GST registration cancellation based on undisclosed site-visit material, photographs, electricity consumption, or allegations beyond the show-cause notice breaches principles of natural justice because the taxpayer lacks a real and effective opportunity to respond. Availability of revocation under Section 30 does not bar recourse to writ jurisdiction where such breach is total. Retrospective cancellation also requires prior notice that retrospective action is proposed. Registration was to be restored, without preventing issuance of a fresh show-cause notice where warranted.

Alternative statutory remedy under Section 30 permits the statutory authority to consider challenges to GST registration cancellation, including alleged lack of hearing and breach of natural justice. Writ jurisdiction need not be exercised where revocation proceedings provide that avenue. The writ petition challenging cancellation was dismissed without adjudicating either the cancellation's validity or the natural-justice allegations.

Taxpayers claiming that property-related payments were funded by loans must establish receipt and source through confirmations or other reliable evidence. Failure to substantiate loan funding can leave the payment unexplained and support an addition. Expenditure on ground levelling and compound-wall construction requires evidence of its source, invoices, purchased materials, payees and payment trail. Where these elements are not satisfactorily established, section 69C treats the outlay as unexplained expenditure chargeable to tax. Property-improvement claims therefore require documentary proof both of funding and of actual expenditure.

Customs testing of imported furnace oil, fuel oil and waste oil requires screening for acidity, ash content, sediment and water. Where hazardous or non-hazardous status is required, three samples are drawn: one for JNCH testing of other parameters, one for hazardous-status testing at the importer's or owner's cost, and one retained centrally. Assessment may proceed without the hazardous-status report where the JNCH report finds the product is not off-specification; otherwise, it awaits the required test reports.

Creation of a digital signature begins with applying a hash function to an electronic record, followed by transformation of the hash result using the signatory's private key and signature algorithm. Verification requires recomputation of the hash of the original electronic record and use of the public key to check that the signature was created with the corresponding private key and to determine its time of creation. Certificate validation requires a trusted chain from the subscriber's certificate through the issuing licensed Certifying Authority to the Controller's self-signed certificate, with validity assessed at the time of signature.

Reassessment jurisdiction cannot be validly assumed on recorded reasons founded on the incorrect premise that no return of income was filed when the return was in fact on record. Such inconsistency demonstrates non-application of mind to the assessment record before issuing a notice for reassessment. The notice under Section 148, the reassessment proceedings, and the consequential reassessment order under Sections 147 and 143(3) were therefore invalid and quashed.

Sample-testing arrangements extend the use of two specified external laboratories for covered imported goods other than Chapter 27 goods. Chapter 27 goods must undergo compulsory testing at the DYCC/JNCH laboratory from 18 November 2019, while external laboratory testing for other covered goods continues until 31 December 2019. The arrangement operates as a standing order across the specified Customs Commissionerates.

Commodity-specific sampling requirements prescribe the minimum quantities of imported goods required for complete laboratory testing across food products, chemicals, minerals, petroleum goods, plastics, textiles, ceramics and metals. Quantities vary by commodity and physical form, including liquids, solids, fabrics, articles and units. Samples must be properly packed, labelled and sealed, while liquid samples must be leakproof and placed in sealed plastic containers or bottles. Each sample requires an individual test memo in duplicate, with the duplicate sample retained by the Central Sampling Cell or investigating unit.

Criminal complaints instituted after cheque-dishonour proceedings under the Negotiable Instruments Act require scrutiny for misuse of criminal process. Where the record and surrounding circumstances show that the allegations are absurd, continuation of the prosecution amounts to an abuse of process. On those facts, the criminal complaint and consequential proceedings against the appellant were quashed.

Mandatory inquiry under Section 202 CrPC applies before process is issued against persons residing outside a Magistrate's territorial jurisdiction. Criminal liability cannot be inferred against a manufacturer and its officers where the purchase order, advance payments and dishonoured refund cheque involved an authorised dealer, without material showing entrustment, dishonest inducement, or common design. Issuing process under the Negotiable Instruments Act despite allegations under the IPC indicates non-application of mind. The cognizance and process orders were quashed against the manufacturer and its officers.

Recognition of BSE Clearing Limited as a clearing corporation is renewed for a three-year period, subject to compliance with conditions specified by SEBI from time to time and any further conditions that may be prescribed or imposed. The renewal is granted under statutory powers concerning recognition of clearing corporations and is based on the interests of trade, the securities market, and the public interest.

RoDTEP Scheme availability continues until 31 December 2026 for exports by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units, and Export Oriented Units. Existing rates and value caps under Appendix 4R and Appendix 4RE remain unchanged, and all other scheme terms and conditions continue to apply to eligible exports.

Charitable exemption under Section 11 should not be denied solely because Form 10B was not electronically filed with the return where the audit report was obtained and furnished within the prescribed period or during assessment. Such filing constitutes substantial compliance with the audit-report requirement. Summary processing adjustments that disallow the exemption require prior written or electronic intimation and an opportunity to respond; an adjustment made without that notice is invalid. The exemption remains subject to verification of the audit report in Form 10B.

Central excise duty treatment under the exemption framework is amended by substituting the entry in column (4) against serial number 1 of the applicable table. The substituted entry fixes the relevant amount at Rs. 10.5 per litre. The revised table entry takes effect on 1st October 2026 and operates from that date.

Organisations operating Protected Systems must establish an Information Security Steering Committee and designate a senior-management Chief Information Security Officer. They must maintain an Information Security Management System, documented network architecture, access and asset inventories, annual Vulnerability/Threat/Risk Analysis, a Cyber Crisis Management Plan, periodic security audits, IT security service-level agreement processes, and monitoring through Cyber Security and Network Operation Centers. The Chief Information Security Officer must share specified security information, logs, monitoring records and cyber-incident communications with the National Critical Information Infrastructure Protection Centre.

Central excise exemption treatment is amended by substituting the entry in column (4) against serial number 2 of the applicable table with "Rs. 16 per litre". The revised rate forms part of the miscellaneous exemptions framework and applies for central excise purposes with effect from 1 October 2026.

Refund of the proportionate GST pre-deposit attributable to an issue allowed by the Commissioner (Appeals) may be claimed where the assessee pursues a GSTAT appeal only on a separate issue confirmed against it. Eligibility depends on the favourable relief attaining finality and on the Department not challenging that relief. The pre-deposit corresponding to the surviving adverse issue remains allocated to that dispute and is relevant to the pre-deposit requirement for the proposed GSTAT appeal.

Customs tariff values under section 14(2) of the Customs Act, 1962 are revised through substitution of Tables 1, 2 and 3 in the tariff-value framework. The revised values apply from 1 October 2026 and cover specified edible oils, brass scrap, gold, silver and areca nuts. Areca nuts retain a tariff value of US$ 11,574 per metric tonne without change.

Paragraph 7(1) of the Employees' Pension Scheme, 2026 receives a new eligibility category for persons who were members of the Employees' Provident Funds Scheme, 2026 but were not members of the pension scheme. Coverage depends on wages, on the date the new wage ceiling is notified, being less than or equal to the wage ceiling notified by the Central Government. The amendment takes effect from 17 September 2026.

Employees' State Insurance coverage extends from 1 October 2026 to establishments throughout Niwari district and designated areas of 24 partially implemented districts in Madhya Pradesh. Employers and employees of covered establishments become liable to pay contributions under section 29 of the Code on Social Security, 2020. Employees of these establishments become entitled to benefits under Chapter IV relating to the Employees' State Insurance Corporation, subject to the applicable statutory framework.