The time limit for furnishing FORM GST ITC-04 is extended until 30 June 2019 for declarations concerning goods dispatched to, or received from, a job worker during July 2017 to March 2019. The earlier State Tax notification is superseded, without affecting actions already taken or omitted before supersession.

Intermediary services under GST require three parties, a main supply between two principals, and a distinct ancillary service of arranging or facilitating that supply. The intermediary must act in a supportive broker- or agent-like capacity and cannot itself supply the relevant goods, services or securities on a principal-to-principal basis. A subcontractor performing the substantive outsourced service on its own account is not an intermediary, even when dealing with the principal supplier's customer. The special place-of-supply rule applies only where either supplier or recipient is located outside India.

Section 69A does not apply to cash withdrawn from undisputed disclosed bank receipts where the withdrawals are recorded in the cash book; inadequate evidence of subsequent cash expenditure does not by itself make the recorded withdrawals unexplained money. The related addition was deleted. Contract receipts disclosed in the return and profit and loss account cannot support a further estimated profit addition on the same receipts, and the duplicate addition was deleted. Interest income already offered in the return cannot be separately added again, as this would amount to double taxation; that addition was also deleted. All disputed additions were removed.

Bank deposits cannot be taxed twice through inconsistent characterisation as both unexplained credits based on peak balance and business receipts subject to presumptive taxation. Where the same deposits have already been treated as business turnover and taxed on a presumptive basis, a separate addition for unexplained peak deposits is unsustainable. The peak-deposit addition was therefore deleted.

Unexplained cash-deposit additions under Section 69A need not be confined to demonetisation-period deposits where the assessment record shows that notice covered total deposits in the bank account. Failure to respond to that notice defeats a claim that the taxpayer was confronted only with deposits made during the demonetisation period. The proposed restriction of the addition solely to demonetisation-period deposits was therefore rejected.

Under the transactional net margin method, an extraordinary prior-period gratuity provision arising from a changed actuarial recognition method must be excluded from operating-cost and operating-margin computation because it relates to earlier years; tax deductibility under Section 43B does not govern the profit level indicator. The arm's-length analysis must therefore be recomputed without that expenditure. Comparable entities must also satisfy turnover and functional-similarity filters. High-turnover entities exceeding the applicable threshold, and entities providing materially different services without segmental data, including software consultancy and voice-based call-centre operations, must be excluded from the comparable set for content-related services.

Discretionary bail in an alleged GST-evasion prosecution was declined because the alleged large-scale tax evasion, undisclosed pending criminal cases including earlier GST-evasion matters, and alleged prison misconduct indicated material antecedents and a prospect of repeated similar activity. Non-disclosure of those antecedents weighed against discretionary relief. The applicant was therefore not entitled to bail at that stage.

Bail in alleged GST evasion proceedings was granted because investigation was complete, the complaint had been filed, and neither further custodial interrogation nor recovery was required. The alleged offence was triable by a Magistrate and carried a maximum sentence of five years. Assessment of the goods' value and alleged GST liability had not been properly determined at the bail stage. Release was directed subject to furnishing bonds and sureties.

Bail in a GST tax-evasion prosecution was refused by the High Court because the applicant suppressed pending criminal cases and prior GST-related prosecutions in the bail application, and because of conduct during judicial custody. The Supreme Court granted permission to withdraw the special leave petition challenging that refusal and dismissed it as withdrawn. No adjudication on the merits of the bail request or the High Court's reasoning followed.

Employees' provident fund contributions remain deductible where the employer's bank account was debited by the statutory due date, despite later challan generation caused by EPFO portal glitches or Aadhaar-seeding difficulties beyond the employer's control. Delay during May 2021 arising from unseeded employee UANs did not constitute employer default under the applicable EPFO circular. Interest for advance-tax shortfall under section 234C must be computed only with reference to tax due on returned income. Consequently, the provident fund disallowance is deleted and interest is confined to returned-income tax liability.

Dynamic QR Code compliance applies to B2C invoices issued to Unique Identity Number holders. A UPI ID in the code need not be accompanied by separate bank-account or IFSC details, and an authorised payment collector's UPI ID may be used. Overseas service recipients paying in foreign currency through RBI-approved modes may receive invoices without a Dynamic QR Code. For over-the-counter sales, a uniquely invoice-linked order ID may be used where the invoice is generated after payment. Where payment is partly made or adjusted, the code may show only the balance payable, with full payment details recorded on the invoice.

CBE-XII clearance is limited to free bona fide commercial samples or prototypes within the prescribed value limit and bona fide personal-use gifts within their separate consignment limit. Courier companies may pre-file or post-file the declaration. Commercial samples are distinct from bona fide commercial samples: they require compliance with Import Export Code, marking, annual value and unit limits, declarations and an undertaking for duty liability if declarations are false. Such commercial samples must be cleared under CBE-XIII. Engineering prototypes are subject to certification, disposal or re-export conditions, and bond requirements.

GST exemption applies where the Central Government, State Government or Union territory supplies loan-guarantee services to its undertakings or public sector undertakings for loans obtained from banking companies or financial institutions. Guarantees furnished by a State Government for loans of its own undertakings or PSUs are specifically exempt under Entry 34A of Notification No. 12/2017-State Tax (Rate), with effect from 17 June 2021.

Allegations of fraud in financing, collateral-security and insolvency-related transactions warranted prima facie examination where the valuation report indicated inconsistency between promised financial assistance, the amount released and the later demand for additional collateral. No final determination of fraud was made, but the circumstances could potentially disclose a cognizable offence. The amendment application was allowed, notices were issued in the main and interim-relief proceedings, and temporary protection restrained creation of third-party interests in the additional mortgaged security and coercive recovery action against the directors.

Buyer for TDS/TCS purposes is defined transaction-wise. For purchase of goods, it covers a person exceeding the prescribed business turnover threshold in the preceding tax year, subject to exclusions for notified persons. For specified goods, it includes persons obtaining goods or rights to receive them, while excluding designated public-sector, governmental, foreign-state, club and personal-consumption retail purchasers. Separate definitions apply to motor-vehicle sales, Liberalised Remittance Scheme remittances and overseas tour programme packages, with specified exclusions for governmental bodies, local authorities, passenger-transport public sector companies and notified persons.

Compounding of offences under the Code on Wages, 2019 is clarified to cover any offence under the Code other than offences punishable with imprisonment only or with imprisonment and fine. The corrected wording replaces the earlier reference to compounding offences punishable with imprisonment only, or with imprisonment and fine.

Money-laundering allegations concern claimed payments by Cochin Minerals and Rutile Ltd. to Exalogic Solutions Pvt. Ltd., a company promoted by Veena T., without corresponding services. Searches reportedly yielded handwritten material referring to fund transfers to Dubai and digital material relating to a SIM card obtained in another person's name. Further allegations included overseas fund movement, hawala transfers, and possible thorium or monazite smuggling, all presented as allegations requiring examination.

Import of notified electronics and information technology goods requires Bureau of Indian Standards registration or a consignment-specific exemption from the Ministry of Electronics and Information Technology. Unregistered or non-compliant notified products are prohibited. Importers must re-export consignments without valid registration, failing which Customs may deform and dispose of the goods as scrap. The restriction operates as an Import Policy condition for goods under Chapters 84 and 85 and covers specified computing devices, mobile phones, display equipment, lighting products, power equipment, surveillance devices, and photovoltaic products.

Works contract services for construction of a ropeway on a turnkey basis for a Government Entity do not qualify for the concessional GST rate for original works predominantly intended for non-business use. The public-authority exclusion from business does not apply to Governmental Authorities or Government Entities. Ropeway construction for tourism development is treated as business-purpose construction, is not covered by concessional infrastructure entries, and falls under the residual construction-services entry attracting GST at 18%.

Penalty under Section 271(1)(c) is not leviable where reassessment accepts returned income without any addition or disallowance, leaving no enhancement of taxable income to support penalty. Initiation also requires a valid and considered satisfaction identifying either concealment of income or furnishing inaccurate particulars. Satisfaction referring only to non-filing of the return does not establish either statutory basis. Consequently, penalty proceedings for concealment are unsustainable where the recorded satisfaction does not specify the applicable charge and the assessment creates no additional taxable income.