Special procedure compliance requires manufacturers to disclose prescribed packing-machine details in FORM GST SRM-I. Make and model details are optional, but machine number is mandatory and may be numerically assigned if unavailable. Electricity consumption rating must be based on available records or certified by a qualified practicing Chartered Engineer, with the certificate uploaded with the form. The procedure excludes Special Economic Zone units and manual packing operations. For multiple machines, details of the final packing machine are required. Job workers and contract manufacturers must comply, while the principal manufacturer is responsible where they are unregistered.

Section 263 limitation is reckoned from the consequential assessment where a subsequent revision addresses that assessment's failure to perform an enquiry expressly required by an earlier revisional order, rather than revisiting the original assessment. A consequential assessment that accepts a Section 80-IA deduction without the directed examination is erroneous and prejudicial to the Revenue. Fresh examination and recomputation of the deduction may therefore be directed, applying binding jurisdictional High Court law on treatment of losses for the deduction.

Accepted early pay-in (EPI) of securities for a client's net sell obligation permits clearing corporations to waive real-time margin collection from trading or clearing members on the client's subsequent same-day cash-segment buy or sell positions, limited to the lower of the EPI value and the value of securities sold. The EPI value must be reduced when assessing margin availability for positions taken against it. If the client squares off an EPI-backed sale, the EPI value is removed and any resulting client-level margin shortfall is blocked from the member's proprietary collateral; this does not apply to trade-for-trade securities. Trading members must permit EPI-backed square-offs or new positions only where requisite client margins are available. The framework takes effect four months after issuance.

Alleged bogus-purchase additions must be limited to the profit element embedded in purchases where corresponding sales are accepted. Non-production of suppliers and the absence of transport or octroi records do not, by themselves, justify disallowing the full purchase value when sales remain undisputed. The taxable addition is determined by applying the gross-profit rate earned on genuine purchases for the relevant assessment years, rather than treating the entire alleged non-genuine purchase amount as income.

Dried leguminous vegetables subjected only to heat for moisture removal, softening, puffing or skin removal, without additional ingredients, remain classified under HS 0713. They attract 5% GST when branded and packed in unit containers and are otherwise exempt; mixtures with ingredients such as salt or oil, or goods sold as namkeens, fall under edible preparations at the applicable rate. Almond milk is classified under the residual beverage entry and attracts 18% GST. Mechanical sprayers of every type, including hand-operated, power-operated, battery-operated, foot and rocker sprayers, attract 12% GST.

Article 226 writ jurisdiction may be unavailable to challenge GST registration cancellation where the statutory appeal is filed beyond the prescribed limitation and condonable periods, including applicable pandemic-related extensions. Failure to pursue restoration under an available GST amnesty mechanism further leaves the statutory remedial framework unexhausted. In the absence of a claim that the show-cause notice was not received, delay in invoking the statutory appeal process does not ordinarily establish an exceptional basis to bypass the alternative remedy.

Writ jurisdiction under Article 226 cannot compel the Government or Legislature to introduce tort and State-liability legislation within a fixed period. Codification remains a legislative-policy matter; courts may make recommendations but cannot issue binding directions unless rule-making is indispensable to implement an existing statute. Mandamus also requires an enforceable legal right and a corresponding public duty, so it cannot require decisions on the Law Commission's legal status or departmental nodal officers. Funding requisitions for the Commission must, however, be considered expeditiously so that lack of funds does not impair its functioning.

Circular No. 77/2019-TNGST, concerning the treatment of secondary or post-sales discounts under the Tamil Nadu Goods and Services Tax framework, stands withdrawn ab initio. The withdrawal removes the earlier clarifications from their inception and follows concerns raised regarding their implications. It is intended to secure uniform implementation of applicable legal provisions across field formations.

Refund allowed through a favourable appellate or other forum order after rejection in FORM GST RFD-06 must be claimed through a fresh FORM GST RFD-01 application under the specified order-based refund category. No further electronic credit ledger debit is required where the amount was already debited with the original claim. The claimant must provide order particulars and supporting orders. The proper officer sanctions the allowed refund through FORM GST RFD-06 and FORM GST RFD-05, while any balance remaining disallowed is re-credited subject to the prescribed undertaking and procedure.

Inland vessel carries the meaning assigned in clause (q) of section 3 of the Inland Vessels Act, 2021 for income-tax purposes. Sections 235 and 115V of the Income Tax Act, 2025 adopt that meaning, applying a common statutory interpretation of the term under both provisions through the Inland Vessels Act definitional framework.

Common input services procured by a head office from a third party may be allocated to branch offices through the Input Service Distributor mechanism or by tax invoices, provided the services are attributable to or actually supplied to the recipient branch office. Use of the Input Service Distributor mechanism is optional, but requires compulsory registration when adopted. For internally generated services, invoiced value is deemed open market value where the branch office has full input tax credit, even if employee salary cost is excluded. Salary cost is not mandatorily includible in taxable value even where full input tax credit is unavailable.

A HAM concession arrangement for highway construction and operation and maintenance is treated holistically as a continuous supply of services and cannot be split according to staggered payment terms. For payments due on specified dates or completion of events, time of supply is the earlier of invoice issuance and payment receipt where the invoice is timely issued. If not timely issued, it is the earlier of service provision, treated as the contractual payment due date for continuous supplies, and payment receipt. Interest included in annuity instalments forms part of taxable value.

Eleven applications for the F-category online written examination receive provisional acceptance because professional degrees were uploaded, although equivalence certificates for foreign-university degrees were absent. Eligibility remains conditional upon producing the relevant equivalence certificate at the oral examination. Following this revision, 449 applications stand accepted, while all other representations from rejected applicants are rejected as lacking merit.

Tender rules for attached bars permit post-selection production of a rental agreement by the successful bidder, rather than requiring every bidder to obtain prior landlord consent or a no-objection certificate. Pre-bid consent could restrict participation, favour incumbents or owners, weaken competitive bidding, and conflict with equality and fairness in public tendering under Article 14. Writ review remains confined to pleaded questions of arbitrariness. Relief concerning the underlying policy permitting attached bars cannot be granted where that policy was not challenged and the policy-maker lacked an opportunity to respond. Mandamus cannot require the legislature to enact or amend law in a specified manner.

Cyber cafe registration in Delhi is assigned to the Deputy Commissioners of each Revenue District as designated registration agencies within their respective territorial jurisdictions. The designation operates under section 90 of the Information Technology Act, 2000, read with rules 2(b) and 3 of the Information Technology (Guidelines for Cyber Cafe) Rules, 2011, and allocates registration functions at the Revenue District level.

The ICEGATE Warehouse Module enables online warehouse-licence applications, transfer requests for warehoused goods, and uploading of monthly returns. Transfer workflows cover ownership changes, warehouse changes, or both, with recording of party details, validation and reconciliation of goods, buyer-furnished triple duty bonds, and approval by the proper officer. The module tracks goods, locations and ownership, but the prescribed physical removal form remains mandatory until integrated digitally. Monthly returns may be uploaded as scanned PDFs. Warehousing bonds, security and triple duty bonds must be furnished at the port of import.

Central Government amends the constitution of the SEEPZ Special Economic Zone Authority by substituting the members listed at serial numbers 5 and 6. Colin Pankaj Shah, Managing Director of Kama Jewellery Pvt. Ltd., and Vijay Gujarathi, Managing Director of EOS Power India Pvt. Ltd., replace the previously listed industry representatives.

Custodial services supplied by banks or financial institutions to Foreign Portfolio Investors are not services supplied to an "account holder" for determining place of supply. Although custodial arrangements involve maintaining accounts of securities held by FPIs, they are distinct from services linked to deposit accounts bearing interest to the depositor. Custodial services must therefore be governed by the default place-of-supply rule under section 13(2) of the Integrated Goods and Services Tax Act, 2017, rather than the special rule for account-holder services under section 13(8)(a).

The Central Government amends the prior departmental instrument under the Special Economic Zones Act, 2005, by substituting entries at serial numbers 5 and 6 relating to Falta Special Economic Zone. Shri Sanjay Budhia, Managing Director, Patton International Limited, replaces Shri Gyanesh Chaudhary at serial number 5. Shri Abhishek Murarka, Wholetime Director, Cheviot Company Limited, replaces Shri Ashok Kumar Chakrabarti at serial number 6.

Input tax credit on ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is not restricted under the blocked-credit provisions concerning construction of immovable property. Ducts housing optical fiber cables and manholes serving as network nodes are treated as plant and machinery because they facilitate signal transmission and are necessary for laying, upkeep and maintenance of the network. They do not fall within the specified exclusions for land, buildings, civil structures, telecommunication towers or external pipelines.