism was operative when the disciplinary order was issued, it constitutes an efficacious alternative remedy. A writ challenge should therefore not be pursued at the first instance, and the challenge must proceed through the statutory appellate route.

Admission of a corporate insolvency resolution process application was not vitiated by reliance on photocopies where an undisputed information utility record established default. Section 7 permits default to be ascertained from an information utility record or other evidence furnished by the financial creditor. The corporate debtor's loan availing and pleaded default date were also established, with the default recorded as conceded before the adjudicating authority. Any challenge to the accuracy of that factual recording required prior correction of the adjudicating authority's order. The admission order was therefore sustained.

Section 61 of the Insolvency and Bankruptcy Code provides a broadly worded appellate remedy to every person aggrieved by an adjudicating authority's order under Part II of the Code, without limiting the category of appealable orders. Although constitutional jurisdiction under Articles 226 and 227 is not curtailed by statute, judicial discipline requires an aggrieved party to pursue the statutory appeal mechanism before invoking writ jurisdiction. Consequently, a writ petition challenging a National Company Law Tribunal order in liquidation proceedings should not be entertained where the appellate remedy under the Code is available.

Interim relief against a securities-market debarment was limited to completing an approved preferential issue of fully convertible warrants after penalty deposits. Public-shareholder approval, the company's substantial public shareholding, the capital-raising purpose, and the absence of allegations that the company dealt in securities supported this limited protection. The debarment otherwise remained effective, the underlying merits were left open, issuance time was extended by one week, and ordinary-course mutual-fund transactions were permitted.

Information under the Right to Information Act, 2005 extends to material held by or under the control of a public authority. Information concerning a private body is disclosable only where the public authority may access it under another law and subject to that law's conditions and restrictions. A public authority need not collect, collate, create, or obtain material absent from its records merely to answer an information request. Directions requiring a regulator to procure information from a private exchange for disclosure were inconsistent with these limits and unsustainable.

Forfeiture of 25% of a successful e-auction bid, including a refund claim, requires examination under Section 74 of the Indian Contract Act, 1872. The relevant issues include whether the Official Liquidator suffered loss, whether the e-auction terms distinguish between earnest money deposit and security deposit, and whether forfeiture applies to 10% EMD or 25% of the bid amount. These matters require fresh consideration, with no final merits determination on forfeiture or refund.