Capital gains taxation under section 45(5A) is questioned where a landowner entered into a registered, area-sharing joint development agreement and the developer allegedly sold the landowner's allocated flats using a forged power of attorney, defaulted on construction and absconded before a completion certificate was issued. The issues include whether capital gains can be taxed in those circumstances and whether the loss of property rights is a capital loss eligible for set-off or carry-forward under sections 70 and 74, or a non-deductible personal loss. The questions, raised with reference to Notification No. 06/2019-CT(R), include whether development rights are a taxable service or a benefit arising from land covered by Schedule III, entry 5, and whether the landowner can be required to pay the reverse-charge liability when the developer absconds without delivering the units.

Permanent discontinuation of supplementary import general manifest (IGM) and export general manifest (EGM) filings takes effect on 12 August 2026 at all remaining ports, including Mundra. Following that date, amendments must be filed only through standard Sea Cargo Manifest and Transhipment Regulations (SCMTR) amendment messages, namely SAA and SDM; legacy or manual supplementary formats are not accepted after that date. Under Mundra customs jurisdiction, trade stakeholders, shipping lines and agents must use those messages for adjustments, amendments and supplementary details.

Customs procedures at Mundra must follow the practices of Jawaharlal Nehru Custom House (JNCH), with necessary adaptations, unless a specific requirement peculiar to Mundra necessitates a different approach, including because of infrastructural or geographical constraints. This approach reflects the Central Board of Indirect Taxes and Customs' direction to adopt JNCH processes as a model for other ports and promote uniformity in customs procedures across India. Importers, exporters, customs brokers, shipping lines, terminal operators, custodians and other stakeholders are requested to bring processes they consider inconsistent with JNCH's documented processes to the attention of the Additional Commissioner, Mundra Customs, for examination and appropriate action.

State Tax Officers or Additional State Tax Officers scrutinise all returns for each selected GSTIN for the relevant financial year, using the latest available data. The officer issues a specific FORM GST ASMT-10 notice, quantifying tax, interest and other amounts where possible and taking account of prior FORM GST DRC-03 payments. The registered person may pay accepted discrepancies through FORM GST DRC-03 and report payment or furnish an explanation in FORM GST ASMT-11 within 30 days of service or a permitted extension. Acceptance is communicated in FORM GST ASMT-12 within 30 days of receipt of the reply.

Under the India-UK CETA, a valid origin declaration completed in the prescribed manner by the UK exporter or producer supports a preferential tariff claim without Form-I. Form-I need not accompany the Bill of Entry and is not a precondition for preferential treatment. Relevant Form-I information may be sought from the importer only when the National Risk Management System interdicts the Bill of Entry for origin checks and the proper officer has reason to believe that the origin criteria have not been met. An earlier determination denying preferential treatment may be applied to subsequent imports of identical goods from the same producer or exporter unless sufficient information establishes that the country-of-origin criteria are met. Before applying the earlier determination, the importer must have an opportunity to furnish additional information about the subsequent consignment.

Eligible industrial units that failed to file claims within the prescribed timelines before 15 October 2026 may submit their pending claims within two months of that date. This opportunity is conditional on filing all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and paying the tax due on those returns together with any applicable interest. Annexure-A, entry 4, concerning edible oil and vanaspati ghee, is revised to exclude oil extracted directly from oil seeds from the reference to edible oil. The revised claim-filing provision and entry apply from 15 October 2026.

Exporters shipping textile goods under specified eight-digit tariff items must declare whether the commodity is flame-retardant fabric or other than flame-retardant fabric in electronic export declarations from 1 November 2026. Covered tariff items are listed in the annexure to CBIC Circular No. 42/2026-Customs. When filing shipping bills through the Customs Automated System (ICEGATE), exporters or their authorised customs brokers must enter FR001 for flame-retardant fabric and FR009 for commodities other than flame-retardant fabric, mapped to Info Type Code CHR. Failure to provide the identifiers for covered tariff items is non-compliance and may lead to rejection of the declaration or failure to recognise product eligibility for scheme incentives.

Eligible industrial units that failed to file claims within the prescribed timelines before 15 October 2026 may claim scheme benefits by filing their pending claims within two months from that date. Delayed claims are conditional on filing all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and paying the tax due along with any applicable interest. Entry 6 of Annexure A is amended to except oil extracted directly from oil seeds from the reference to edible oil; the reference to Vanaspati Ghee remains. Both amendments take effect on 15 October 2026.

Nominations for the GSTAT E-Tribunal Portal supersede all previous orders concerning portal roles. The Deputy Commissioner State Taxes (Judicial), Jammu and Kashmir, is nominated as Nodal Officer (State), while the Assistant Legal Remembrancer State Taxes, Jammu and Kashmir, is nominated as Authorized Representative (Nodal State). Both designations are recorded for the Union Territory of Jammu and Kashmir under the Centre/State and Zone/State fields.

Interim stay applies to the operation, implementation and effect of the suspension order concerning M/s Aegon Shipping India Pvt. Ltd.'s operations at Customs Station INNSA1 (JNCH), and to the operation and effect of the public notice issued pursuant to that order. The stay is subject to the Bombay High Court's order dated 16 October 2026 and applies only for the period and to the extent that the order remains operative. Officers, sections, stakeholders and others are requested to ensure that neither instrument is acted upon as operative while the stay remains in force. The stay does not set aside or cancel the suspension order or the earlier public notice on the merits and does not finally determine the proceedings concerning the company.

Eligible manufacturing units in Jammu and Kashmir that missed prescribed claim-filing timelines before 15 October 2026 may submit pending claims for budgetary support within two months from that date. The scheme reimburses 42% of central tax paid under the Central Goods and Services Tax Act, 2017. The late-filing concession requires all returns due under section 39 of the Jammu and Kashmir Goods and Services Tax Act, 2017, to have been filed and the tax due, together with any applicable interest, to have been paid. Entry 6 of Annexure-A is also revised to refer to edible oil, except oil extracted directly from oil seeds, and vanaspati ghee. Both changes take effect on 15 October 2026.

Manual filing of GST appeals before the first appellate authority applies where electronic filing in Form GST APL-01 is not possible after a proper officer has manually disposed of a manually filed rectification application under section 161 of the Odisha Goods and Services Tax Act, 2017. Appeals against such orders under section 107(1) must be filed manually in Form GST APL-01, accompanied by a self-certified copy of the order. The appellant must manually verify and sign the form. The appellate authority's office records Form GST APL-01 in the appeal register with a serial number and immediately issues a manual provisional acknowledgement containing that number. After registering the appeal, the office manually issues a final acknowledgement in Form GST APL-02 indicating the appeal number; the appeal is treated as filed only when that final acknowledgement is issued.

Exporters and stakeholders are advised to check the scroll status of shipping bills with codes SB000 or SB005 in the SB-wise IGST Claimed Status Report. SB000 indicates successful invoice validation; for such cases, stakeholders should ensure that their importer-exporter codes (IECs) are validated with PFMS. SB005 signifies an invalid invoice number. Exporters whose shipping bills remain held up under this code are advised to use the Officer Interface alternative mechanism under Circular No. 05/2021-Customs.

GST clarifications issued by the Central Board of Indirect Taxes and Customs apply, with necessary modifications, in implementing the Odisha Goods and Services Tax Act, 2017, to promote uniformity. Covered issues include interest under section 50(3) of the Central Goods and Services Tax Act, 2017 in cases of wrongly availed and reversed integrated GST input tax credit; discrepancies between input tax credit availed in Form GSTR-3B and detailed in Form GSTR-2A for 1 April 2019 to 31 December 2021; and tax collected at source liability where multiple e-commerce operators participate in one transaction. Other covered issues are input tax credit for warranty replacement of parts and repair services; the taxability of a parent company's shareholding in a subsidiary; refund-related issues; e-invoicing; and the taxability of services between offices of the same organisation in different states that are distinct persons.

Export General Manifest (EGM) errors reflected in the electronic data interchange (EDI) system after shipping bills are filed and EGMs submitted can delay the processing of export incentives. Under section 41 of the Customs Act, 1962, the person in charge of a conveyance carrying export goods must deliver the EGM to the proper officer before the conveyance departs from a customs station. For 1-31 July 2026, Annexure A lists shipping bills with EGM errors, while Annexure B lists shipping bills for which EGM filing is pending. Exporters and customs brokers are advised to ensure that errors are rectified or the EGM is filed, as applicable, through the concerned airlines to avoid delays in post-export benefits and incentives.

Export General Manifest (EGM) filing is required under Section 41 of the Customs Act, 1962: the person in charge of a conveyance carrying export goods must deliver the manifest to the proper officer in the prescribed manner before departure from the customs station. Incorrect, incomplete or missing manifests can delay processing of export benefits and incentive schemes. For August 2026, Annexure A lists shipping bills with EGM errors, while Annexure B lists shipping bills for which EGM filing remains pending. Exporters, customs brokers and concerned airlines are advised to verify the details and arrange corrections or file pending EGMs at the earliest to facilitate timely processing of post-export benefits and incentives.

GST rate and classification guidance for 'Rab' issued by the Central Board of Indirect Taxes and Customs on 27 March 2023 applies, with necessary adaptations, in implementing the Odisha Goods and Services Tax Act, 2017. The central guidance follows the GST Council's recommendation at its 49th meeting on 18 February 2023, and its application under the state law seeks to ensure uniformity. Difficulties in implementation may be brought to the notice of the Commissioner of State Tax, Odisha.

Transactional net margin method comparability requires attention to turnover scale, functional profile and reliable segmental information. High-turnover companies may be unsuitable comparables for a low-turnover software development provider because scale can affect bargaining power and profitability. Where non-jurisdictional decisions conflict and no jurisdictional High Court decision exists, a taxpayer-favourable view may be applied. Diversified activities without segmental data, software product businesses and combined product and service revenues without separate data can undermine comparability with software development services. Event management, human-resources administration and construction activities differ functionally from marketing support services. Arm's-length prices for both service segments require recomputation using revised comparable sets.

The Commissioner of State Tax delegated powers under sections 84 and 151 of the Odisha Goods and Services Tax Act, 2017, and rule 161 of the Odisha Goods and Services Tax Rules, 2017. Section 84 concerns the continuation and validation of certain recovery proceedings, while section 151 concerns the power to call for information. The delegation covers specified officers in territorial ranges or circles, excluding Joint Commissioners (Appeal), and the powers may be exercised only within their respective jurisdictions.

Export duty refund applications are subject to electronic filing through the Other Refund Module on the ICEGATE portal using the applicant's credentials. Manual applications are not ordinarily accepted; an exception requires specific permission from the jurisdictional Principal Commissioner or Commissioner of Customs, with reasons recorded in writing. The jurisdictional Assistant or Deputy Commissioner, assigned the EXP_RFND role, reviews the application and assigns it to an Appraiser or Superintendent holding the SUP_RFND role for scrutiny. The Appraiser or Superintendent may propose a deficiency memo where required and, after processing, propose an acknowledgment before returning the application to the Assistant or Deputy Commissioner. The latter may issue a show-cause notice if required and, after due process, approve or reject the application.