Tax officers may use artificial intelligence for abstract research and drafting assistance only where no identifiable taxpayer information or case-specific facts are disclosed. Uploading or transmitting taxpayer records to unauthorised external platforms is prohibited and remains the personal responsibility of the officer, including where a subordinate acts on the officer's behalf. Quasi-judicial notices and orders must reflect the signing officer's independent application of mind, with all AI-generated legal propositions and citations verified from primary sources. Departmental data must not be integrated with external systems or processed through personal devices or accounts.

Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporter applications concerning items outside the Drugs & Cosmetics Act, 1940. The system-driven, risk-based workflow replaces routine manual verification and approval by Regional Authorities, supporting paperless processing and faster turnaround. Applications that require verification or do not meet automated processing parameters will continue to undergo manual processing. Auto-approved applications may also be flagged subsequently for Regional Authority review under the system's risk-management parameters.

Special additional excise duty and road and infrastructure cess on petroleum-product exports are revised with effect from 1 September 2026. The export duty on diesel is increased, the levy on aviation turbine fuel is marginally reduced, and a duty is imposed on petrol exports. Existing duty rates for petrol and diesel cleared for domestic consumption remain unchanged. The windfall-tax framework seeks to support domestic fuel availability and deter exporters from benefiting from domestic and international price differences.

DGFT has enabled automated issuance of Free Sale and Commerce Certificates through its portal for eligible exporters of items not covered by the Drugs & Cosmetics Act, 1940. Applications satisfying prevailing framework and automated processing parameters may be issued without manual scrutiny. Applications requiring verification or not meeting those parameters may be routed for manual processing, while auto-approved applications may be flagged later for risk-based review. The mechanism seeks faster, more transparent and predictable processing while retaining necessary oversight.

Central excise exemption treatment under the applicable tariff table is amended by substituting the entry in column (4) against serial number 2 with "Rs. 1 per litre". The substituted rate applies from the date of publication in the Official Gazette and revises the corresponding entry in the existing miscellaneous exemptions framework.

Central Government amends the central excise exemption framework established under Notification No. 08/2026-Central Excise. The entry in column (4) against serial number 1 of the applicable Table is substituted with "Rs. 19 per litre", effective from publication in the Official Gazette.

United Forum of Bank Unions has proposed nationwide strike action over delayed five-day banking, the performance-linked incentive framework, and unresolved pension demands. Five-day banking was agreed under the 12th Bipartite Settlement/9th Joint Note with extended Monday-to-Friday working hours, but remains pending for implementation. Unions challenge the incentive scheme for departing from a uniform, bank-performance-linked approach and for disproportionately benefiting senior officers. The dispute is under conciliation and pending before the Delhi High Court, while pension updation, a uniform dearness allowance formula, and an old pension scheme option remain unresolved.

Central excise exemption under Notification No. 06/2026-Central Excise is amended by substituting the entry in column (4) against serial number 1 with "Rs. 1.5 per litre". The amendment is made under section 5A of the Central Excise Act, 1944, read with section 147 of the Finance Act, 2002, and takes effect on publication in the Official Gazette.

Indian equity markets closed marginally lower as higher crude oil prices, US-Iran tensions, and expectations of prolonged tight United States monetary policy weakened risk appetite. The phased Closing Auction Session contributed to a late recovery in the benchmark index. Rising crude prices and global bond yields triggered broad-based selling across several domestic sectors, while foreign institutional equity sales and weakness in overseas markets added to pressure despite stronger-than-expected domestic economic growth.

Statutory canteen workers engaged through a contractor fall within the Factories Act definition of "worker" for that Act's purposes, but this status alone does not create an employer-employee relationship with the establishment. Absorption or regularisation depends on the actual employment arrangement, including control over appointment, wages, statutory contributions, records and discipline. Where the contractor retains these responsibilities, workers need not be continued when contractors change, and the establishment neither reimburses wages nor exercises appointment or disciplinary powers, the contractor is not merely the establishment's agent. The workers therefore have no entitlement to absorption or regularisation as regular employees of the establishment.

Post-GST central excise duty and NCCD on tobacco products, the constitutional validity of preserving the Central Excise Act through the CGST Act saving clause, and the alleged implied repeal of the relevant Finance Act provision were governed by earlier writ and appellate decisions that had attained finality. The requested declarations on those issues were not granted. Grounds against the order in original that were not covered by the earlier decisions remained available for consideration through the statutory appellate process.

Cash deposits during the demonetisation period were satisfactorily explained where they were covered by the recorded cash balance of a consistently disclosed money-lending business. The cash book reflected sufficient opening and available cash balances, and the deposit was recorded in the books of account. These contemporaneous accounting records supported the source of the deposit, resulting in deletion of the addition.

FORM GSTR-1A is introduced as an optional, late-fee-free facility for furnishing missed current-period outward-supply details or amending details in GSTR-1 before filing the corresponding GSTR-3B. Its particulars feed into GSTR-3B and become available in the next open GSTR-2B. The amendments also recast Input Service Distributor credit allocation, permit prescribed refunds of additional integrated tax following post-export price revisions, establish a Canteen Stores Department refund process, and revise electronic appellate, e-way bill enrolment and demand-payment adjustment procedures.

Assistant Commissioners, Additional Assistant Commissioners and State Tax Officers are designated as Proper Officers for specified local jurisdictions, subject to the prescribed financial jurisdiction. Territorial responsibility is allocated by circle, ward, municipal area, industrial area, tehsil, district and rural area. The designations cover Raipur, Bilaspur, Durg and associated circles. Proceedings completed before issuance are ratified only in relation to local jurisdiction, while pending proceedings must continue and be completed under the allocated jurisdiction from their existing stage.

GST appellate limitation under Section 107 requires an appeal within three months, with condonation available only for a further one month. This outer limit is mandatory and supports expeditious tax adjudication. Writ jurisdiction under Article 226 may be invoked in exceptional circumstances, including breaches of fundamental rights or natural justice, jurisdictional excess, or constitutional challenges, but cannot be used to bypass the statutory appellate framework after its limitation period expires. An unexplained delay of nearly three years, without grounds warranting judicial review, does not justify entertaining a writ petition or extending the statutory condonable period.

Statutory appellate limitation under the BGST Act forms part of the legislative scheme for prompt GST dispute resolution. Writ jurisdiction may be available exceptionally for fundamental-rights violations, breach of natural justice, jurisdictional excess or a vires challenge, but not routinely to revive an expired appellate remedy. The prescribed extension period for a GST appeal constrains the appellate authority, and Article 226 cannot be used to disregard that substantive limitation or condone delay beyond it. An unexplained prolonged delay in approaching the High Court after an appeal is rejected as time-barred undermines the limitation regime; a writ challenge in those circumstances is not maintainable.

Contract labour may be treated as direct employees only where the intermediary arrangement is proved to be sham, nominal or a camouflage for direct employment. Responsibility for wages, deployment, discipline and employment regulation resting with a workers' co-operative society supports a genuine contract; the principal employer's operational supervision constitutes secondary control and does not alone establish employment. Temporary casual engagement pending formation of the society does not create an accrued right to continued casual employment or trigger the statutory notice requirement for changing service conditions. Without a prohibition notification, absorption or regularisation is unavailable where the contract is genuine.

GST revenue collections for August 2026 recorded total gross GST revenue of Rs. 1,99,853 crore, reflecting 14.8% growth over August 2025. Total refunds were Rs. 31,795 crore, including domestic refunds and export IGST refunds processed through ICEGATE. After adjustment of refunds, total net GST revenue was Rs. 1,68,057 crore, representing 8.3% growth. SGST collections and the SGST component of IGST settlement were separately identified for States and Union Territories, with post-settlement SGST aggregating Rs. 95,531 crore.

AILBIEA's Silver Jubilee programme focuses on trade facilitation, customs modernisation, GST dispute preparedness and maritime-risk issues affecting liquid bulk trade. The Knowledge Conference includes sessions on the Authorised Economic Operator advantage, next-generation customs technology, GST Appellate Tribunal-era dispute preparedness, and geopolitical risks to sea-borne trade. It also marks the launch of AGS 360, integrating port information, vessel tracking, port-call estimates and maritime intelligence.

Personal-guarantee insolvency proceedings involve a stay on implementation of a repayment plan because the earlier members' views did not produce a clear majority capable of taking effect. The personal guarantor has been restrained from directly or indirectly alienating assets pending further hearing. The dispute follows split views on approval of the plan, claim admission and voting, followed by a third-member opinion that did not resolve the absence of a determinative majority. Creditors dispute the proposed recovery, claim treatment and declared net worth relevant to the guarantees.