Strategic restructuring of IDBI Bank is governed by a flexible bidding framework in which DIPAM's internal practices operate as indicative guidelines rather than rigid legal rules. No a-priori bidding benchmark applies: bidders undertake confidential valuation, while independently appointed agencies prepare contemporaneous fair valuations as comparators for assessing bid reasonableness. Where the highest financial bid is below the reserve price, the further course is left to the Government of India and QIPs cannot subsequently challenge that decision.

Prior approval scrutiny under section 153D turned on whether the approval record demonstrated a consolidated, mechanical, or reasoned approval. The available RTI statement confirmed that approval had been issued but did not include the approval letter or its terms, preventing a finding on application of mind or assessment validity. The additional legal ground was capable of consideration, with examination of the approval record directed before the appellate authority.

Separate assessment-year-specific notice under Section 143(2) is required for a regular assessment because each assessment year is an independent unit. A consolidated notice covering multiple years, including years subject to another assessment regime, does not confer jurisdiction for the relevant year and invalidates that assessment. A notice issued within six months from the end of the relevant financial year is timely, and a subsequent revised return does not itself require a fresh Section 143(2) notice where all revised returns are considered.

Additional evidence comprising purchase and sales records, bills, and supplier and customer confirmations was material to determining whether undisclosed bank deposits represented tobacco-trading turnover and to the resulting additions. Earlier non-production was linked to a challenge to appellate enhancement jurisdiction, while some confirmations became available later. Admission was necessary in the interests of justice because the material went to the root of the deposits' taxability. The deposit-taxability issues and consequential additions required fresh determination after adequate hearing before the Assessing Officer.

GST entry serial-number references are corrected wherever they occur: "3A" must be read as "4A", and "3B" must be read as "4B". The amendment effects renumbering of the identified entries and corresponding cross-references, with no further alteration to operative provisions specified.

Odisha SGST corrigendum corrects cross-references and serial numbering in the Finance Department notification dated 16 May 2020. The reference to "serial no. 3A" is replaced with "serial number 4", while table entries "3A" and "3B" are renumbered as "4A" and "4B", respectively.

Rule 30 of the Second Schedule to the Carriage by Air Act, 1972 establishes an absolute two-year period for damages claims in international air carriage. Expiry extinguishes the substantive right, rather than merely barring the remedy, so domestic limitation-law provisions cannot suspend, interrupt, exclude time from, or extend that period. Although Rule 30(2) applies forum law to the method of instituting an action and timely completion of procedural steps, it does not incorporate domestic tolling rules. The self-contained international regime, its treaty context, and the need for uniform interpretation expressly exclude the Limitation Act, 1963, including provisions on acknowledgment and computation of time.

Odisha Government, acting under section 96 of the Odisha Goods and Services Tax Act, 2017, amends the Finance Department instrument originally issued on 16 September 2017 by substituting serial number 1 and its associated entry. The replacement entry names Shri Nihar Ranjan Nayak as Additional Commissioner of State Tax, Odisha, within the State goods and services tax administrative arrangement.

Departmental GST appeals, applications and special leave petitions are ordinarily barred below prescribed monetary thresholds, but filing remains subject to merits even where a threshold is exceeded. The disputed amount is calculated by reference to the nature of the demand, with aggregate amounts applying to composite orders. Constitutional-validity issues, invalid subordinate legislation or governmental instruments, recurring interpretive disputes, valuation, classification, refunds, place of supply, adverse strictures, costs, and cases requiring contest in justice or revenue interests remain exempt. Non-filing based solely on monetary limits has no precedent or acquiescence effect.

CBIC Circular Nos. 237/31/2024-GST and 238/32/2024-GST, together with the corrigendum to Circular No. 237/31/2024-GST, apply mutatis mutandis under the OGST framework. The clarifications concern implementation of section 16(5) and section 16(6) of the CGST Act and doubts relating to section 128A. They are clarificatory measures intended to secure uniform GST administration, with implementation difficulties referable to the Commissioner of State Tax.

Verification of books of account, bills, vouchers, bank records and contract documents during remand proceedings revealed no discrepancies. Trade creditor information was found to be in order, while random checks of purchase bills, contract bills, job-work charges and expenses also supported the recorded results. The rejection of books and estimation of income at a net profit rate of 8% therefore lacked a sustainable factual basis. Deletion of the addition based on estimated net profit was consequently upheld in favour of the assessee.

GST Suvidha Kendras for biometric Aadhaar verification are to be established at identified locations within the CGST Bhubaneswar Zone and handled exclusively by Central Tax Authorities. Four GSKs with eleven terminals are allocated across the Bhubaneswar, Cuttack-I, Sambalpur and Sundergarh ranges, operating from identified Central division offices and covering the specified State jurisdiction circles.

Jurisdiction over appeals concerning an appellant's alleged role in smuggling gold imported as baggage is governed by the proviso to Section 129A(1). That proviso routes the appeal to the Revisionary Authority rather than the Tribunal. The Tribunal therefore did not examine the allegations or undertake any merits adjudication; the appeal's proper forum was the Revisionary Authority.

Odisha GST exemption treatment excludes agricultural farm produce supplied in packages containing quantities exceeding 25 kilograms or 25 litres from the expression "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and rules made under it. The exclusion modifies the interpretive scope of that expression for the exemption notification and is deemed effective from 15 July 2024.

Clause (a) of the first proviso to Section 129A of the Customs Act excludes Tribunal appellate jurisdiction over matters relating to baggage. Gold brought into India as baggage and seized at an airport falls within that exclusion, including where confiscation is disputed. The appellate order is therefore challengeable by a revision application before the Government of India rather than by an appeal to the Tribunal.

Natural justice requires notice before delay is condoned where expiry of limitation has created an accrued right; after substituted service, delay may be reconsidered and condoned where sufficient cause exists and no objection is raised. Seizure of goods under taxing law requires objective, contemporaneous material indicating an irregularity. Alleged use of a non-prevalent route, immaterial weight variation, and a bill-size difference discovered only after seizure do not independently establish a valid basis, particularly where recorded transactions remain reflected in both parties' account books. Unjustified enforcement action may warrant an impartial investigation and action against responsible officers.

Registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees are exempted from filing the annual return in Form GSTR-9 for that financial year. The exemption operates under the first proviso to section 44 of the Odisha Goods and Services Tax Act, 2017, upon the Council's recommendation.

Eligibility for Technical Member (State) appointment in GST Appellate Tribunal State Benches is relaxed for Odisha Finance Service officers. Completion of fifteen years of Group A or equivalent service now suffices, provided the officer has completed an overall twenty-five years of Government service as a Gazetted Officer. The relaxation applies for ten years from publication in the Odisha Gazette, while all other appointment conditions remain applicable.

Biometric Authentication Officers at mapped GST registration facilitation centres conduct biometric-based Aadhaar authentication, take photographs of registration applicants, and verify original copies of uploaded documents. Head Biometric Authentication Officers supervise these functions for applicants within specified territorial jurisdictions. Territorial Range Heads of CT & GST map future deployment of the specified officers to respective facilitation centres or GSKs whenever required.

Full-rate depreciation on windmill machinery requires reliable proof that the asset reached the project site and was installed and commissioned by the relevant date. A commissioning certificate and electricity-generation material were insufficient where invoices reflected ex-works supply and no transport records, delivery proof, octroi receipts, insurance evidence, or other installation evidence established movement from the supplier's factory to the site. In the absence of proof of timely installation and commissioning, depreciation was restricted to 50% of the prescribed rate.