Refund of tax paid under an incorrect GST head may be claimed where a supply initially treated as intra-State or inter-State is later found to have the opposite character, whether by the taxpayer or in tax proceedings. The claimant must first pay tax under the correct head and file FORM GST RFD-01 within two years from that payment, subject to the transitional period for earlier correct-head payments. Refund is not available where tax has been adjusted through a credit note for the transaction.

Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services and attract GST at 5% without input tax credit, while pre-manufactured ice cream sold by parlors is a supply of goods taxable at 18%. Government-funded coaching under the Scholarships for Students with Disabilities scheme is exempt where the full expenditure is borne by Government. Renting eligible passenger vehicles to State Transport Undertakings or Local Authorities is covered by the exemption for giving vehicles on hire. Mining rights, specified amusement admissions, and job work relating to alcoholic liquor are subject to the clarified applicable GST treatment.

GST classification clarifications distinguish fresh fruits and nuts from dried or processed products, classify tamarind seeds according to sowing use, and treat copra separately from coconut. They prescribe rates for pure henna, sweet supari, flavoured illaichi, brewing and distilling residues, pharmaceutical goods, and laboratory reagents. Separate pricing of a UPS or inverter and external battery results in distinct supplies. The circular also addresses essentiality certificates for petroleum-operation stock transfers, deemed valuation for specified renewable energy projects, and the treatment of fibre drums during periods of rate ambiguity.

Mutual Agreement Procedure (MAP) resolution communicated by CBDT resolved the disputes arising in the appeals. To enable the Revenue to give effect to that resolution under Rule 44G, the parties were permitted to withdraw their respective appeal grounds. The appeals were consequently dismissed as withdrawn, without an adjudication on the underlying issues.

Postal Bill of Export-II requires postal exporters to furnish exporter, parcel, consignee, product, valuation, invoice, duty and tax particulars. Exporters must declare intended claims for export rewards where applicable, zero-rated export treatment, and applicable GST exemptions, while certifying the truth and correctness of the information. The form records product classification, assessable and FOB values, invoice and tax details, and applicable LUT or bond particulars. It also provides for customs examination and issuance of the Let Export Order.

Postal Bill of Export-I for e-commerce exports by post requires exporter, customs broker, consignee, product, parcel, invoice, valuation, tax and online transaction particulars. It records examination reporting and a Let Export Order. Exporters must declare whether they intend to claim MEIS rewards through specified foreign post offices, zero-rate exports under the integrated tax framework, or claim exemption under the central, State, Union Territory or integrated tax laws, and certify the correctness of the particulars.

Measures for releasing prisoners who remain in custody after bail has been granted require coordinated action by prisons, District Legal Services Authorities and the e-prisons system. Bail orders should be promptly communicated and recorded, and prisoners not released within seven days should be automatically identified for follow-up. Legal-services support and socio-economic assessment should facilitate relaxation of unaffordable bail or surety conditions, while temporary bail may be considered where appropriate. Bail conditions should be reconsidered suo motu after one month, and local-surety requirements should be avoided. These measures aim to prevent continued detention solely because of poverty or inability to meet bail conditions.

Territorial jurisdiction of proper officers under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of officers in alignment with jurisdiction assigned under the Rajasthan Value Added Tax framework and related jurisdictional notifications. The order takes effect from 1 November 2021.

Assessment based on material seized from a person other than the assessee falls within the framework of Section 153C, not Section 153A, where no incriminating material is found from the assessee. An alleged partnership does not change the assessee's status for this purpose. Seized documents that are not regular books or transaction records cannot support additions without independent evidence linking them to undisclosed income or expenditure. The rebuttable presumption under Section 132(4A) applies against the person from whose possession the material was found and cannot, without corroboration, justify additions against another person. Selective reliance on uncorroborated material is impermissible.

GST registration functions are assigned to designated State Tax officers under the Rajasthan Goods and Services Tax Act, 2017. Officers of Regular Circles or Wards handle registration applications and verification within their territorial jurisdiction. Joint Commissioners and Deputy Commissioners in Regular Circles handle registration of casual taxable persons and non-resident taxable persons undertaking supplies. Designated officers also handle amendment, cancellation and revocation of cancellation of registration, subject to territorial jurisdiction and applicable pecuniary limits. An Additional Commissioner (Administration) may reallocate work where the designated officer is unavailable.

Addition for unexplained money could not be sustained against a partnership firm after its conversion into a private limited company. The bank transactions relied on were in an account not belonging to the firm, and the firm had ceased to exist upon conversion. Use of the firm's PAN in an individual's savings account was treated as a banking error. As no change in facts or law and no contrary material were identified, the earlier finding was followed, resulting in deletion of the addition.

Cash deposits in a savings bank account could not be assessed as unexplained money of a partnership firm that had ceased to exist after conversion into a private limited company before the relevant assessment year. The account stood in another individual's name, unconnected with the firm's business. Recording the firm's PAN by the bank did not establish ownership of the account or transactions, particularly as the PAN linkage resulted from a banking error. The deposits were therefore not attributable to the former firm, and the unexplained-money addition was deleted.

Return scrutiny verifies the correctness of filed returns through data-analytics selection based on turnover, tax, reverse-charge liability, input tax credit, e-way bill and interest discrepancies. Proper officers must verify relevant portal and back-office data, issue GST-ASMT-10 where discrepancies remain, and consider explanations in GST-ASMT-11. Acceptable explanations or payment of admitted tax, interest and applicable amounts through GSTR-DRC-03 permit closure in GST-ASMT-12. Unsatisfactory responses or failure to correct accepted discrepancies may lead to determination of tax and other dues with prior approval. Scrutiny registers and monthly reporting are required.

Enrolment with the Past Risk and Return Verification Agency (PaRRVA) for registered Investment Advisers and Research Analysts intending to communicate certified past performance data to clients, including prospective clients, has been extended to September 3, 2026. Investment Advisers and Research Analysts wishing to make such communications must enrol with PaRRVA by the extended deadline. The extension is intended to facilitate smooth implementation of the framework.

Savings accounts provide monthly interest payments, liquidity and access to funds, subject to eligibility, internal policies and applicable terms. Digital account opening through Video KYC is available for an account with no minimum balance requirement, supported by mobile banking for UPI transfers, bill payments and balance monitoring. Account variants include premium, value-oriented, agricultural, financial-inclusion, children's and basic no-frills accounts. Deposit insurance applies up to the prescribed limit per depositor per bank.

The Rajasthan Commercial Taxes Department corrects the date appearing in line 4 of its notification dated 24 March 2022. The date "February 24, 2022" is substituted with "March 24, 2022."

Customs Brokers operating in a jurisdiction with a registered and recognised Customs Brokers' Association must enrol as members of that association and cannot hold membership in more than one association within the same jurisdiction. The Board may extend the time for compliance where circumstances beyond control prevent timely fulfilment of obligations and other conditions are satisfied. Customs Brokers under Hyderabad Customs jurisdiction must enrol with the recognised association and submit a registration certificate as proof of compliance by the specified deadline.

Section 54 exemption applies to investment in a residential house even where the acquired property comprises two connected and independently usable floors, provided they form one residential building. Separate physical configuration or usability alone does not make the floors distinct houses for capital-gains purposes. The exemption was therefore allowable for investment in both floors. Cost of improvement was also deductible in computing long-term capital gains because payment of regularisation fees and transformation into a three-storeyed built-up house evidenced that improvements had been made; the claimed expenditure received the benefit of doubt.

Reimbursement of State Tax due and deposited by eligible hotels and tour operators requires portal registration, one-time prescribed information, filing of all due returns, and deposit of tax in the prescribed manner. Applications may cover multiple tax periods. Reimbursement is adjusted against recoverable tax demands and applicable RIPS subsidy, and total benefits cannot exceed State Tax due and deposited for the relevant period. The proper officer sanctions reimbursement, after which payment is processed subject to budget allocation and compliance with applicable orders and guidelines.

Tax exemption is granted to the District Legal Services Authority, Charkhi Dadri, for specified grants, government donations, court-ordered receipts, recruitment application fees and bank-deposit interest. The exemption operates under the saving and transitional framework preserving application of the repealed Income-tax Act, 1961. It is conditional on absence of commercial activity, continuity in the Authority's activities and specified income, and filing of income-tax returns as required. Non-compliance may result in penal action and withdrawal of exemption, with retrospective application to the stated assessment years.