A mechanically propelled wheeled vehicle is a motor vehicle where it is suitable or adapted for movement on roads, regardless of its actual operation only within restricted or enclosed private premises. A Reach Stacker mounted on a four-wheeled chassis and designed to travel on depot roads while carrying containers meets that test. Its use solely within an inland container depot and lack of registration do not change its character as a motor vehicle. The stated consequence is that the claimant is entitled to assessment of damages.

Write-off of irrecoverable customs arrears is assigned to designated committees for the respective commissionerates. The committees have full authority to abandon irrecoverable fines and penalties and may write off irrecoverable customs duty up to Rs. 10 lakhs per case, subject to reporting to the next higher authority. Once duty or tax is written off, the associated interest is automatically written off. Proposals must follow the applicable Master Circular on Recovery and Write-Off of Arrears of Revenue and use the prescribed proforma.

Borrowed-services receipts earned by a foreign assessee from its Indian group entity were examined for characterisation as fees for technical services taxable in India. The assessment treated the amounts as consultancy and technical-service fees. Earlier decisions in the assessee's own assessment years had consistently held that such borrowed-services income was not taxable under the applicable treaty. As no new facts or distinguishing material were identified, the established treaty treatment continued to apply, and the receipts were not taxable as fees for technical services.

Voluntary post-clearance revision of Bills of Entry under Section 18A is available through the ICES module. Importers must submit requests on ICEGATE for amendment, deletion or addition of records. Requests undergo Risk Management System treatment and may be facilitated or referred to a Revision Officer, who may approve, query or reject them. Revisions resulting in refund claims are flagged for officer processing and, upon approval, automatically transferred to the Refund Officer under the existing refund workflow.

The PPP framework permits private operators to modernise, operate and maintain school sports stadiums at their own cost, while providing free organised sports training to enrolled students. Operators may commercially offer paid coaching and facilities to external users outside school hours, subject to student-related obligations. Selection is based on technical eligibility and detailed evaluation of sports, PPP, operational and technology capabilities. Agreements have an initial five-year term, with possible extension based on performance, mutual consent and public interest. Child-protection compliance, bank-routed transactions and disqualification for insolvency or statutory and child-safety violations apply.

Mandatory Body Worn Camera use is required for Customs officers conducting physical examination of import cargo to create a transparent and auditable examination record and minimise disputes. Recording must start before packages or containers are opened and continue through completion, covering goods examination, stakeholder interactions, seal condition, opening, verification of description and quantity, and sampling where required. Interruptions must be recorded with reasons. Recordings must be securely retained for two years, or until final disposal where linked to investigation, dispute or litigation.

The NCLT/NCLAT Cell must monitor insolvency matters, represent the department before resolution professionals and tribunals, and protect Government revenue. It must check daily insolvency announcements against databases of pending arrears and pending demands, file timely claims, record case details, and ensure revenue claims are reflected in the corporate insolvency resolution process. The Cell must track orders on resolution, liquidation and withdrawal, update records, and submit monthly case lists. Revenue-recovery and Commissionerate units must maintain and share regularly updated arrears and pending-demand databases.

Quarterly financial reporting records revenue growth and improved EBITDA performance across CDMO, Complex Hospital Generics and Consumer Healthcare operations. CDMO growth was linked to order inflows, higher capacity utilisation, pricing discipline and commercial expansion, while quality compliance included an Establishment Inspection Report for the Sellersville facility and continued Zero Official Action Indicated status. The prior-year exceptional item related to one-time insolvency proceeds from a supplier claim filed before the NCLT. Consumer Healthcare growth was attributed to power brands, e-commerce, premiumisation, pricing and cost optimisation.

Shri Sunil Kumar Gautam, Additional Commissioner of Customs, is designated as the First Appellate Authority under the Right to Information Act, 2005 for the Office of the Commissioner of Customs (General), Air Cargo Complex, Mumbai Customs Zone-III. The designation takes effect immediately and continues until further orders. The authority's jurisdiction covers the Office of the Commissioner of Customs (General), Air Cargo Complex, Mumbai.

International transhipment of Full Container Load and Less than full Container Load cargo is permitted from all seaports and international airports amid maritime-route disruptions. Requests are to receive priority processing after due verification by the authorised jurisdictional Assistant or Deputy Commissioner of Customs. For cargo moving to another Customs station for onward transhipment, prior consent must be coordinated with the transit or destination station to ensure secure storage capacity and logistical support before permission is issued.

Dedicated Tax Recovery Cells are established to centrally record, monitor and recover confirmed customs arrears after the appeal period expires without an appeal. TRCs must maintain case files and recovery checklists, prioritise recoverable arrears, and pursue staged measures including payment demands, bank-guarantee encashment, refund adjustment, garnishee recovery, bank-account attachment, system alerts, detention orders and asset identification. Property attachment and sale procedures apply where recovery remains unpaid. Irrecoverable arrears may be proposed for write-off only after documented recovery efforts fail and no relatable property is available.

GST treatment of security personnel services depends on the supplier's status and the recipient's registration. A private limited company, as a body corporate, is liable to charge and pay GST under forward charge. A proprietorship firm supplying security personnel services to a registered person is covered by reverse charge, with GST payable by the recipient. If the proprietorship supplies to an unregistered recipient, GST applies under forward charge and is payable by the supplier.

Delayed charitable-trust registration renewal may be filed as an application with delay, supported by a condonation petition, founder's death certificate, trustee-appointment resolution, and evidence of administrative disruption. The commentary identifies Form 105 as the replacement for Form 10AB after transition to the Income-tax Act, 2025, while noting continued relevance of legacy condonation mechanisms through transitional provisions. Death and consequential management change may support condonation, but relief is discretionary and requires proper documentation.

Registered persons with aggregate turnover in any financial year not exceeding the prescribed threshold are exempted from filing the annual return under the Rajasthan Goods and Services Tax Act, 2017 for financial year 2024-25 onwards. The exemption takes effect from 22 September 2025.

GST registration biometric authentication facilitation centres in Rajasthan are amended under the Rajasthan Goods and Services Tax Rules, 2017. The centre at serial number 24 is renamed Statue Circle, Jaipur, with a substituted address at the Office of the Principal Commissioner, CGST and Central Excise. The centre at serial number 72 is renamed Vidhyadhar Nagar, Jaipur, with a substituted address at the Office of the Deputy/Assistant Commissioner, CGST and Central Excise. The substitutions take effect from 9 October 2025.

Input tax credit following retrospective cancellation of a supplier's GST registration depends on whether the recipient can establish a genuine transaction and compliance with credit conditions. Original invoices, e-way bills and timely bank payment may support the claim but may not alone prove actual receipt of goods. The recipient should provide stock records, purchase ledgers, goods-receipt notes, consumption or sale records, and delivery evidence. Cancellation from the supplier's initial registration date may invite stricter scrutiny, with inadequate proof creating exposure to reversal of credit, interest and penalty.

Drawback adjudication proceedings concern alleged non-realisation of export proceeds and recovery of allegedly ineligible drawback with applicable interest and penalty. Noticees must file written replies and foreign-remittance evidence, including bank realisation certificates, and may attend personally, through an authorised representative, or by video conference. Virtual participants must provide identification and contact details in advance. Noticees who do not require a hearing may communicate this in writing. Failure to make representation by the scheduled hearing date may lead to an ex parte decision on available records and evidence.

Tax exemption is notified for the Kerala Real Estate Regulatory Authority under Schedule III read with section 11 of the Income-tax Act, 2025, covering registration fees, fees for compensation claims and complaints, and government grants. The exemption for the tax year 2026-27 requires that the Authority not undertake commercial activity, file its return of income as required, and maintain unchanged activities and specified income. Non-compliance results in withdrawal of exemption and initiation of proceedings under the Act.

GST return scrutiny is to be conducted through data-based selection and specified discrepancy parameters, with mandatory scrutiny for identified mismatches and risk-based selection for other parameters. Officers must issue Form GST-ASMT-10 stating all discrepancies and consider replies in ASMT-11. Proceedings may be dropped through ASMT-12 where explanations are accepted or liabilities are paid through DRC-03. Cases involving unsatisfactory replies or failure to correct accepted discrepancies must be transferred to the jurisdictional proper officer for demand action under the applicable provisions, subject to prior approval for higher-value adjudication cases.

Authentication of a notice under Section 148 is satisfied under Section 282A(2) where the designated income-tax authority's name and office are printed, stamped or otherwise written on the notice. A computer-generated notice displaying the issuing officer's name and designation does not require a digital signature under that provision. Authorities from an earlier non-digital context do not govern this statutory authentication requirement. Accordingly, absence of the Assessing Officer's signature does not invalidate the notice or the reassessment proceedings.