The deadline for applying for revocation of cancellation of registration is extended until 30 September 2021 where the original due date falls between 1 March 2020 and 31 August 2021 for specified cancellation grounds. The benefit applies to unfiled, pending, rejected and appellate-stage matters, with fresh applications permitted in stated rejected cases. Further statutory extensions beyond the extended deadline depend on the period elapsed and the satisfaction of the competent officer.

Penalty for belated filing of TDS returns was described as invalid where tax deducted and applicable interest had been remitted, but the penalty was imposed nearly eight years later without a prior determination of TDS default. The penalty order did not identify the precise default or the statutory statement and particulars required from the assessee, indicating non-application of mind. The penalty was consequently deleted.

Nine pending WTO disputes against India concern safeguard measures, sugar support and export schemes, information and communications technology tariffs, and technology-sector incentives. India contests the claims as consistent with its WTO rights and obligations. Appeals concerning iron and steel safeguards, sugar measures, and certain information and communications technology tariff reports remain pending, including because the WTO Appellate Body is non-functional. Other proceedings concern Chinese challenges to production-linked incentives, tariffs, and solar, automotive, renewable-energy and information-technology measures; one panel proceeding is ongoing and another panel has not been constituted.

The amendments revise GST refund, appellate, annual return, and reconciliation procedures. System-based risk evaluation governs provisional refund orders, with recorded reasons required where provisional refund is not granted. Tribunal appeals receive provisional and final acknowledgements through FORM GST APL-02A, while Single Member Bench allocation depends on absence of a legal question and prior consideration of identical issues. FORM GSTR-9 and FORM GSTR-9C introduce expanded reporting of input tax credit, reversals, succeeding-year transactions, electronic commerce operator supplies, tax payments, and late fees.

The MBA programme integrates management education, entrepreneurial capability, digital business law, and legal and policy awareness for technology-driven enterprise. It addresses compliance, digital platforms, data-driven decision-making, artificial intelligence, digital transactions, intellectual property, cross-border commerce and evolving regulatory frameworks. The programme is designed for prospective founders, start-up professionals, transforming family businesses and careers in consulting, strategy, business development, policy-oriented enterprises and digital commerce, with industry-relevant entrepreneurship education and digital-first learning.

Residential property leased to a GST-registered business entity as contractual lessee is subject to reverse charge, notwithstanding residential occupation by its consultant and family. The landlords' GST registration status does not change this treatment. Input tax credit on reverse-charge tax is uncertain where the accommodation is used personally, unless a documented business necessity under the consultancy arrangement establishes a sufficient business nexus. A direct lease to the consultant personally for family residence may ordinarily remain exempt if the business entity is not the actual recipient and the contractual and payment arrangements support that position.

Manufacturer exporters of drugs other than unapproved, new or banned drugs must upload prescribed export documents through e-Sanchit. Non-manufacturer exporters must obtain an ADC/CDSCO export NOC after submission and verification of relevant documents, on which Customs ordinarily relies. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through SUGAM must precede the State Licensing Authority manufacturing licence, and shipping bill details must match the NOC. A limited interim relaxation permits post facto CDSCO NOCs until 30 September 2026 where specified approvals are valid.

Export of services excludes supplies between Indian and overseas establishments of the same person, including branches, agencies and representative offices. However, an Indian-incorporated subsidiary, sister concern or group concern and its foreign-incorporated related company are separate persons and legal entities. Services supplied by the Indian company to the foreign company's overseas incorporated establishments are therefore not barred by the distinct-establishments condition and may qualify as export of services where all other statutory conditions are met.

Intermediary service requires three parties, comprising two principals making the main supply and a third person who separately arranges or facilitates that supply in a supportive agent-like role. A person supplying the main goods, services or securities on a principal-to-principal basis is excluded. Subcontractors performing the main service, wholly or partly, are not intermediaries merely because they interact with the customer. Classification depends on the contractual terms and facts of each arrangement, while the special place-of-supply rule applies only where either service provider or recipient is outside India.

From 1 January 2021, the time limit for input tax credit on a debit note is determined by the financial year of the debit note, not that of the underlying invoice. For e-invoiced goods in transit, electronic production of the QR code with the Invoice Reference Number substitutes for a physical tax invoice. Refund of accumulated unutilised input tax credit on exports is restricted only for goods actually liable to and bearing export duty; nil-rated, exempt, or non-scheduled goods are outside that restriction.

Standard Input-Output Norms for ophthalmic solution, including eye and ear drops, allow import of relevant bulk drug or drugs up to 1.02 kilograms for every one kilogram of relevant bulk-drug content in the export product. Bulk-drug content must conform to the Drug Manufacturing Licence. Applicants must ensure that imported goods are used or required in manufacturing the export product.

Standard Input-Output Norms allow 2690 mg per vial of sterile bulk Meropenem and Sodium Carbonate for manufacture of each export unit of Meropenem 2 gm powder for solution for injection or infusion. Applicants must ensure that imported goods are those used or required in manufacturing the specified export product.

Standard Input-Output Norm A-3712 permits import of Meropenem and Sodium Carbonate (Sterile Bulk) up to 1345 mg per vial for manufacture and export of Meropenem 1000 mg powder for solution for injection or infusion. Applicants must ensure that imported goods are used or required in manufacturing the specified export product.

Standard Input-Output Norms under the Foreign Trade Policy prescribe the permissible import input for manufacture of Meropenem powder for solution for injection or infusion. Applicants must ensure that goods sought to be imported and actually imported are those used or required in the exported product.

Standard Input-Output Norms prescribe the permitted imported inputs and corresponding quantities for manufacture and export of one kilogram of Lumefantrine under the Foreign Trade Policy. Applicants must ensure that goods sought to be imported and actually imported are used or required in the exported product. The specified inputs include 9H Fluorene, Di N Butylamine, Sodium Borohydride, Para Chloro Benzaldehyde and Di Methyl Formamide.

Inherent jurisdiction to quash a charge sheet is exercised sparingly and only where the investigation material fails to disclose a prima facie case or demonstrates illegality, procedural irregularity, or grave injustice. At the charge-sheet stage, review is confined to police-collected material; the accused's proposed defence, factual disputes, witness contradictions, and the truth of allegations require evidentiary assessment at trial. The text states that no basis warranting quashing of the charge sheet or consequential criminal proceedings was established.

The appeal was treated as withdrawn after the appellant's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was accepted and the Designated Committee issued a discharge certificate in Form-4. The tribunal consequently dismissed the central excise appeal as deemed withdrawn, without addressing the underlying excise dispute on merits.

Standard Input-Output Norms permit import of Liraglutide up to 19.8 mg for export of one unit of PLAOBES 6 mg./ml. Pen Liraglutide Injection 18 mg./3 ml. Applicants must ensure that imported goods are used or required in the exported product.

Standard Input-Output Norms permit import of Cyano Acetic Acid 70% up to 0.89 kilogram for manufacture and export of one kilogram of Theophylline (Anhydrous). Applicants must ensure that imported goods are those used or required in the export product.

Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2020-21 are exempt from filing the annual return for that year under the Rajasthan Goods and Services Tax Act, 2017. The exemption, issued under the first proviso to section 44 on the Council's recommendations, takes effect from 1 August 2021.