Persons packing unit-container goods bearing a brand name must file an affidavit voluntarily forgoing any actionable claim or enforceable right in that brand name before the jurisdictional Joint Commissioner of State Tax. The affidavit must state the brand name, related commodity, and pending brand-registration applications. Authorities must accept and register affidavits, issue acknowledgements, verify compliance with applicable conditions, and communicate accepted affidavit details to the jurisdictional proper officer for compliance monitoring.

Integrated tax exemption for specified medical imports is enabled in the customs system under Notification No. 32/2021-Customs. Importers and customs brokers must use the applicable Annexure A serial number for eligible goods. Covered categories include remdesivir-related products, diagnostic marker kits, oxygen equipment and supplies, ventilators, high-flow nasal cannula devices, non-invasive ventilation equipment, COVID-19 vaccines, and amphotericin B. Specified remdesivir manufacturing material and parts for oxygen-related equipment require compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

The time limit for filing FORM GST ITC-01 was extended until 31 October 2017 for registered persons who became eligible during July, August, or September 2017 to claim input tax credit. The extension applies to declarations of eligibility for input tax credit under the Rajasthan GST framework.

FORM GST TRAN-1 filing period under rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 was extended until 30 November 2017. The extension was issued under rule 117 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017, on the Council's recommendations, and superseded the earlier extension notification.

Preferential duty claims under trade agreements require additional Certificate of Origin declarations in Bills of Entry. For agreements where a Certificate of Origin is valid for only one import or importing operation, its number cannot be used in more than one Bill of Entry. The same Certificate of Origin number may, however, cover multiple items in a single Bill of Entry. Assessing and examining officers must verify that the number declared in the Bill of Entry matches the submitted Certificate of Origin copy.

CBG development is presented as a route for converting agricultural and organic waste into biomethane, bio-fertiliser and briquettes while reducing fossil-fuel imports, crop-residue burning and waste-management burdens. NexGen Energia's asset-light land-partner model uses landowner-provided sites while the company designs, installs and operates plants, including gas upgrading and offtake logistics. Anaerobic digestion and alternative gas-purification technologies support use of agricultural residue, food waste, manure and distillery effluent. Expansion is linked to the GOBARdhan National Circular Bioenergy Scheme, despite capital, feedstock-aggregation and commissioning constraints.

Rajasthan Authority for Advance Ruling is brought into operation from 22 December 2017. The State Government appoints that date for commencement of the earlier notification concerning the Authority for Advance Ruling under the Rajasthan Goods and Services Tax Act, 2017.

RMS-based processing of duty drawback claims applies after filing of the corresponding Export General Manifest. Shipping bills are risk-assessed and either facilitated for automatic entry into the scroll-in queue or routed to the proper Customs officer for verification and processing. Facilitated cases are shown in designated drawback reports and flagged in the temporary drawback scroll, with recall available for further scrutiny. Required drawback documents may be uploaded through e-Sanchit at shipping bill filing using applicable document codes.

BSNL Voluntary Retirement Scheme-2019 ex-gratia compensation is treated as retrenchment compensation eligible for exemption under section 10(10B) where its substantive character satisfies that requirement, even if the exemption was not claimed in the original return. Delays in challenging section 143(1) intimations may be condoned where employees relied on incorrect professional advice, lacked awareness of the exemption, and comparable delays have received consistent relief. Individual claims require verification, followed by grant of the applicable exemption and consequential refund and interest in accordance with law.

Additional or penal interest arising from a transaction between Y and M/s ABC Ltd. that falls within the specified exemption entry is not subject to GST because it is covered by that entry. The value of the mobile supply by X to Y remains Rs. 40,000 for GST levy purposes.

Online processing for AEO T2 and AEO T3 certification requires applicants, after physically submitting documents to the jurisdictional AEO Cell, to register on the AEO portal and upload completed application annexures. Applicants can monitor processing in real time and upload additional documents to cure deficiencies. Existing AEO T1 status holders applying for AEO T2 may use existing login credentials. Portal registration became mandatory for AEO T2 and AEO T3 certification from 1 August 2021, while applications filed before 7 July 2021 may remain under manual processing unless migration is requested.

Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 applies to specified income of the District Legal Service Authority, Panchkula, for the tax year 2026-27. Covered income includes institutional and government grants, court-ordered receipts, recruitment application fees, and bank-deposit interest. The Authority must not undertake commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and specified income; non-compliance leads to withdrawal of exemption and proceedings.

Corrigendum revises lines 7 to 9 of Order No. F.16(21)Tax/Juris(GST)/CCT/2017/3196 dated 1 July 2017. The corrected reference retains two notifications dated 30 June 2015 and additionally includes two notifications dated 31 March 2011.

Specified income of the District Legal Service Authority, Panchkula is exempt under section 10(46) of the Income-tax Act, 1961, preserved through repeal-saving provisions of the Income-tax Act, 2025. Exempt income includes statutory grants, government grants or donations, court-ordered amounts, recruitment application fees and bank-deposit interest. The Authority must not undertake commercial activity, must maintain unchanged activities and income nature, and must file returns as required. Non-compliance may result in penal action and withdrawal of exemption.

GST taxpayer administration in Rajasthan is allocated between Central Tax and State Tax authorities to maintain a single interface for registered persons. Six previously unallocated taxpayers are assigned to either the Centre or the State according to the specified turnover categories. Taxpayers may verify their assigned authority through designated websites and report discrepancies or missing details to either authority for rectification by the State Level Committee.

GST registration cancellation appeals dismissed solely as time-barred may be restored where a genuine explanation establishes that non-compliance and delay arose from lack of awareness of online requirements and reliance on advisers who failed to act. Cancellation that brings business operations to a standstill supports consideration of the appellate remedy on merits. The appellate authority must entertain and decide the appeal in accordance with law, subject to payment of applicable late fee, penalty and other statutory deposits.

Fresh GST proceedings under Section 74 may be initiated within two years from communication of an earlier writ order that quashed a prior notice while expressly permitting fresh action, provided fraud, wilful misstatement or suppression of facts to evade tax exists. Section 75(3), read with that binding direction, preserves the period for consequential adjudication; an earlier dropped Section 73 notice does not bar the fresh proceedings. However, a show cause notice containing unnecessary accusations that the taxpayer misled the Court demonstrates prejudgment and breaches the requirement of neutral adjudication. Such a notice must be set aside, with any fresh action undertaken by a different officer.

Jurisdiction over a GST waiver application arising from a combined demand order was not defeated merely because part of the operations concerned another State. Sections 79 and 128A refer to the relevant proper officer, but neither the recovery provision nor the GST Rules prescribe a basis for identifying that officer in this situation. Rule 164 contemplates a single waiver application in Form GST SPL-01 or GST SPL-02 rather than multiple applications. Where one officer issued a combined demand order covering Chennai and Maharashtra operations, no statutory basis existed to refuse jurisdiction over the Maharashtra waiver claim. The rejection of that limited claim was set aside and remanded for fresh consideration after reasonable opportunity.

Duplicate assessment orders arising from the same GSTR-3B and GSTR-1 return mismatch cannot coexist where both concern the same assessment period and identical tax liability. The later order was quashed because it duplicated the earlier assessment, notwithstanding the absence of an SGST-CGST bifurcation. The earlier assessment order was set aside and remanded for fresh consideration to provide a reasonable opportunity to contest the tax proposal on merits. That remand was conditional on payment of the entire tax demand within the stipulated period.

Section 128A permits waiver of interest and penalty where proceedings under Section 73 determine unpaid or short-paid self-assessed tax; direct recovery under Section 79 without Section 73 proceedings does not support a waiver application. Circular No. 238 cannot narrow that statutory scope. Rule 164 limits voidness of an approved waiver in Form GST SPL-05 or GST SPL-06 to specified failures to make additional payment; authorities lack power to issue void orders outside those circumstances. Rule 164 creates mandatory filing and disposal timelines. Failure to decide within the prescribed period may result in deemed approval, subject to fulfilment of Section 128A, whereas late applications or late payment cannot be cured through substantial compliance.