Cheque-dishonour complaints may be instituted only by the payee or a holder in due course. The notes explain that the statutory presumption applies to a holder entitled in their own name to possess the cheque and recover its amount. A deceased payee's spouse was neither the named payee nor an endorsed holder, and the complaints disclosed no probate, letters of administration, succession certificate, or other judicial authority permitting recovery, demand, or valid discharge. As process was issued on the incorrect premise that the cheques were issued to the complainant, the statutory bar rendered the complaints not maintainable. The process orders and consequential proceedings were quashed to prevent abuse of process.

Allowed for Shipment Request and Stuffing Cancellation messages under the Sea Cargo Manifest and Transhipment Regulations, 2018 are operational pan-India from 25 May 2026. After a custodian files the container-wise Stuffing message, an Authorized Transhipper must file the Shipping Bill-wise ASR message to indicate cargo readiness for transhipment; successful filing moves the Shipping Bill to the next queue. The SFCN message permits custodians to reset a submitted Stuffing message. Subsequent export-leg messages depend on SF and ASR operationalisation.

Specified Business Audit Wings are assigned to scrutinize refund, rectification, and other orders under the Rajasthan Goods and Services Tax Act, 2017 where demand has been reduced from the corresponding show-cause notice for the relevant financial years. The assigned offices must verify the legality and correctness of such orders to safeguard revenue interests and submit findings and reports to the Additional Commissioner (GST), Headquarters, Jaipur at intervals as directed.

Vacant possession of the school property was required after the title holder acquired ownership through a registered conveyance pursuant to Supreme Court directions. The earlier permission allowed the school to operate only until the end of the academic year following acquisition of title, and that period had expired. A request for a substantially longer occupation was not accepted. To avoid disruption during the ongoing academic session, the school was permitted to continue operating without interference until 31 May 2022, subject to furnishing an undertaking within four weeks to deliver vacant possession by that date.

Specified co-insurance premium apportionment and insurer services involving deduction of ceding or reinsurance commission are treated as neither supply of goods nor supply of services, subject to GST payment on the full insured premium by the lead insurer and on gross reinsurance premium, inclusive of commission, by the reinsurer. GST payments on these transactions for the stated past period are regularized on an "as is where is" basis.

Where FORM GSTR-9C is mandatory, the annual return is complete only when both FORM GSTR-9 and FORM GSTR-9C are furnished. Late fee under section 47(2) applies from the annual-return due date until the complete annual return is filed; it is not separately levied for delays in the two forms. Where FORM GSTR-9C is not required, FORM GSTR-9 determines completion. Excess late fee may be waived for eligible delayed complete annual returns up to the financial year 2022-23 if FORM GSTR-9C is furnished by the specified date, without refund of late fee already paid.

Late fee for delayed filing of TDS statements under section 234E operates automatically as a fixed charge for additional departmental services arising from delayed compliance. It is characterised as neither tax nor penalty. The provision contains no power to condone the filing delay, and the automatic levy is stated to be non-appealable. Delayed TDS statement filers therefore remain liable for the prescribed late fee without a statutory appeal mechanism against that levy.

Bond-to-bond transfer of warehoused imported goods requires a Transshipment Bond processed through the ICEGATE Warehouse Module. After acceptance of the transfer request by the proper officer at the source warehouse, the importer or authorised Customs Broker must submit the prescribed bond and supporting documents to the Turant Suvidha Kendra. Following scrutiny, a Job Number is generated in ICES and approved by the Deputy or Assistant Commissioner, after which a Transshipment Bond Number is issued. The bond secures safe removal, re-warehousing or satisfactory accounting of goods, and payment of customs duty where demanded.

Late fee under section 234E could not be adjusted through section 200A processing for TDS statements filed before 1 June 2015, because the statutory mechanism permitting computation of that fee in processing became effective only from that date. The first appellate authority should take a lenient view of delay where fee demands became known through the departmental portal after business closure and the substantive challenge is covered in favour of the assessee. Appeals should therefore be adjudicated on merits. Return-processing machinery can compute a statutory levy only where it expressly authorises that computation, and a subsequent enabling amendment does not validate prior-period processing.

Late-filing fee under section 234E could not be computed or demanded while processing TDS statements under section 200A before 1 June 2015. Clauses (c) to (f) inserted into section 200A(1) from that date conferred substantive authority to compute and raise the fee, and therefore operated prospectively. A jurisdictional ruling on the constitutional validity of section 234E did not address the separate question of authority to levy the fee through section 200A for earlier periods. Views treating the amendment as prospective were preferred as favourable to the assessee and consistent with the applicable CBDT circular; related fee demands and consequential interest were deleted.

Handling of LCL import cargo is permitted at M/s. Apollo World Connect Limited Container Freight Station under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. An identified area within the existing warehouse is allocated for this purpose. Handling must comply with extant instructions, and the facility remains effective from issuance of the public notice until further orders.

Reassessment under Section 148 cannot be initiated solely from an inquiry commission report alleging under-invoicing of iron-ore exports. A commission report is an opinion, not definitive proof that export consideration exceeded declared invoice values. Reopening requires the Assessing Officer's independent application of mind to tangible material establishing a rational connection or live link between the alleged price difference and income escaping assessment. Without such independent material or factual verification, the reassessment notice and rejection of objections lack jurisdiction and are liable to be quashed.

Customs permission is granted to O' Yard CFS, Chennai Container Terminal Limited, to handle regular import Full Container Load (FCL) cargo under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. Of the customs area previously allocated for the LCL warehouse, 1,972.65 sq. m. is allocated for import FCL cargo and 532.35 sq. m. remains for LCL cargo. FCL handling is subject to prevailing Customs procedures and instructions and remains effective until further orders.

Export transshipment permission is renewed for bonded road movement of air export cargo from Air Cargo Complex, Kolkata to customs-notified destinations through closed-body trucks under ECTS seal. The permission remains valid for three years or until expiry of the export transshipment bond, whichever is earlier. Bond liability is debited on cargo removal and restored on delivery to destination Customs. The transshipper is liable for shortages or pilferage and consequential amounts. Operations are governed by the applicable customs transit, cargo-handling and foreign trade framework, and permission remains subject to compliance and possible withdrawal after hearing.

Manufacturing activity in China contracted in July, as the official purchasing managers' index fell below the expansion threshold and new orders and production declined. Weak domestic demand, lower building activity and possible typhoon-related disruptions contributed to the slowdown. Consumer spending, investment and property-sector weakness continue to affect confidence, while technology-related exports support growth. Policy commitments include strengthening domestic consumption amid continued reliance on exports.

The Bhogapuram airport project is being implemented under a Public-Private Partnership through the Design, Build, Finance, Operate and Transfer framework. It has obtained required aerodrome, safety, fire and environmental clearances and includes infrastructure for domestic and international aviation, passenger processing and airport security. Cargo and cold-chain facilities are intended to support exports and logistics integration, while recycled-water use and LEED Platinum standards form part of the project's sustainability features.

Customs refund applications requiring modification of a Bill of Entry assessment must not be rejected for want of a prior re-assessment order. The Appraising Refund Section must refer such claims to the concerned Appraising Group, which must determine whether re-assessment under Section 17 or amendment under Section 149 is permissible on the basis of import-time documentary evidence. Following receipt of the re-assessment order or communication that it cannot be issued, the Refund Section must dispose of the claim within the applicable permissible period.

The ECCS Refund Module enables Authorised Couriers to electronically file refund claims for Courier Bills of Entry with supporting documents and bank-account details. Electronic filing generates a Refund Request Number for tracking and processing. The Proper Officer must notify deficiencies within 10 days, issue acknowledgement after compliance, and communicate show-cause notices and speaking orders through ECCS, including consideration of unjust enrichment. Concurrent audit is replaced by post-audit. Manual or electronic filing is permitted during transition, but manual claims are barred thereafter unless specifically permitted in writing.

Rupee appreciation against the US dollar continued in early trading, supported by foreign capital inflows and lower global crude oil prices. A stronger US dollar constrained further appreciation, while expectations of continued Reserve Bank of India intervention were cited as supporting the rupee. Declining Brent crude prices, gains in domestic equity indices and net foreign institutional investment in equities were also identified as relevant market factors.

Agricultural export facilitation supported the first sea shipment of value-added flavoured Makhana from Bihar to Canada. Processed and packaged to international quality and food-safety standards, the export demonstrates the role of processing, value addition and export-oriented manufacturing in expanding overseas market access. The initiative is stated to improve farmer returns through value addition, while capacity building, export infrastructure, quality compliance, market linkages and stakeholder collaboration support the agri-export ecosystem.