Standard Input-Output Norms under the Foreign Trade Policy prescribe the permissible import input for manufacture of Meropenem powder for solution for injection or infusion. Applicants must ensure that goods sought to be imported and actually imported are those used or required in the exported product.

Standard Input-Output Norms prescribe the permitted imported inputs and corresponding quantities for manufacture and export of one kilogram of Lumefantrine under the Foreign Trade Policy. Applicants must ensure that goods sought to be imported and actually imported are used or required in the exported product. The specified inputs include 9H Fluorene, Di N Butylamine, Sodium Borohydride, Para Chloro Benzaldehyde and Di Methyl Formamide.

Inherent jurisdiction to quash a charge sheet is exercised sparingly and only where the investigation material fails to disclose a prima facie case or demonstrates illegality, procedural irregularity, or grave injustice. At the charge-sheet stage, review is confined to police-collected material; the accused's proposed defence, factual disputes, witness contradictions, and the truth of allegations require evidentiary assessment at trial. The text states that no basis warranting quashing of the charge sheet or consequential criminal proceedings was established.

The appeal was treated as withdrawn after the appellant's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was accepted and the Designated Committee issued a discharge certificate in Form-4. The tribunal consequently dismissed the central excise appeal as deemed withdrawn, without addressing the underlying excise dispute on merits.

Standard Input-Output Norms permit import of Liraglutide up to 19.8 mg for export of one unit of PLAOBES 6 mg./ml. Pen Liraglutide Injection 18 mg./3 ml. Applicants must ensure that imported goods are used or required in the exported product.

Standard Input-Output Norms permit import of Cyano Acetic Acid 70% up to 0.89 kilogram for manufacture and export of one kilogram of Theophylline (Anhydrous). Applicants must ensure that imported goods are those used or required in the export product.

Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2020-21 are exempt from filing the annual return for that year under the Rajasthan Goods and Services Tax Act, 2017. The exemption, issued under the first proviso to section 44 on the Council's recommendations, takes effect from 1 August 2021.

Refund of tax paid under an incorrect GST head may be claimed where a supply initially treated as intra-State or inter-State is later found to have the opposite character, whether by the taxpayer or in tax proceedings. The claimant must first pay tax under the correct head and file FORM GST RFD-01 within two years from that payment, subject to the transitional period for earlier correct-head payments. Refund is not available where tax has been adjusted through a credit note for the transaction.

Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services and attract GST at 5% without input tax credit, while pre-manufactured ice cream sold by parlors is a supply of goods taxable at 18%. Government-funded coaching under the Scholarships for Students with Disabilities scheme is exempt where the full expenditure is borne by Government. Renting eligible passenger vehicles to State Transport Undertakings or Local Authorities is covered by the exemption for giving vehicles on hire. Mining rights, specified amusement admissions, and job work relating to alcoholic liquor are subject to the clarified applicable GST treatment.

GST classification clarifications distinguish fresh fruits and nuts from dried or processed products, classify tamarind seeds according to sowing use, and treat copra separately from coconut. They prescribe rates for pure henna, sweet supari, flavoured illaichi, brewing and distilling residues, pharmaceutical goods, and laboratory reagents. Separate pricing of a UPS or inverter and external battery results in distinct supplies. The circular also addresses essentiality certificates for petroleum-operation stock transfers, deemed valuation for specified renewable energy projects, and the treatment of fibre drums during periods of rate ambiguity.

Mutual Agreement Procedure (MAP) resolution communicated by CBDT resolved the disputes arising in the appeals. To enable the Revenue to give effect to that resolution under Rule 44G, the parties were permitted to withdraw their respective appeal grounds. The appeals were consequently dismissed as withdrawn, without an adjudication on the underlying issues.

Postal Bill of Export-II requires postal exporters to furnish exporter, parcel, consignee, product, valuation, invoice, duty and tax particulars. Exporters must declare intended claims for export rewards where applicable, zero-rated export treatment, and applicable GST exemptions, while certifying the truth and correctness of the information. The form records product classification, assessable and FOB values, invoice and tax details, and applicable LUT or bond particulars. It also provides for customs examination and issuance of the Let Export Order.

Postal Bill of Export-I for e-commerce exports by post requires exporter, customs broker, consignee, product, parcel, invoice, valuation, tax and online transaction particulars. It records examination reporting and a Let Export Order. Exporters must declare whether they intend to claim MEIS rewards through specified foreign post offices, zero-rate exports under the integrated tax framework, or claim exemption under the central, State, Union Territory or integrated tax laws, and certify the correctness of the particulars.

Measures for releasing prisoners who remain in custody after bail has been granted require coordinated action by prisons, District Legal Services Authorities and the e-prisons system. Bail orders should be promptly communicated and recorded, and prisoners not released within seven days should be automatically identified for follow-up. Legal-services support and socio-economic assessment should facilitate relaxation of unaffordable bail or surety conditions, while temporary bail may be considered where appropriate. Bail conditions should be reconsidered suo motu after one month, and local-surety requirements should be avoided. These measures aim to prevent continued detention solely because of poverty or inability to meet bail conditions.

Territorial jurisdiction of proper officers under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of officers in alignment with jurisdiction assigned under the Rajasthan Value Added Tax framework and related jurisdictional notifications. The order takes effect from 1 November 2021.

Assessment based on material seized from a person other than the assessee falls within the framework of Section 153C, not Section 153A, where no incriminating material is found from the assessee. An alleged partnership does not change the assessee's status for this purpose. Seized documents that are not regular books or transaction records cannot support additions without independent evidence linking them to undisclosed income or expenditure. The rebuttable presumption under Section 132(4A) applies against the person from whose possession the material was found and cannot, without corroboration, justify additions against another person. Selective reliance on uncorroborated material is impermissible.

GST registration functions are assigned to designated State Tax officers under the Rajasthan Goods and Services Tax Act, 2017. Officers of Regular Circles or Wards handle registration applications and verification within their territorial jurisdiction. Joint Commissioners and Deputy Commissioners in Regular Circles handle registration of casual taxable persons and non-resident taxable persons undertaking supplies. Designated officers also handle amendment, cancellation and revocation of cancellation of registration, subject to territorial jurisdiction and applicable pecuniary limits. An Additional Commissioner (Administration) may reallocate work where the designated officer is unavailable.

Addition for unexplained money could not be sustained against a partnership firm after its conversion into a private limited company. The bank transactions relied on were in an account not belonging to the firm, and the firm had ceased to exist upon conversion. Use of the firm's PAN in an individual's savings account was treated as a banking error. As no change in facts or law and no contrary material were identified, the earlier finding was followed, resulting in deletion of the addition.

Cash deposits in a savings bank account could not be assessed as unexplained money of a partnership firm that had ceased to exist after conversion into a private limited company before the relevant assessment year. The account stood in another individual's name, unconnected with the firm's business. Recording the firm's PAN by the bank did not establish ownership of the account or transactions, particularly as the PAN linkage resulted from a banking error. The deposits were therefore not attributable to the former firm, and the unexplained-money addition was deleted.

Return scrutiny verifies the correctness of filed returns through data-analytics selection based on turnover, tax, reverse-charge liability, input tax credit, e-way bill and interest discrepancies. Proper officers must verify relevant portal and back-office data, issue GST-ASMT-10 where discrepancies remain, and consider explanations in GST-ASMT-11. Acceptable explanations or payment of admitted tax, interest and applicable amounts through GSTR-DRC-03 permit closure in GST-ASMT-12. Unsatisfactory responses or failure to correct accepted discrepancies may lead to determination of tax and other dues with prior approval. Scrutiny registers and monthly reporting are required.