Delegation of powers under the Rajasthan Goods and Services Tax framework is amended retrospectively from 3 March 2025. Joint, Deputy and Assistant Commissioners of State Tax are authorised to grant temporary identification numbers under Rule 16A. A further condition restricts the relevant delegated power in cases under consideration to matters passed by an officer other than the officer exercising that power.

Rajasthan SGST adjudication authority is revised for determining unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. Additional, Joint and Deputy Assistant Commissioners may act within territorial jurisdiction or throughout Rajasthan with prior permission of the Chief Commissioner. The framework covers non-fraud and fraud-related cases up to financial year 2023-24 and relevant discrepancies from financial year 2024-25 onward. Cases exceeding the prescribed threshold require prior approval of the concerned Additional Commissioner before adjudication proceedings begin.

Courier Shipping Bill-V requires authorised couriers to report shipment, exporter, consignee, invoice, goods-classification, valuation, e-commerce and GST particulars for courier exports. Jewellery consignments under the specified tariff headings require additional e-commerce details, disclosure of intended re-import facility, and item-wise information on jewellery type, metal purity and weight, certificates, and any diamonds or other stones. The authorised courier must confirm exporter authorisation to book the shipment, act for clearance and export, and abide by the exporter-based declaration.

Deferred payment of customs import duty is extended to 30 days for eligible importers from 1 March 2026. Duty relating to Bills of Entry returned for payment in months other than March is payable by the first day of the following month, while March Bills of Entry require payment by the last day of March. Eligible Manufacturer Importers may seek approval to access the facility, with applications permitted from 1 March 2026. ICES has been enhanced, and holidays and Sundays are excluded where a due date falls on such days.

Pre-registration Input Tax Credit on stock is available only where a person liable for registration applies within thirty days of the date on which registration liability arises. The claim requires the prescribed electronic declaration in Form GST ITC-01 within the applicable eligibility period. Proper officers must regularly monitor new registrations and reject Input Tax Credit claims for periods before the registration application where the taxpayer applied after the thirty-day registration period.

Customs automation introduces auto goods registration for specified eligible importers, including authorised economic operator entities, eligible manufacturer importers, longstanding supply-chain importers and direct port delivery users. Auto Out of Charge is available to importers after applicable duty payment where no compliance requirement remains. Auto Let Export Order is available for facilitated shipping bills not selected for examination or assessment, requiring no partner government agency no-objection certificate, and with applicable duty or cess paid.

Global gold demand remained broadly unchanged during the April-June quarter, with reduced gold exchange-traded fund, bar and coin investment offset in part by over-the-counter investment supported by Asian investors. Central banks and official institutions increased net additions to gold reserves, while high prices reduced jewellery volumes and encouraged demand for lighter products. Total supply was unchanged as increased mine production was offset by lower recycling. Investment is expected to drive future demand, while high prices may continue to constrain jewellery demand and recycling.

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.