Section 144C(13) of the Income-tax Act requires the Assessing Officer to pass the final assessment order within one month from the end of the month in which Dispute Resolution Panel directions are received. Where the directions were received by email on 28 September 2024, the statutory period expired on 31 October 2024. A final assessment order dated 3 December 2024 was therefore time-barred, resulting in the limitation issue being decided in favour of the assessee.

External development charges paid by a developer to the Haryana Urban Development Authority constitute contractual payments subject to tax deduction at source under Section 194C. Applying the jurisdictional High Court ruling favouring the Department, failure to deduct tax on those charges results in the payer being treated as an assessee in default under Sections 201(1) and 201(1A), with consequential liability for the applicable default provisions.

Personal insolvency proceedings raised a challenge to the National Company Law Tribunal's authority to constitute a five-member bench after a split verdict. The challenge contended that the mechanism for differing views permits reference to another member or members, but does not authorise a five-member bench. The larger bench stayed the third member's order, restricted asset alienation, and suspended an order permitting settlement of personal-guarantee claims. The dispute concerned the validity of that bench, the split-verdict reference procedure, repayment-plan eligibility, and pending creditor appeals.

Activities or transactions for consideration between a person other than an individual and its members or constituents are retrospectively treated as supplies between separate persons. Input tax credit requires supplier-furnished outward-supply invoice or debit-note details to be communicated to the recipient. Annual returns may include self-certified reconciliation statements, while interest on delayed returns generally applies only to tax paid through the electronic cash ledger. Detention and seizure provisions are recast around penalty payment, notice and order timelines, disposal of goods on non-payment, and a pre-deposit requirement for appeals.

Clarification advance-ruling application was treated as infructuous and withdrawn after the applicant and its authorised representative failed to attend repeated personal-hearing notices. The non-attendance was construed as lack of interest in pursuing the requested clarification. The application was consequently dismissed as withdrawn, without any clarification being issued.

Repeated notices for personal hearing were issued in GST advance-ruling proceedings on a clarification application. Neither the applicant nor an authorised representative attended the hearings. Continued non-appearance was treated as lack of interest in pursuing the clarification request, and the application was regarded as infructuous and dismissed as withdrawn.

Goods and services tax amendments extend composition restrictions to supplies of goods or services, revise registration cancellation and revocation procedures, and permit specified invoicing alternatives for services. Penalty and offence provisions cover persons who cause specified wrongful transactions and retain their benefits, including fraudulent input tax credit availment without invoices. Transitional credit claims are made subject to prescribed time limits and procedures retrospectively. The Government may extend compliance deadlines affected by force majeure, with permissible retrospective effect, while the period for resolving implementation difficulties is enlarged.

Court-recorded assurances given through counsel on a party's instructions bind that party as undertakings. Wilful breach may constitute civil contempt under Article 129 and the Contempt of Courts Act, particularly where public advertisements or statements conflict with the assurance and promote prohibited claims of cures or permanent solutions for specified diseases. An apology coupled with justification does not demonstrate contrition. However, a later unconditional apology may purge the breach where supported by effective remedial action, including withdrawal of advertisements, public apologies, and cessation or recall of products affected by licence suspension. Strict future compliance with undertakings and applicable advertising law remains required.

Advance ruling application was treated as withdrawn because neither the applicant nor its authorised representative attended repeated personal-hearing notices. The request for clarification was regarded as infructuous and dismissed as withdrawn without any substantive determination.

An advance-ruling application for clarification was listed for repeated personal hearings after examination of issue pendency and comments from the jurisdictional tax officer. Neither the applicant nor an authorised representative attended. The continued non-attendance was treated as lack of interest in pursuing the clarification, rendering the application infructuous and resulting in its disposal and dismissal as withdrawn.

An application seeking clarification through advance ruling was treated as infructuous and dismissed as withdrawn after the applicant and its authorised representative failed to attend repeated personal hearings. Continued non-attendance was construed as lack of interest in pursuing the requested clarification.

In a demerger, input tax credit is apportioned by the ratio of assets transferred to the assets of the relevant State-level unit, with all business assets included in asset value. The formula applies to aggregate unutilised credit, including central tax, State or Union territory tax, integrated tax and cess, and also extends to partial business transfers with liabilities. The asset ratio is determined on the appointed date of demerger and applied to the electronic credit ledger balance on the date FORM GST ITC-02 is filed.

GST exemption for electronically delivered public services depends on the identity of the supplier and the nature of consideration. An authorised service provider is not equated with the State Government merely because it delivers notified services electronically. User charges collected separately from, or in addition to, statutory departmental fees constitute consideration for services supplied by that provider. Government-service exemptions do not extend to these user charges, including charges recovered from citizens, business entities or government entities; they are taxable supplies under GST.

GoCredit's Loan App Checker allows borrowers to search lending apps against the public Digital Lending App directory and identify the regulated lender, grievance contact and RBI Ombudsman escalation route where a match exists. Regulatory reporting by regulated entities enables app-level verification, while borrowers should also check the lender named in app disclosures and loan agreements. A directory listing is a regulated-entity disclosure, not RBI approval or endorsement. Unmatched apps should be assessed through verification steps and reported through official channels where appropriate.

Appeals against adjudication orders under the BGST Act lie before the prescribed Appellate Authority. Non-constitution of the Appellate Tribunal does not justify keeping such appeals pending. Tribunal appeal limitation runs from the later of communication of the appellate order or the date on which the President or State President enters office. The applicable period is three months for an aggrieved person and six months for Government appeals. Appellate Authorities may record this position in their orders and should dispose of pending appeals expeditiously.

GST refund claims may club successive tax periods across different financial years where otherwise eligible. Accumulated ITC refund under the inverted duty structure is unavailable when input and output supplies are the same goods despite a later GST rate reduction. For tax refunds other than zero-rated supplies or deemed exports, cash-paid tax is refunded in cash and credit-ledger-paid tax is re-credited as ITC. Accumulated ITC refunds are restricted to supplier-uploaded invoices reflected in FORM GSTR-2A, and applicants must state invoice HSN/SAC details where applicable.

Section 144C(13) requires a final assessment order to be passed within the prescribed period after Dispute Resolution Panel directions. Where the Panel issued directions on 24 January 2022, the statutory period expired on 28 February 2022. A final assessment order issued on 5 August 2022 was consequently beyond limitation, void in law, and quashed in favour of the assessee.

Section 144C(13) requires completion of assessment within one month from the end of the month in which the Assessing Officer receives the DRP directions. Receipt of a consequential TPO order does not extend or defer that limitation period, because the statutory trigger is receipt of the DRP directions. Where the DRP directions were received in June 2022, a final assessment order issued in October 2022 fell outside the prescribed period and was treated as time-barred, null and void, and liable to be quashed.

The deadline for filing applications to settle tax disputes under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 is further extended until 30 March 2026. The extension applies to applications made under the statutory settlement mechanism and takes effect immediately.

A separate optional composition levy is introduced for registered persons ineligible for the existing composition scheme, subject to a preceding-year aggregate-turnover ceiling, a prescribed tax rate capped at three per cent of turnover in the State, and conditions barring non-taxable supplies, inter-State outward supplies, specified electronic-commerce supplies, notified manufacturers or service suppliers, casual taxable persons, and non-resident taxable persons. Aadhaar authentication, proof of possession of an Aadhaar number, or prescribed alternative identification becomes required for registered persons and persons seeking registration, subject to notified exemptions.