Limitation extension under the Gujarat GST regime is restricted to judicial and quasi-judicial proceedings involving appeals, reviews, revisions, rectification and similar statutory proceedings against quasi-judicial orders. Taxpayer compliances, original adjudication and other actions remain subject to statutory or notified timelines. Authorities may continue pending quasi-judicial hearings and disposal of refund, registration revocation and demand matters. Scrutiny, summons, search, enquiry, investigation, arrest, show-cause notices, reply periods and order passing are outside the extension.

The Competition Commission of India (Commitment) Amendment Regulations, 2026 extend the period for submitting commitment applications and the period for submitting preliminary observations. They also extend the overall period for concluding commitment proceedings, excluding time taken by an applicant or other party to provide information, clarifications or responses. If proceedings are not concluded within the adjusted period, the underlying inquiry resumes. Defective commitment applications must be returned for correction and refiled within the prescribed period; the original fee is adjusted on refiling, while failure to cure defects renders the application invalid. The amendments also update cross-references to the CCI (General) Regulations, 2024 and take effect upon Official Gazette publication.

An incorrect claim apparent from information in a TDS/TCS statement includes a claim based on an entry inconsistent with another entry in the same statement. It also includes a claim using a tax deduction or tax collection rate not in accordance with applicable income-tax provisions. The Income-tax Act, 2025 applies this definition jointly to TDS and TCS, whereas the Income-tax Act, 1961 contains separate equivalent definitions for TDS and TCS statements.

ECCS introduces phased electronic clearance of CSB-V exports of non-document consignments at the Courier Terminal, with Risk Management System functionality. Authorised couriers electronically file CSB-V and pre-export manifests, while custodians record arrival and shipment details. All consignments undergo X-ray screening, and risk-selected or suspicious goods undergo physical examination before Let Export Order. ECCS automatically generates flight-wise manifests after clearance and supports approved flight amendments, query responses, detention processing and eligible back-to-town requests. Pilot deployment applies to selected flights, while remaining shipments initially continue through manual clearance.

Fake-invoice transactions are assessed by distinguishing nonexistent supplies from fraudulent ITC use. Issuing an invoice without actual supply does not create tax liability or attract demand recovery against the issuer, but attracts penalty for issuing such invoice. A recipient that avails and uses ITC without receiving goods or services to pay tax on genuine outward supplies faces recovery of ineligible ITC, interest and penalty. Where fake ITC is merely passed onward through invoices without supply, demand recovery is not required in the specified case, though penalties apply for invoice issuance without supply and wrongful ITC use.

Agricultural land is defined differently for income-tax withholding purposes depending on the relevant transaction. For transfer-of-property withholding, agricultural land in India excludes land in specified urban areas. For compensation on acquisition, agricultural land in India includes land situated in those areas. Under the Income-tax Act, 2025, this distinction applies to the respective TDS/TCS categories, determining the treatment of urban-area agricultural land.

Withdrawal of the special leave petition was permitted, with the criminal adjudication proceeding to continue subject to the accused's cooperation. The accused undertook to cross-examine witnesses on scheduled dates without seeking adjournments. The trial court was requested to expedite the trial, particularly because multiple witnesses remained to be examined, and to endeavour to complete it within the indicated timeframe. The special leave petition was disposed of without determination of the underlying central excise allegations.

Unregistered recipients may claim refund of tax borne on cancelled construction-service agreements or terminated long-term insurance policies only where the supplier's credit-note period has expired. The claimant must obtain PAN-based temporary registration in the supplier's jurisdiction, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, the supplier's certificate, and supporting evidence. Claims are invoice-tax limited, require separate applications for different suppliers, and are refundable only proportionately where the supplier has made a partial repayment.

GST dues of a corporate debtor finalised under the IBC are subject to the reduction determined through insolvency proceedings. Pre-CIRP dues are operational debt, for which coercive recovery is not permissible against the corporate debtor. IBC proceedings are treated as "other proceedings" under Section 84 of the Bihar GST Act. Where a confirmed demand reflected in FORM GST DRC-07 or DRC-07A is reduced, the jurisdictional Commissioner must issue FORM GST DRC-25 and recovery may continue only for the reduced amount.

No Claim Bonus deducted from insurance premium is not consideration for a supply by the insured, since the insured is not contractually obliged to refrain from lodging claims. Where the bonus and its conditions are disclosed in the policy and the discount is recorded in the invoice, it is deductible in valuing insurance services and GST applies to the actual premium payable after deduction. E-invoicing exemption for specified entities or sectors applies to the entity as a whole, covering all its supplies of goods and services.

Illicit trade in elephant ivory and articles manufactured from it is prohibited under the Wildlife (Protection) Act, 1972, supporting India's CITES obligations. Enforcement action against a wildlife-trafficking syndicate resulted in the interception of four persons and seizure of 54 carved ivory artefacts. The seized articles and apprehended persons were transferred to the State Forest Department for further investigation. The action forms part of continuing measures against unlawful trade in wildlife derivatives and biodiversity threats.

Japan recorded its highest July import and export values since comparable statistics began, but continued to experience a trade deficit as rising energy costs increased import expenditure. Higher crude oil prices and disruption to Middle East supply routes affected an economy reliant on imported oil, while a weak yen raised the cost of fuel, food and raw materials. Strong automobile, semiconductor and electronics exports benefited from currency weakness, which also increased the yen value of overseas earnings.

Alternative statutory remedy under the GST appellate framework ordinarily requires exhaustion before writ jurisdiction is invoked, even where adjudication is alleged to have exceeded the show-cause notice. After a first appeal has been decided, challenges to the validity or jurisdiction of adjudication may be pursued before the GST Appellate Tribunal where that remedy remains available. The continuing appeal period, extension of limitation and reduced pre-deposit requirement support recourse to the appellate mechanism. Recovery is not to proceed during the available period for a further appeal unless considered expedient in the interest of revenue upon recorded reasons.

Appeals from Debts Recovery Tribunal orders must ordinarily be filed before the jurisdictional Appellate Tribunal within 30 days of receipt, subject to condonation for sufficient cause. The memorandum must be filed in the prescribed form with required paper books, challenged-order copies, and authority documents where applicable. An appellant ordinarily must deposit 75% of the determined debt, though the Appellate Tribunal may waive or reduce the deposit for recorded reasons. The Appellate Tribunal follows natural justice, regulates its own procedure, and has specified civil-court-like powers.

Section 129(3) requires a penalty notice within seven days of detention or seizure and a penalty order within seven days from service of notice. These sequential periods are mandatory restraints on coercive detention and penalty powers, not procedural formalities. A timely notice cannot cure a delayed order, and release against security, lack of prejudice, administrative circumstances, or a taxpayer's request for time do not extend limitation. An underlying e-way bill contravention may justify proceedings, but cannot validate a penalty order made after the statutory period.

Withdrawal of a tendered resignation depends on competent acceptance, subsequent ratification where initial acceptance lacked authority, and the parties' conduct. Ratification by the legally empowered authority relates back and cures the initial defect. Resignation may become irrevocable where the employee sought early release, accepted final settlement and no-dues formalities, and entered subsequent employment. Although withdrawal before actual relieving is ordinarily recognised, the competent authority may refuse it for recorded and communicated reasons, including a rational finding that the request was opportunistic.

GST classification of a Wind Turbine Generator turns on whether it remains movable goods despite installation on an earth-embedded foundation. Attachment for stability, safety or operational efficiency is functional and does not alone establish immovability. Where the turbine can be dismantled, transported, re-erected and used without losing identity or marketability, the foundation and turbine must be treated separately. Since works contract classification is confined to immovable property, naturally bundled supply, erection, installation and commissioning of a movable turbine may be treated as composite supply, with tax treatment following the principal supply.

Composite supply requires multiple taxable supplies that are naturally bundled, supplied together in the ordinary course of business, and include a principal supply. It is taxed as the principal supply. Mixed supply consists of independent supplies made together for a single price where composite-supply conditions are absent, and it is taxed at the highest applicable rate. Classification turns on commercial substance, including customer expectations, industry practice, contractual terms, independent utility, and whether components are ancillary. Businesses should identify each component, test natural bundling and principal supply, then assess mixed-supply treatment only where the composite-supply test fails.

Plastic-pollution reduction requires prevention at the point of consumption through refusal of unnecessary single-use plastic, reduced packaging, reuse of durable alternatives, non-littering and source segregation. Public spaces are shared spaces, making responsible disposal a civic duty rather than a task left solely to municipal workers or sanitation staff. Families, schools, communities and businesses can promote reusable products, practical environmental education, packaging reduction and waste recovery. Municipal systems must provide collection, bins, segregation, recycling and managed processing, supported by fair anti-littering enforcement, education and awareness.

ISO/IEC 27001:2022 requires an Information Security Management System based on confidentiality, integrity, availability, risk-based management and continual improvement. Organisations must define ISMS scope, assess assets, threats, vulnerabilities and risks, select treatment options, establish leadership accountability and implement suitable organisational, people, physical and technological controls. Performance is assessed through monitoring, internal audits, risk reviews and management reviews, followed by corrective action. Certification commonly includes gap analysis, implementation, training, internal audit, management review, remediation and staged external audit, with ongoing surveillance supporting continued compliance.