Telangana extends the late-fee waiver amnesty for delayed furnishing of FORM GSTR-3B until 30 November 2021, replacing the earlier deadline of 31 August 2021 in the relevant provisos to the existing late-fee notification. The extension operates under the Telangana Goods and Services Tax Act, 2017 and is deemed effective from 29 August 2021.

Representation concerning the respondent bank's board resolution was to be submitted to RBI within two weeks, with supporting documents and service on the chamber-summons applicants. Those applicants could provide their views within two weeks of service. RBI undertook to consider the representation under applicable law and binding court orders, communicate its decision promptly, and in any event within eight weeks of receipt. No further order was required, and the writ petition was disposed of on these terms.

Section 42 of the Foreign Exchange Management Act may apply to a company officer whose consent, connivance or neglect is alleged to have contributed to a company's contravention, even if the officer was not formally a director throughout the relevant period. The officer's operational involvement in the failure to realise export bills requires statutory adjudication. Under Rule 4(3), the adjudicating authority may form a subjective prima facie opinion from the available material without issuing a separate reasoned written order. Where material supports further inquiry and no civil consequence has yet arisen, adjudication may proceed, subject to statutory appellate remedies.

A show cause notice commencing adjudication under foreign-exchange law cannot ordinarily be quashed merely because the noticee asserts non-directorship or non-involvement during the relevant period. Where the notice is based on prima facie material and contains no final finding, the noticee must raise and establish that factual defence before the Adjudicating Authority. The authority must consider the defence before issuing a final order, making a pre-adjudication challenge premature.

Special leave petitions arising under the Foreign Exchange Management Act were dismissed by the Supreme Court. The order provides no reasons, analysis, or substantive determination of any FEMA issue. Its operative effect is limited to dismissal of the petitions, without any stated legal principle or clarification on the underlying foreign-exchange dispute.

Conviction for murder may be sustained despite a charge of dacoity with murder without separate alteration of charge where murder is an essential ingredient of the charged offence, the accused received notice of the material allegations, had an effective opportunity to defend, and suffered no prejudice or failure of justice. Circumstantial evidence may establish murder and disappearance of evidence where the deceased was last seen with the accused, the vehicle was recovered from the accused, the body was recovered at the accused's instance, and the fatal injuries and concealment complete the evidentiary chain. A failure to explain incriminating circumstances is relevant once the prosecution has otherwise proved that chain.

GST does not arise when a charitable organisation displays an individual donor's name merely as gratitude or public recognition of philanthropy, without promoting the donor's business. The donation is then not consideration for a supply because there is no corresponding obligation or quid pro quo. Non-leviability requires that the recipient be a charitable organisation, the payment retain the character of a gift or donation, and the purpose be philanthropic without commercial gain or advertising.

Differential pay fixation for Junior Foremen placed in the officers' grade before and after 1 January 1987 is consistent with Article 14 because the two groups were not similarly situated. Employees already serving as officers on the effective date of the revised pay structure did not receive the revised workmen's scale or intervening arrears, and their fitment amount offset that disadvantage. Employees placed in the officers' grade later received those workmen's-scale benefits before placement. Extending the same fitment amount to them would create a double advantage and reverse discrimination against senior officers. Paragraph 5.3 of the office memorandum is therefore valid.

GST refund claims may be re-filed after an inadvertent NIL application for the same period and category where prescribed conditions are met. No subsequent-period claim under that category must have been filed for refunds involving unutilised input tax credit on exports, SEZ supplies, or inverted tax structure; this restriction does not apply to other categories. The fresh claim must be filed under the "Any Other" category for the same period with supporting documents. Following scrutiny, the proper officer may require electronic credit ledger debit before issuing refund and payment orders.

Aadhaar authentication is required for designated representatives of registered persons seeking revocation of cancelled registration, filing refund applications, or claiming export-related integrated-tax refunds. Bank accounts furnished for registration and refund credit must be in the applicant's name and obtained on the applicant's Permanent Account Number, with Aadhaar linkage for proprietors. The amendments also establish a refund application mechanism for tax paid on transactions initially treated as intra-State but subsequently treated as inter-State, subject to a two-year limitation period.

Share-application credits may be taxed as unexplained cash credits where the investor does not confirm or record the investment, the payment instrument lacks funds, or the taxpayer gives inconsistent particulars of the contributor. The claimed credits failed to establish the investor's identity, creditworthiness and the genuineness of the transactions, so the additions under Section 68 remained taxable. A discrepancy between book interest and Form 26AS requires bank verification and reconciliation where premature closure of fixed deposits may affect the recorded interest; the taxable difference must be determined after factual verification and hearing the taxpayer. The real income theory does not override the statutory deeming rule for unexplained book credits.

Expedited insurance-claim handling for flood-affected policyholders in Assam is being pursued through simplified documentation, prompt settlement and immediate service response. PolicyBazaar is coordinating with insurer partners to reduce processing delays. The Insurance Regulatory and Development Authority of India has directed insurers, including life insurers and standalone health insurers, to mobilise resources for immediate assistance, alongside governmental efforts for expeditious and hassle-free claim disposal.

Money laundering investigation concerning an alleged liquor scam in Chhattisgarh led to the arrest of Congress leader Ramgopal Agrawal under the Prevention of Money Laundering Act. Custodial remand is to be sought for interrogation. The allegations concern an alleged syndicate that purportedly controlled the state excise department, enabled illegal liquor sales and distributed resulting commissions. Chargesheets name political figures, excise officials and officials associated with the Chief Minister's Office.

AEO-T1 certification moves to continuous certification and auto-renewal, replacing periodic renewal applications with annual self-declarations filed through the AEO online portal. Continuous status is subject to compliance monitoring, adverse-input reporting, and Comprehensive Compliance Review based on at least two annual declarations. The approving Zonal AEO Programme Manager may seek additional information and act on compliance changes or adverse inputs. A successful review supports continued certification, while revocation requires a fresh application for subsequent AEO-T1 certification.

Negative working-capital adjustments cannot increase comparable companies' average arithmetic profit margins where a captive software-service provider is funded by its associated enterprise and does not bear working-capital risk. Working-capital adjustments must account for risk differences between the tested party and comparables and should align comparables with the tested party's risk profile. The adjustment increasing the comparables' margin was unsustainable and was deleted.

Input tax credit under section 16(4) of the RGST Act, 2017 is unavailable where returns for the specified periods are filed after the applicable deadline for claiming credit. For financial year 2018-19, the stated deadline was 20 October 2019. IGST paid on imported goods, claimed on the basis of a bill of entry through Table 4(A)(1) of FORM GSTR-3B, remained available. Short reporting identified through discrepancies between GSTR-8 and GSTR-3B requires proceedings under sections 73 or 74.

Negative working capital adjustment is impermissible when determining the arm's length price of software development services provided by a captive service provider that bears no working capital risk. Where the associated enterprise funds the provider's requirements and the provider has no working-capital borrowings, a working capital adjustment must account for differences in the time value of customer credit between the provider and comparable companies. Because comparable companies bear working capital risk while the captive provider does not, any adjustment to align comparables can only be positive. The Assessing Officer was directed not to reduce the arithmetic mean margin through a negative working capital adjustment.

Appointment designations for the Appellate Authority under the Rajasthan Goods and Services Tax framework are amended by substituting "Special Commissioner" for "Additional Commissioner" and "Additional Commissioner" for "Joint Commissioner" in the earlier departmental order. The revised designations take effect from 20 February 2020.

Appeals against adjudicating authority orders must be filed before the prescribed Appellate Authority within three months. Orders of Deputy Commissioners, Assistant Commissioners and State Tax Officers lie to the Joint Commissioner (Appeals), while Joint Commissioner orders lie to the Additional Commissioner (Appeals). Non-constitution of the Appellate Tribunal does not justify keeping first appeals pending. Tribunal appeal limitation runs from the later of communication of the appellate order or the date the Tribunal President or State President enters office.

Transfer-pricing benchmarking for a routine, risk-mitigated captive software-development service provider requires functionally comparable companies with similar product, royalty, research-and-development and risk profiles. A company deriving revenue from software products and royalty and undertaking significant research and development should be excluded; a diversified ERP products-and-services company should also be excluded where reliable segmental information is unavailable. Another proposed comparable requires fresh verification of the taxpayer's objections. Working-capital adjustment must be computed using actual working-capital data of the taxpayer and selected comparables; a negative adjustment cannot arise solely from captive service-provider status.