Non-substitution of one among several legal representatives does not abate a first appeal where the deceased necessary party's estate remains sufficiently represented by the other heirs and transferees pendente lite. In specific-performance proceedings, the vendor remains necessary despite a pendente lite transfer, but effective representation of the estate permits adjudication. A prior determination that no abatement occurred binds subsequent stages of the same proceeding under res judicata and cannot be reopened by a contrary declaration. Impleading the omitted heir's representatives as pro forma respondents is permissible, and neither condonation of delay nor an application to set aside abatement is required where no abatement arose. Clerical deletion errors may be corrected through inherent and correction powers.

Rule 6(3) of the CENVAT Credit Rules, 2004 does not require payment merely because organic manure emerges as a by-product during the manufacture of dutiable goods. Organic manure produced through physical mixing of press mud and spent wash remains a by-product of the manufacturing process. Consequently, use of common inputs and input services in manufacturing dutiable goods does not create a Rule 6(3) payment obligation in respect of that by-product, and the related demand is unsustainable.

Pre-show-cause-notice payment of prescribed customs duty, interest and penalty constitutes substantive compliance with section 28(5) of the Customs Act, 1962. Intimation to the proper officer is procedural; failure to provide it within 30 days after issuance of the notice does not defeat the statutory benefit where payment is undisputed. Such payment supports deemed conclusion of proceedings under section 28(6), enabling closure of proceedings in favour of the importer.

Challenge to a subsequent customs order should be pursued through a comprehensive petition rather than by amending the pending petition. Merits contentions concerning both the original petition and the later order remain open for consideration in that challenge. Customs authorities must ensure safe preservation of seized goods, particularly where moisture during the rainy season could cause damage. The request also concerned clarification obtained from the Central Bureau of Narcotics on whether the seized goods could be released.

Alleged non-genuine purchases cannot be treated as unexplained expenditure solely because suppliers fail to respond to verification notices or have cancelled or suspended GST registrations. Where books of account are not rejected, sales are accepted, and no defect appears in the quantitative tally or trading account, supplier non-compliance beyond the taxpayer's control does not displace purchase evidence. Banking-channel payments further support the recorded transactions. Consequently, an addition for alleged non-genuine purchases under the unexplained-expenditure provisions, with consequential higher-rate taxation, is unsustainable on these facts.

Reassessment proceedings require a valid notice under section 143(2) where an assessee's original return is treated, on the assessee's unrebutted request, as the return filed in response to a notice under section 148. The requirement applies after the return is adopted for reassessment under section 147. Failure to issue the notice invalidates the reassessment, rendering the assessment non est and liable to be quashed.

Reassessment notices issued more than three years after the end of the relevant assessment year require prior approval from the senior authorities prescribed for that period. Approval by a Principal Commissioner does not satisfy this requirement where the statute requires approval from a Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. A statutory defect in approval by an incompetent authority cannot be cured by the provision validating technical defects. Consequently, the notice and reassessment lack jurisdiction, and a penalty founded solely on that reassessment cannot survive.

Extraordinary writ jurisdiction under Article 226 is unsuitable for challenges to assessment additions requiring examination of facts, evidence, and the relevance of transactions to a particular assessment year. Such objections fall within the statutory appellate process rather than writ review. The taxpayer was directed to pursue the appellate remedy, and the appellate authority was required to consider an appeal filed within two weeks without raising limitation objections.

GST portal uploading is a valid mode of service. However, where repeated portal notices receive no response, effective service requires the officer to use alternative modes permitted under the GST Act, preferably registered post with acknowledgement due. An ex parte assessment without a personal hearing in those circumstances provides inadequate opportunity and reduces compliance with natural justice to an empty formality. The assessment was set aside and remitted for fresh consideration, subject to payment of 25% of the disputed tax, filing of objections, and a clear notice for personal hearing.

Effective 1 October 2026, the TDS compliance framework extends to consideration for transfer of immovable property where a resident individual or HUF must deduct tax under section 393(2). Rules 215, 218 and 219 now require the relevant TDS certificate, deposit and statement reporting for such transactions. Form 132 and Form 141 are amended to cover property transfers involving non-resident sellers and resident individual or HUF buyers. New Schedule E in Form 141 requires property, buyer, seller, consideration, instalment and tax-deduction details. Non-resident seller reporting requires contact details, overseas address, tax residency certificate and tax identification information, including where PAN is unavailable.

Arunachal Pradesh revises State GST rate-schedule classifications across the 2.5%, 6%, 9%, and 14% schedules. The changes update tariff headings and product descriptions; add branded tender coconut water subject to brand-right conditions, nicotine and tobacco inhalation products, ores, additive manufacturing machines, flat panel display modules, and specified unmanned aircraft; and revise entries for aircraft, oils, food products, machinery, lighting goods, and electrical equipment. The revised entries operate from 1 January 2022.

Hybrid Annuity Model highway concession contracts for construction and operation-and-maintenance are treated as a single continuous supply of services. Where instalments are due on specified dates or contractual events, invoices must be issued by the relevant date. If timely issued, time of supply is the earlier of the invoice date and payment-receipt date. If not timely issued, it is the earlier of the service-provision date, regarded for continuous supply as the contractual payment due date, and payment receipt. Interest included in annuity or instalment payments forms part of taxable value.

Under Section 260A, challenges to the classification of interest income and miscellaneous receipts require a substantial question of law. Binding jurisdictional precedent treats interest on staff loans and advances having a direct nexus with the business as business income rather than income from other sources. The same principle governs identical income-classification challenges, with no substantial question of law arising from the proposed questions.

SEZ units that bear GST charged by suppliers on supplies for authorised operations may seek a refund of that tax, despite the statutory mechanism also permitting suppliers to claim refunds of unutilised input tax credit. The SEZ Act's overriding exemption and the IGST treatment of Domestic Tariff Area supplies to SEZ units as zero-rated support the claim. The CGST refund framework permits claims by persons other than suppliers, and the prescribed declaration on tax collection does not exclude recipient claims. Refund with interest requires supplier disclaimers and verification that no supplier has claimed or will claim a duplicate refund.

Input tax credit for ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is available because these assets qualify as plant and machinery. Ducts house optical fiber cables, while manholes serve as network nodes and support cable laying, upkeep and maintenance. They are integral to transmitting telecommunication signals and are not land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. The restrictions relating to construction of immovable property therefore do not apply.

Commercial vehicle after-sales support is expanded through a BharatBenz 3S facility operated by PPS Trucking for remote high-altitude fleet operations. The facility provides sales, authorised service, genuine spare parts, diagnostic systems, repair tools and round-the-clock roadside assistance. Trained technicians, service bays and regional spare-parts inventory are intended to reduce repair turnaround times and vehicle downtime. The support network serves commercial vehicles engaged in stone-crushing, road construction, communication-infrastructure transport and other heavy-duty operations in difficult terrain.

The issue is whether the net outstanding borrowing used for application should be excluded or disallowed in computing application of income for that year, despite the full borrowed amount having been used. It further concerns whether repayment changes the amount reportable as application, and the appropriate reporting treatment of borrowing-based application and repayment in the income-tax return and Form 10B.

BGMI's final redeem-code series offers limited-time Golden Miramar - Pan rewards through general redeem codes valid only until September 25 on the official redemption website. Redemption requires a Character ID, valid code, Captcha verification, and submission through the redeem centre. Each code is limited to 10 users on a first-come, first-served basis; users may redeem one code daily, and each code is usable once per account. Guest accounts are excluded, and in-game mail rewards must be claimed within 30 days.

Loans, credit or advances provided between related persons are treated as supplies even without consideration. Lending services are exempt from GST where consideration consists solely of interest or discount, except interest relating to credit card services. No separate taxable processing, facilitation or administrative service may be imputed where an overseas affiliate or related person charges no fee other than interest or discount. However, processing fees, administrative charges, service fees or loan-granting charges charged in addition to interest or discount are taxable consideration for loan-related services.

Release of seized goods was to be considered by the Customs Authority in light of the Central Bureau of Narcotics clarification. The High Court did not finally adjudicate the merits of the release request, kept the writ petition pending, and permitted the Customs Authority to determine the request expeditiously. The substantive entitlement to release therefore remained undecided.