Appeals against cancellation of GST registration that were rejected solely as time-barred may be restored for merits consideration. Where the taxpayer is permitted to file an appeal within the stipulated period, the Appellate Authority must consider it on merits rather than reject it on limitation. The limitation-based appellate rejection is set aside, enabling adjudication of the registration-cancellation dispute on merits.

Whether the Delhi Jal Board qualifies as a local authority for GST purposes was identified as requiring determination because it affects the GST rate applicable to contracts executed by association members. The challenge also concerns an alert circular. Interim protection available in an analogous pending matter was extended to eligible members, subject to payment of deficient court fees and individual affidavits undertaking to be bound by the eventual decision. Proceedings under the impugned show-cause notices were stayed for those eligible members pending further consideration.

Composite show cause notices under Sections 73 or 74 of the CGST/KGST enactments cannot validly combine multiple tax periods or financial years. Clubbing, consolidation, bunching or combining distinct periods in one notice lacks legal authority. Consequently, notices and summaries covering tax periods from 2019-20 to 2023-24 were invalid, and the consequential proceedings were quashed in favour of the assessee.

Cancellation of GST registration for non-filing of returns and non-payment of tax should be addressed through revocation proceedings. The taxpayer must seek revocation, furnish proposed returns, and deposit tax dues. The registering authority must receive the payment and decide the revocation application within the prescribed period, accepting a manual application where online filing difficulties arise. The challenge to cancellation is thereby addressed through consideration of revocation under the stipulated process.

Statutory appellate remedy against a GST penalty adjudication order must ordinarily be exhausted before invoking writ jurisdiction. No basis existed to bypass the appeal before the Appellate Authority. The writ petition was not entertained, and the petitioner must pursue the statutory appeal. The period spent pursuing the writ petition is excluded when calculating the limitation period for that appeal.

Electronic invoicing eligibility and scope under the Arunachal Pradesh GST framework are amended under rule 48(4). The turnover reference is expanded from a financial year to any preceding financial year beginning with 2017-18 onwards. The relevant supply coverage is also extended to exports, in addition to supplies of goods or services or both made to registered persons.

Annual return filing deadline under the Arunachal Pradesh GST framework was extended through an amendment to Notification No. 39/2020-State Tax. The Commissioner, acting under the annual-return provision and prescribed return rule on the Council's recommendations, replaced the earlier deadline of 30 September 2020 with 31 October 2020.

Revisionary jurisdiction cannot be used to reopen a bad-debt deduction claim that was scrutinised, verified and accepted in both assessment and reassessment proceedings. The claim concerned bad debts written off against provisions created before the statutory treatment applicable to co-operative banks. Further verification of the same settled issue would improperly unsettle completed assessments. The revision order was therefore without jurisdiction, and the bad-debt deduction remained allowable.

CRISP establishes randomized, cross-zone, round-robin allocation of eligible annual GST return scrutiny cases to promote impartiality, uniformity, workload balancing, and monitoring. A CRISP Review Officer conducts analytical scrutiny, records reasoned discrepancies and draft ASMT-10 inputs, but cannot communicate with taxpayers or issue notices. The jurisdictional proper officer independently assesses each report and alone may issue ASMT-10 and conduct statutory proceedings. Every recommendation requires recorded action and reasons for acceptance, modification, rejection, dropping, or pendency. Excluded matters include investigation, special audit, inspection or search matters, court-directed cases, and initial-phase corporate cases.

Insolvency resolution against a personal guarantor may proceed where the guarantee is admitted, its terms permit creditor recourse, and the Resolution Professional establishes subsisting debt, default and service of demand notice. Unsupported claims of repayment do not negate the default. A possible settlement and the pending insolvency process of the corporate debtor do not displace the basis for action against the guarantor. On these facts, the application for initiation of insolvency resolution process against the personal guarantor was admitted.

The Supreme Court issued notice in a special leave petition concerning an income-tax dispute. It directed the respondent to file a counter-affidavit within four weeks from service of notice and permitted a rejoinder within two weeks thereafter. The text records procedural directions only and does not state any substantive determination on the underlying tax issues.

The deadline for furnishing FORM GSTR-3B for March 2026 is extended to 21 April 2026 for registered persons subject to the applicable Jharkhand GST return-filing provisions. The extension is issued by the Commissioner on the recommendations of the GST Council and is deemed effective from 20 April 2026.

Jharkhand SGST rate schedules under Notification No. 9/2025-State Tax (Rate) are amended by substituting specified tariff entries in Schedule I taxable at 2.5% and Schedule III taxable at 20%. The amendments, issued under the Jharkhand Goods and Services Tax Act, 2017 on the Council's recommendations, are deemed effective from 1 May 2026.

Forgery of Indian identity and supporting documents is alleged in an interstate racket using false birth, domicile and school certificates to obtain Aadhaar cards for foreign nationals. The racket allegedly misused authorised Aadhaar enrolment operator login credentials and used virtual private networks and remote access to enrol applicants. The alleged mastermind was arrested, and investigation, including proposed custodial interrogation, remains ongoing.

GST appellate filing timelines under section 112(1) provide that appeals against orders communicated before 1 April 2026 may be filed before the Appellate Tribunal up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 may be filed within three months from communication of the order.

Telangana SGST exemption notification is amended to replace the definition of "Nominated Agency". The revised definition includes entities specified in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification. Issued under the State Government's exemption power on the GST Council's recommendations, the amendment takes effect from 1 November 2025.

Product-development expenditure incurred for new parts, improvements and prototypes was treated as revenue expenditure because no material supported the assumption that it created a patent, know-how or other intangible asset; the related disallowance was deleted. The Form 26AS-based income addition was restored for merits-based examination because the furnished reconciliation and reasons for differences had not been addressed. Ad hoc disallowances of housekeeping and other expenses were also restored for fresh verification, as they were based only on ledger narrations and increased expenditure without identifying defects, rejecting the books, or examining supporting records.

Voter identity cards, Aadhaar cards, PAN cards and bank-account records were treated as non-conclusive proof of Indian citizenship. The petitioner and detainee were required to establish citizenship under the Immigration and Foreigners Act, 2025, and an appeal against deletion from electoral rolls did not itself satisfy that burden. The inability to identify the burial locations of the detainee's parents prevented proposed DNA-based verification and supported an adverse inference concerning their citizenship.

Uttar Pradesh SGST corrigendum corrects the tariff classification entry in Schedule III attracting 20 percent tax under Notification No. 180 dated 23 May 2026. Against serial number 2 in column (2), the entry "2202 99 90" is substituted with "2202 91 00".

The Corporate Mitra Scheme develops qualified and accredited para-professionals to provide MSMEs with accessible, affordable compliance and business-support services. Corporate Mitras are intended to assist enterprises with regulatory compliance, finance, taxation, accounting and governance-related requirements, enabling MSMEs to focus on innovation, expansion and growth. IICA Shillong serves as the nodal agency for Northeast regional coordination, stakeholder liaison, promotion and awareness, with regional participation encouraged through reserved course seats and a fee concession.