Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on a designated Proper Officer for M/s Capital Foam Traders and M/s Avon Foam Centre. The authorisation operates for 120 days from issuance or until further orders. During that period, the jurisdictional Proper Officer is precluded from exercising powers under those provisions in relation to the specified taxpayers.

Foreign Portfolio Investors investing only in Government Securities are exempt from furnishing investor group details. The exemption extends beyond investments under the Fully Accessible Route to all FPIs whose investments are limited to Government Securities. Withdrawal of the concentration-limit requirement for investments through the General Route makes investor-group identification no longer relevant. Depositories, custodians and Designated Depository Participants must update their systems, and the revised framework takes effect immediately.

Books of account and quantitative stock records maintained regularly and audited should not be rejected merely by applying gross-profit rates or reasoning from earlier search-related years. Rejection and estimated trading-profit additions require specific defects or adverse evidence relating to the relevant assessment year; each year must be independently examined. Where no current-year deficiencies are identified, book results for gold and silver bullion sales should be accepted and estimated gross-profit additions deleted. Delay in filing an appeal may be condoned where the explanation, supported by affidavits, is accepted as sufficient and no defect is shown in the exercise of appellate discretion.

Input tax credit under Ex-Works contracts may be claimed when goods are handed by the supplier to the recipient or the recipient's transporter at the supplier's premises, where property in the goods passes under the contract. Physical receipt at the registered person's business premises is not required for satisfying the receipt condition. Credit remains subject to all other statutory conditions, including business use, and is unavailable for non-business diversion, loss, theft, destruction, write-off, gifts or free samples.

No FEMA or RBI regulatory measure, compliance obligation, legal interpretation, or adjudicatory determination is identified. The subject matter concerns leadership, performance and entrepreneurship, with emphasis on preparation, decision-making under pressure, teamwork, recognising potential and supporting talent. Corporate success is linked with creating opportunities, contributing to society and building a lasting legacy. Zaggle is described as providing enterprise spend management, card-based financial products through banking partnerships and software offerings for corporate customers.

Co-insurance premium apportioned by a lead insurer to a co-insurer is treated neither as a supply of goods nor services where the lead insurer pays applicable GST on the entire premium. Ceding or reinsurance commission deducted from reinsurance premium is similarly excluded where the reinsurer pays applicable GST on the gross premium, including the commission. GST payments for these transactions during the period from 1 July 2017 to 31 October 2024 are regularized on an as-is-where-is basis.

Commissioner (State Tax) authorises Sh. C. L. Roy, as Proper Officer, to complete GST enforcement proceedings arising from an inspection and search initiated against M/s Swastik Plastics. The delegated process covers investigation, show-cause proceedings, adjudication, recovery and related appellate process. Powers under sections 70, 73, 7.4 and 79 are conferred for the taxpayer's tax periods from 2017-18 to 2021-22.

GST facilitation-centre allocation is corrected by substituting the table that maps each assessment circle to a designated GST Sevai Maiyam and the address of its respective Commercial Tax Office. The revised four-column framework identifies the serial number, jurisdiction area, facilitation centre and centre address. It allocates the listed assessment circles across facilitation centres serving Chennai, adjoining districts, central and western regions, and southern jurisdictions. The corrected jurisdiction-to-centre mapping takes effect from 28 January 2025.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Ram Dayal Sharma, Assistant Commissioner, as Proper Officer for M/s Aggarwal Bullion Company. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in relation to the identified taxpayer.

Artificial intelligence may accelerate anti-competitive conduct in digital markets through self-preferencing, discriminatory pricing, tying and market manipulation. Agentic AI may create particular concerns where it monitors competitors' prices and autonomously responds without direct human intervention. Competition law aims to prevent anti-competitive practices, promote competition, protect consumers and preserve freedom of trade, while allowing legitimate growth and innovation. Market dominance is not objectionable in itself; concern arises from abuse of dominance through exclusionary or exploitative practices.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Bhupendra Kumar, Assistant Commissioner, in relation to M/s UNI LIFEKIND. The conferred jurisdiction remains operative for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the specified taxpayer.

Healthcare-sector development priorities seek to expand medical devices, diagnostics, digital health, research, and pharmaceutical machinery through exports, import substitution, and services growth. Free trade agreements are presented as supporting preferential market access, services opportunities, and mobility. Sectoral growth is linked to startup incubation, intellectual-property capability, international research collaboration, technology transfer, and joint ventures. Healthcare self-reliance requires indigenous equipment, critical components, resilient supply chains, shared testing and certification infrastructure, and uncompromising quality standards.

Medical value tourism is proposed to expand through trained caregivers, transparent treatment packages, ethical hospital practices, seamless reimbursement and cashless-payment systems, telemedicine, and verified hospital participation. International patients are intended to receive care through accredited quality systems, supported by interpreters, global outreach, and coordinated healthcare networks. Expansion beyond metropolitan areas must maintain equivalent high-quality care for domestic and foreign patients without discrimination. Certification systems are expected to remain professionally independent and free from unethical influence.

Foreign exchange market conditions caused the rupee to depreciate against the US dollar despite support from FCNR dollar inflows and a softer dollar. Rising crude oil prices, weak domestic equities and global headwinds constrained gains. The outlook remained dependent on foreign inflows, dollar movements, crude prices, market sentiment and inflation data, with geopolitical tensions capable of increasing pressure on the currency.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Hemant Kumar, GSTO, as Proper Officer for M/s Global Star Auto LLP. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to the specified taxpayer.

Reverse charge mechanism applies to director-supplied services only when supplied in the capacity of director. Personal-capacity supplies, including renting immovable property by a director to the company or body corporate, are outside reverse charge liability. Food and beverages supplied independently in cinema halls as part of a service qualify as restaurant service. Where cinema tickets and food or beverages are bundled and satisfy the test of composite supply, the entire supply is taxed at the rate applicable to cinema exhibition service as the principal supply.

Full payment of excise duty and interest before issuance of a show-cause notice precludes penalty under Section 11AC. Personal penalty on a director under the Central Excise Rules requires a finding that the director physically dealt with excisable goods while knowing or believing them to be liable to confiscation. Without that finding, and where the company-level penalty conditions are not established, personal penalty is unsustainable. The requirements for both company and individual penalties must therefore be independently satisfied.

GST rates are clarified for extruded uncooked snack pellets, fish soluble paste and imitation zari thread or yarn, each attracting 5% GST from 27 July 2023, while ready-to-eat extruded snack pellets remain taxable at 18%. Raw cotton supplied by agriculturists to registered cooperatives attracts 5% GST under reverse charge. Goods under heading 9021 attract 5%, except hearing aids subject to nil treatment. Specified past disputes concerning these goods, desiccated coconut, biomass briquettes and areca-leaf plates and cups are regularised on an "as is" basis, with no refunds where GST has already been paid.

Challenge to a special-audit report before completion of assessment was not entertained in writ jurisdiction. Objections to the report may be raised before the Assessing Officer during the assessment proceedings, and any adverse assessment order remains challengeable in accordance with law. Interference at the pre-assessment stage was therefore declined.

Canteen Stores Department (CSD) refund applications under Delhi GST must be processed, mutatis mutandis, in accordance with Central Tax Circular No. 227/21/2024-GST. The guidance applies for implementing the Delhi Goods and Services Tax Act, 2017, to maintain uniformity in handling CSD refund claims. Implementation difficulties may be brought to the office of the Commissioner of State Tax, Delhi.