During the corporate insolvency resolution process (CIRP) of a corporate debtor with one or more real estate projects, the interim resolution professional (IRP) or resolution professional (RP) must ensure compliance with the applicable Real Estate (Regulation and Development) Act, 2016, and related rules and regulations. The RP may invite the concerned RERA to provide written views on the regulatory compliance, feasibility and implementation of resolution plans under consideration by the committee of creditors. Any views furnished must be placed before the committee and made available to prospective resolution applicants.

Revised Form CA applies to claims filed by financial creditors in a class under regulation 8A of the corporate insolvency resolution process regulations on or after 30 October 2026. Claims filed in the earlier form before that date need not be resubmitted. Part II requires allottee identification, project and unit details, purchase value, payments and amounts claimed, including principal and interest, possession status and supporting documents. Allottee preferences are informational only: they do not confer an entitlement, bind the successful resolution applicant or create an obligation to provide the preferred option.

For purposes of the services specified under section 9(5) of the Bihar Goods and Services Tax Act, 2017, delivery services are covered other than postal and courier services. The category also excludes delivery services where the person supplying them through an electronic commerce operator is liable for registration under section 22(1) of that Act. The revised clause replaces clause (v) of the existing State Tax (Rate) framework and takes effect on 1 November 2026.

Bihar's State Tax (Rate) table under Notification No. 13/2017-State Tax (Rate), dated 29 June 2017, is amended at serial number 15. In column (3), the figure 6 is replaced by 9. The amendment is made by the Governor of Bihar on the Council's recommendations under section 9(3) of the Bihar Goods and Services Tax Act, 2017. It takes effect on 1 November 2026.

Corporate social responsibility donations that satisfy section 80G qualify for a charitable donation deduction even though section 37 restricts their deduction as business expenditure. The provisions concern separate deductions, and the statutory obligation to incur corporate social responsibility expenditure does not itself bar the charitable donation deduction. Judicial discipline requires authorities to follow subsisting Tribunal decisions despite pending challenges or perceived omissions in their reasoning.

Entry 21A does not apply to goods transport agency services relating to goods supplied through an electronic commerce operator. A goods transport agency is defined as a person providing goods transport by road who issues a consignment note, whatever its name. Entry 24B covers storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing. Nil-rated treatment also applies to grants by specified government bodies of exclusive rights of way or access, licences and authority to demand, collect and appropriate toll fees.

Indirect expenditure relating to exempt income is disallowable under section 14A. Where a taxpayer accepts that such expenditure is disallowable but provides no calculation for a voluntary disallowance, the assessing officer may recompute it under Rule 8D without separately recording satisfaction. The recomputation may use one-half per cent of average investments; authorities concerning interest expenditure are distinguishable in this context.

Bihar's State GST rate framework revises input tax credit conditions for specified hospitality services from 1 November 2026. Credit on goods and services used to supply these services is generally unavailable, except for specified same-line inputs or input services. Passenger transport by electrically operated vehicles and renting such vehicles for passenger or goods transport have alternative State tax rates of 2.5% and 9%, where battery-charging costs are included in the consideration. Specified delivery services attract State tax at 2.5% without input tax credit.

Transferees of leased property succeed to the lessor's rights under section 109 of the Transfer of Property Act, 1882, without the tenant's attornment. Once established, landlord status is distinct from ownership title, which need not be adjudicated in ejectment proceedings between landlord and tenant. Sections 248 and 250 of the Companies Act, 2013 provide for cessation of a dissolved company's operations, subject to exceptions for realising amounts due and discharging liabilities or obligations. A dissolved tenant company and subtenants deriving their interests from it, without contractual privity with the landlords, cannot maintain a possession appeal, although they may defend a pending mesne-profits claim.

The definition of Nominated Agency in clause (c) of the Explanation to Bihar's Notification No. 26/2018-State Tax (Rate) is replaced. It means entities mentioned in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The amendment is made under section 11(1) of the Bihar Goods and Services Tax Act, 2017, and takes effect on 1 November 2026.

Bihar's State Goods and Services Tax reverse charge framework is extended to specified goods supplied by any unregistered person to any registered person. The registered recipient is liable to pay State tax on those supplies under section 9(3) of the Bihar Goods and Services Tax Act, 2017. The covered goods are used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. The changes take effect on 1 November 2026.

Psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13, are added to the Schedule of Bihar State Tax (Rate) notification No. 10/2025, dated 17 September 2025. The entry is inserted as serial number 87A, immediately after serial number 87 and its related entries. The amendment is made by the Governor of Bihar under section 11(1) of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendations. It takes effect on 1 November 2026.

Bihar State GST at 2.5% applies to pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers, including seaweed-extract-based biostimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres under tariff heading 4012 are added to the same schedule. The 9% Schedule II entry covers retreaded or used pneumatic tyres of rubber, excluding retreaded tractor tyres, as well as solid or cushion tyres, tyre treads and tyre flaps of rubber. The revised entries take effect on 1 November 2026.

Passenger cruise operations offering one-way and round-trip travel can constitute a non-resident shipping business under Section 44B for determining tax deduction at source under Section 195. Paid onboard entertainment does not by itself exclude passenger cruise operations from the shipping business regime. Section 44B governs taxation of the non-resident's shipping business, while Section 195 governs tax deduction on relevant remittances.

The nodal officer is responsible for ensuring the flow of data and coordinating with GSTN, DGRAM and other tax administrations. Data received from GSTN, DGRAM and other tax administrations must be made available by the nodal officer to the concerned jurisdictional formation within two days of receipt. The nodal officer must also ensure that any cooperation required by other jurisdictions under his control is promptly provided.

GST-linked bank account disclosure is mandatory for suppliers and contractors participating in government e-tenders. At bid submission, each participant must disclose the bank account number linked to its GSTIN. Government departments and agencies must release payments to successful bidders only into the disclosed and verified GST-linked account. Departments must incorporate this precondition into tender documents and bid conditions with immediate effect, and heads of departments, public sector undertakings, autonomous bodies and agencies must ensure compliance.

Airlines collecting PSF and UDF as agents are not liable to pay GST on those charges if they satisfy the pure agent conditions under rule 33 of the Odisha GST Rules. The airline should separately indicate the actual PSF and UDF and the GST payable on them by the airport operator; the recovered amounts are then excluded from the value of the airline's supplies. Airport operators must pay GST on PSF and UDF collected through airlines. Airlines cannot take input tax credit on GST payable or paid on those levies, while registered passengers may take credit on the basis of the airline's pure-agent invoice.

Consideration for a supply requires an express or implied agreement and a sufficient nexus between payment and an obligation to act, refrain or tolerate. An agreement cannot be presumed merely because money changes hands. Liquidated damages compensating for breach, without a separate agreement to tolerate it, are not consideration for a supply. Charges for facilities provided under agreed commercial terms can instead constitute consideration. Late-payment charges, early lease-termination or loan-prepayment charges, and qualifying cancellation or no-show charges are ancillary to the principal supply and generally receive its GST treatment.

Inherent jurisdiction may be exercised to quash a first information report (FIR) and consequential criminal proceedings against petitioners on the basis of a verified compromise. Relevant considerations include the verified compromise, the complainant's recorded unwillingness to pursue the FIR, and applicable Full Bench precedent governing the exercise of that jurisdiction.

For the purposes of the concessional GST rate entry at serial number 3(vi) of Notification No. 11/2017-Central Tax (Rate) and its matching Odisha notification, activities or transactions undertaken by the Government and local authorities are excluded from the term 'business'. This explanation applies from 21 September 2017, when the entry took effect. Although the amending notification stated that it would take effect on 27 July 2018, that date does not alter the explanation's operation under section 11(3).