Verified printing-voter-list expenditure is treated as genuine where supplier and purchaser confirmations support the transaction, and lack of transport evidence or publication-related objections do not establish bogus purchases. Where no material is supplied for printing, the stated exclusion from tax deduction at source applies, preventing disallowance for non-deduction. Data-processing receipts arising from work assigned within a holding-company and subsidiary arrangement are characterised as business income, with necessary and documented related expenditure allowable. Software previously put to business use remains eligible for depreciation when kept available for use, notwithstanding temporary non-generation of revenue caused by business uncertainty.

Customs examination of imported goods will use system-based e-scheduling on ICEGATE 2.0 and Body Worn Cameras during physical examination. Recordings must cover critical examination stages and interactions, be securely retained for two years, and be preserved until final disposal in investigation, dispute or litigation matters. Importers, IEC holders and authorised Customs Brokers may electronically schedule, view and reschedule examinations, while automated notifications support officer allocation and custodial placement of goods. Any rescheduling, hold or removal from the schedule requires recorded and justifiable reasons by the competent officer.

Passengers carrying dutiable or prohibited goods must file the prescribed baggage declaration, ordinarily through the Atithi application, and non-declaration or mis-declaration may attract action under the Customs Act, 1962. Used personal effects needed for daily necessities may be cleared duty free, while commercial goods are not bona fide baggage. Jewellery and valuables receive duty-free treatment only where they qualify as used personal effects or meet prescribed re-import, temporary-import, or special-allowance conditions. Customs verification is risk-based, and unaccompanied baggage remains subject to applicable declaration, bona fide-use and monitoring requirements.

Authorization for physical verification of business premises under the Rajasthan Goods and Services Tax Rules, 2017 is delegated to Joint Commissioners and Deputy Commissioners of State Tax within their respective circles. They may approve physical verification of a place of business by proper officers under the provisos to rule 9(1) and rule 9(2).

Registration verification under the Rajasthan Goods and Services Tax Rules, 2017 is amended by replacing the Joint/Deputy Commissioner, State Tax, of the circle with the Additional Commissioner (Administration), State Tax, of the zone, for purposes covered by the earlier order under the provisos to rule 9(1) and rule 9(2). The amendment takes effect from 22 January 2021.

Additional Commissioners (Administration) and Deputy Commissioners (Administration), Anti-Evasion, are authorised to grant prior sanction for GST Appellate Tribunal appeals where the tax, input tax credit, differential amount, fine, fee, or penalty does not exceed the prescribed monetary threshold. The Headquarters retains the decision whether to appeal where that threshold is exceeded, including where a common appellate or revisional order decides multiple appeals and the amount involved in any one appeal exceeds the threshold.

Deferred payment of Customs import duty is available from 1 April 2026 to approved Eligible Manufacturer Importers under the Deferred Payment of Import Duty Rules, 2016. Eligibility depends on importer and manufacturing or qualifying job-work status, valid Importer Exporter Code, GST registration and compliance, Customs transaction history, turnover, business continuity, financial solvency, and absence of specified enforcement, prosecution, or prior false-declaration issues. Approval is obtained through electronic application and Customs-system activation. The authorised nodal person must authenticate Bills of Entry marked with payment-method flag "D" through ICEGATE before deferred-payment clearance is provided.

Cash deposits and receipts cannot be telescoped against alleged on-money from a later land sale without evidence that the funds were received or available in the relevant year; the related additions remained sustainable. Land and a building are separate capital assets, and demolition extinguishes rights in the building; sale of demolition scrap constitutes a transfer. Where demolition and scrap sale are integrally connected with sale of land as vacant land, the building's indexed cost must be recognised in computing capital gains, whether consideration is combined or separately computed. Jewellery claimed under an unregistered will remained unexplained where execution, genuineness, and continuing identifiable ownership were not established.

Order XX Rule 6A treats the judgment's operative relief as a decree for execution until a formal decree is drawn, so a decree-holder may seek asset disclosure under Order XXI Rule 41 without awaiting a signed formal decree. Asset disclosure and examination are measures in aid of execution, rather than execution modes requiring a prior application under Order XXI Rule 11(2). Such relief may therefore be sought before filing an execution application or during pending execution, enabling identification of the judgment-debtor's assets and the appropriate executing court.

GST registration may be suspended where return comparisons or other approved analysis disclose significant discrepancies or anomalies indicating contravention potentially leading to cancellation. The suspended person receives a notice stating reasons and must reply within thirty days through FORM GST REG-18, explaining discrepancies or showing compliance. Following the reply or expiry of the response period, the proper officer may drop proceedings and restore active status through FORM GST REG-20, or cancel registration through FORM GST REG-19. Revocation of suspension does not preclude detailed verification, recovery of short-paid tax, or fresh cancellation proceedings.

Dynamic QR Code requirements apply to B2C invoices of registered persons whose annual aggregate turnover exceeded Rs. 500 crore in any financial year from 2017-18 onwards, subject to specified service-provider, OIDAR, and export exclusions. The QR Code must contain prescribed supplier, bank, invoice, value, and tax information and enable digital payment. Invoices may be deemed compliant where payment details are cross-referenced for digitally displayed QR Codes, alternative electronic payment modes, cash payments, pre-paid supplies, or e-commerce supplies. A Dynamic QR Code remains mandatory where payment is made after invoice issuance.

Customs facilities under specified circulars issued pursuant to Section 143AA of the Customs Act, 1962, for maritime-route disruptions caused by the closure of the Strait of Hormuz, remain valid until 15 May 2026. The extension covers the identified Customs circulars, while all existing facilities, terms and conditions remain unchanged. Implementation difficulties may be reported to the Assistant or Deputy Commissioner (Docks) through the designated official email address.

Online applications for allocation of Tariff Rate Quota under the India-United Kingdom Comprehensive Economic and Trade Agreement for calendar year 2026 may be submitted up to 9 August 2026. The extension follows representations from trade and industry. All other terms and conditions governing Tariff Rate Quota allocation remain unchanged.

Recipients of deemed export supplies may avail input tax credit while claiming refund, subject to undertakings that the supplier has not claimed refund and that the claim is limited to eligible invoices and input tax credit reflected in the valid return. Refund relief for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, within the aggregate tax declared in Tables 3.1(a), 3.1(b), and 3.1(c). The capped value of export goods must also be used in Adjusted Total Turnover under the unutilised input tax credit refund formula.

Customs facilitation measures issued under Section 143AA of the Customs Act, 1962, to address maritime-route disruptions arising from the closure of the Strait of Hormuz, are extended until 30 June 2026. The existing facilities, terms and conditions under the specified Customs circulars remain unchanged. Implementation difficulties may be reported through the designated official email channel.

The Monetary Policy Committee retained the policy repo rate and continued the neutral monetary policy stance, citing the need to assess evolving growth-inflation conditions. Domestic activity was assessed as resilient, supported by consumption, investment, credit, manufacturing, services and exports, although global uncertainty, energy prices, supply-chain pressures, geopolitical developments and monsoon conditions remain risks. CPI inflation increased mainly because of food and fuel pressures, while underlying inflation remained moderate. The Committee considered that price pressures were not yet generalised and reaffirmed its commitment to align inflation with the target.

GST registration functions under the Rajasthan Goods and Services Tax Act, 2017 are assigned to specified State Tax officers. Joint Commissioners, Deputy Commissioners and Assistant Commissioners in regular Circles or Wards are authorised for registration-related functions within their territorial jurisdictions. Joint Commissioners and Deputy Commissioners in regular Circles handle registration functions for casual taxable persons and non-resident taxable persons undertaking supplies. Specified functions remain subject to applicable pecuniary limits, and the relevant Additional Commissioner (Administration) may reallocate work where an assigned officer is unavailable.

The Closing Auction Session in the equity cash segment introduced an auction-based mechanism for determining closing prices of eligible shares with futures and options contracts, intended to make price discovery more transparent and robust. The Reserve Bank of India retained its neutral stance and left the benchmark policy rate unchanged, pending greater clarity on the inflationary effects of higher energy costs. Future policy decisions were stated to be data dependent.

Anti-dumping duty on Phthalic Anhydride is continued for imports originating in or exported from China and Korea following findings of continuing dumping and likely injury to domestic industry if the duty ceases. The duty applies to specified origin-export combinations and all producers, at separate rates for Chinese and Korean goods. It remains effective for five years unless earlier revoked, superseded or amended, is payable in Indian currency, and uses the notified exchange rate applicable on presentation of the bill of entry.

Input Tax Credit under Section 16(2)(c) of the CGST Act is available only where the supplier has actually paid the tax to the Government. The condition applies irrespective of the recipient's knowledge or bona fides, while credit may be re-availed under the statutory mechanism after subsequent tax payment. This differs from the Kittel principle, which denies VAT credit only upon proof that the purchaser knew or ought to have known of fraud. The principle may remain persuasive in fraud and collusion allegations, but does not override the supplier-payment condition.