GST enforcement must adhere to statutory conditions, constitutional fairness and the rule of law rather than revenue targets. Input tax credit requires a reliable evidentiary trail establishing actual physical movement of goods, while bona fide purchasers and genuine recipients should not bear the consequences of a supplier's tax-payment default. Demand proceedings for fraud or wilful suppression require the essential statutory elements; absent those elements, such proceedings are unsustainable. Tax demands must also remain within the statutory scope of supply. A valid levy requires certainty regarding the taxable event, person liable, rate and measure of tax; ambiguity in any of these elements defeats the levy. Administrative authorities should address bona fide compliance errors proportionately and act as faithful trustees of statutory integrity.

Statutory restrictions on the sale of fragments apply to transactions that convey, lease, or transfer rights; an agreement to sell alone does not transfer title or ownership. An alleged statutory violation not pleaded or made an issue in the trial proceedings does not form the basis for challenging enforceability. Where the restriction has been repealed before institution of a suit for specific performance and execution of the sale deed would not contravene the repealed law, the agreement remains capable of specific performance.

Post-supply discounts may be excluded where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount in accordance with section 34. Credit notes may also be issued for discounts referred to in section 15(3)(b). The refund provisions are expanded to cover unutilised input tax credit allowed under section 54(3), while export-with-payment-of-tax refund claims are excluded from the restriction under section 54(14).

Rectification under Section 161 is confined to errors apparent on the face of the record and cannot be used to reopen a concluded determination for imposing penalty. Penalty is characterised as requiring proceedings under the applicable provisions for Section 73, Section 74 or Section 74A, including issuance of a show cause notice. Imposition of penalty without such notice is treated as a misapplication of rectification power.

GST on stake-based gaming applies to the supply of actionable claims where money or money's worth is committed to an uncertain outcome in an organised betting or gambling arrangement. Skill in the underlying game does not remove the stake-based character of the transaction. Participants acquire contingent beneficial interests in pooled movable property, and committed stakes become consideration for participation. The platform is the supplier where it controls pooling, participation, gameplay and payouts. Gross stake valuation applies unless a statutory deduction is authorised, with specialised valuation mechanisms governing online gaming and casinos.

Ferro-alloy competitiveness depends on raw-material security, commercially viable domestic mineral access and lower input costs as steel demand expands. Faster exploration and development of manganese, chrome and other critical minerals, supported by mine-auction frameworks that encourage operational production, can reduce import dependence. Measures sought include zero import duties on unavailable-grade raw materials for noble alloys, competitive electricity costs and rationalised electricity levies. Cleaner energy, efficient furnaces, automation and improved raw-material utilisation are also necessary to reduce costs and emissions.

The free trade agreement grants duty-free access across all New Zealand tariff lines for Indian exports and provides Indian tariff liberalisation for a substantial share of New Zealand goods, while preserving exclusions for sensitive dairy, agricultural, industrial and other specified products. It provides duty-free entry, phased levy reductions, and quota-based concessions with minimum import price and other safeguards for identified goods. New Zealand also commits market access for Indian service suppliers and establishes skilled-employment, student-mobility and post-study work visa pathways.

Export consignments with a free-on-board value not exceeding Rs. 3,00,000 are exempt from the requirement to obtain a Registration-cum-Membership Certificate or Certificate of Registration under the Foreign Trade Policy, 2023. The exemption applies notwithstanding the existing registration requirements and is intended to facilitate low-value exports, including exports through postal, courier and emerging channels. Consignments exceeding the prescribed free-on-board value remain subject to a valid Registration-cum-Membership Certificate or Certificate of Registration where otherwise required under the policy.

Anti-dumping duty on Calcined Gypsum Powder originating in or exported from Iran, Oman, Saudi Arabia and the UAE will remain in force up to and including 16 March 2027. The amendment inserts an overriding provision into the existing anti-dumping duty notification, extending its operation notwithstanding the earlier duration provision. The duty may still be revoked, superseded or amended before that date.

Containerised export cargo shut out or not shipped from KPD-1 West may be transferred to NSD only after the custodian selects containers of a shipping line, obtains Customs approval for the prescribed details, and moves them under preventive escort on an MOT basis. Gate verification, inter-terminal permit records, post-shipment reconciliation, periodic reporting, and an indemnity bond are mandatory. Direct Port Delivery containers remaining at KPD-1 West for over 48 hours may be removed to designated areas at CFS JJP and CFS Sonai under the existing DPD procedure. The CFS custodians must manage yard access, maintain movement records, provide reconciliation reports, execute indemnity bonds, and ensure eligible importers are not subjected to additional conditions or charges.

Anticipatory bail under Section 438 CrPC is an exceptional remedy requiring a substantiated special case, with ordinary bail limitations implicitly applicable. It protects against arrest only for an existing accusation or one reasonably arising from known facts; it cannot provide blanket immunity for future offences or allegations. Pre-arrest protection should not be granted where lawful police custody or evidence discovery is genuinely necessary, since cooperation while on bail does not replace custodial interrogation. For offences punishable by death or life imprisonment, and serious economic corruption allegations, relief is ordinarily inappropriate unless material prima facie shows accusations to be false, groundless or substantially mala fide. Bare assertions of innocence, political victimisation or mala fides are insufficient.

Section 74 CGST extended limitation applies only where available material permits a rational prima facie view that tax shortfall, erroneous refund or wrongful input tax credit arose by reason of fraud, wilful misstatement or suppression of facts to evade tax. Conclusive proof is not required at notice stage, but suspicion or a bare allegation is insufficient. Prior scrutiny, audit, inspection or pre-notice communications may supply the factual basis for a DRC-01 notice if they gave the taxpayer meaningful notice. Section 75 prevents confirmation on new grounds and permits treatment under the ordinary regime where the extended-period allegations are ultimately not established.

Outright assignment of an industrial lessee's entire leasehold estate, including the building, is distinguished from the original grant of a lease. Original leasing or renting is treated as a supply of services, but complete divestment without a retained reversionary interest transfers a proprietary benefit arising from land. Such a transfer falls within the Schedule III exclusion for land and specified building transactions, rather than service classification under Schedule II; GST charge therefore does not arise. Classification depends on the deed's substance, including rights retained, the assignee's assumption of lease covenants, and transferred structures. A sub-lease, licence, or continuing rental arrangement may be characterised differently. Approval charges collected by the industrial development corporation remain distinct from assignment consideration.

Supreme Court sought case details from the Enforcement Directorate and Delhi Police to facilitate expeditious criminal prosecution of Unitech directors without causing inconvenience to homebuyers. Protection of purchasers and completion of stalled housing projects remain central concerns. Project revival measures include RERA registration exemption for specified projects to enable stalled homebuyer loan disbursals, scrutiny of loan accounts classified as non-performing, and authority for the Centre-appointed board to raise outstanding funds, sell inventory, and monetise unencumbered assets for completion of housing units.

GSTR-6 filing deadline for Input Service Distributors for December 2024 is extended until 15 January 2025 under the Goa Goods and Services Tax framework. The extension applies to the prescribed Input Service Distributor return and takes effect retrospectively from 10 January 2025.

Regulation 10A permits clarifications through guidance notes or circulars to remove difficulties in applying or interpreting the Finance Company Regulations. It also permits relaxation of strict enforcement of any regulatory requirement in the interest of financial-market development, subject to written reasons being recorded and payment of any specified fee.

The time limit for furnishing FORM GSTR-5 by non-resident taxable persons for the December 2024 tax period is extended until 15 January 2025. The Commissioner of State Taxes exercises delegated power to extend the filing deadline on the Council's recommendations, with reference to the corresponding central tax measure. The extended filing time is deemed effective from 10 January 2025.

Rule 160 requires specified reporting persons or entities receiving Form No. 97 declarations to file Form No. 98 electronically within prescribed reporting deadlines. Registration through the Reporting Portal generates an Income Tax Department Reporting Entity Identification Number, and the principal officer acts as Designated Director for verification. Statements must be digitally signed and uploaded using prescribed utilities. Defects identified through a Data Quality Report require correction statements, while inadvertently filed reports may be removed through deletion statements. Reporting persons or entities must maintain information-security, archival and retrieval policies.

RCMC or Certificate of Registration is not required, wherever otherwise mandated under the Foreign Trade Policy, 2023, for export consignments with a Free-on-Board value of up to Rs. 3 lakh. Export consignments exceeding that threshold continue to require a valid RCMC or Certificate of Registration wherever applicable. The exemption reduces the initial registration burden for MSMEs, artisans, small businesses, first-time exporters and occasional exporters undertaking eligible small-value exports, including through Postal, Courier, e-commerce and other emerging channels.

Intelligence-led narcotics enforcement led to the interception of four trucks in Assam and Tripura suspected of carrying methamphetamine tablets concealed in vehicle cabins. A total of 231.8 kg of suspected methamphetamine tablets, along with all four vehicles, was seized under the NDPS Act, and three persons were arrested. The action involved coordinated surveillance, interception and searches directed at an alleged drug-smuggling syndicate.