Interest under the Rajasthan GST law is directed to be recovered on the net cash tax liability for the period from 1 July 2017 to 31 August 2020. Net cash tax liability covers tax paid or payable through the electronic cash ledger. Show-cause notices seeking interest on gross tax payable are to be kept on hold pending retrospective amendment of the interest provision. Prescribed information on such notices must be collected and submitted, with strict compliance required.

For February through August 2020, rule 36(4) required cumulative reconciliation of input tax credit availed in GSTR-3B with eligible invoices and debit notes uploaded by suppliers up to the September 2020 GSTR-1 due date. Cumulative credit could not exceed 110% of eligible credit reflected in uploaded documents and remained subject to general credit eligibility conditions. Excess credit identified through reconciliation had to be reversed in Table 4(B)(2) of the September 2020 GSTR-3B, while the restriction applied independently for September 2020.

E-way bill exemption is granted for motor vehicles transported solely for road testing, where movement is other than by way of supply. The taxpayer must execute adequate bond, move vehicles under a prescribed delivery challan and trade plate, maintain dispatch-and-return records, and submit electronic monthly accounts. Where vehicle value exceeds bond coverage, a differential bond is required before removal. The taxpayer remains accountable for goods moved without an e-way bill, and breach of conditions may result in withdrawal of permission.

The Quarterly Return Monthly Payment Scheme allows eligible registered persons to furnish FORM GSTR-3B and FORM GSTR-1 quarterly while depositing tax for the first two months through FORM GST PMT-06. Taxpayers may use either the fixed sum method based on prior cash payments or the self-assessment method using current liability and available input tax credit. Optional Invoice Furnishing Facility reporting permits selected invoices to be reflected for recipients before quarterly FORM GSTR-1 filing. Deposits are applied to quarterly return liability, and interest and late-fee consequences depend on timely monthly deposits and quarterly filings.

Profit from sale of a real-estate developer's building is treated as capital gains where the property was consistently recorded as an investment, interest on acquisition borrowings was capitalised, and the overall facts support investment character. Treatment of rental receipts as business income alone does not convert the property into stock-in-trade. The resulting gain may qualify for deduction under Section 54EC where the applicable conditions are met. The decisive test is the taxpayer's consistent treatment of the immovable property and the surrounding circumstances.

Electronic credit ledger restrictions under Rule 86A of the Telangana Goods and Services Tax Rules, 2017 may be exercised by authorised State Tax officers. The Deputy Commissioner (ST) of the Strategic Taxpayer Unit is authorised for registered persons within that unit's jurisdiction, while the Assistant Commissioner (ST) of the relevant circle is authorised for registered persons within that circle's jurisdiction. The authorisation is deemed effective from 24 December 2019.

Business deductions were considered allowable for liabilities crystallising during the year and correction of wrongly capitalised expenditure, where the claim was genuine and revenue-neutral. No disallowance under section 14A was permissible without exempt income. Scientifically computed contractual warranty provisions, software maintenance charges and licence fees conferring only a right to use software were treated as revenue expenditure. Additional-wage deduction was available where prescribed certification and employee particulars were verified. Light motor vehicles meeting the applicable commercial-vehicle definition qualified for enhanced depreciation. Bad debts written off after earlier taxation of the related income could be allowed by the appellate authority despite omission from the original return.

Guarantee covenants requiring disclosure and preservation of assets can support interim restraints over both scheduled property and undisclosed non-suit assets where non-disclosure creates a risk of dissipation. Order XXXIX Rule 1(b) of the Code of Civil Procedure permits protective injunctions against property dealings intended to defeat creditors, and lack of asset particulars caused by a guarantor's refusal to disclose does not defeat such relief. Personal obligations under guarantees and negative-lien undertakings may found territorial jurisdiction where defendants reside. Pre-institution mediation under the Commercial Courts Act is not mandatory where urgent interim protection against alienation or dissipation of assets is sought.

Article 342 confines the specification, inclusion and exclusion of Scheduled Tribes to the constitutional process involving the President and Parliament; a State executive notification cannot confer Scheduled Tribe status on Lohars, who are distinct from the listed Lohara and Lohra communities. Repeal of a prior amendment does not authorise executive alteration of that status, and extending Scheduled Tribe certificates and benefits to Lohars is arbitrary under Article 14. Article 32 remained available because the notification led to criminal proceedings affecting personal liberty. The invalid extension was nullified, Lohara status remained unaffected, criminal proceedings were not quashed, and costs were imposed for the constitutional infringement.

Deemed GST registrations involving non-opted or failed Aadhaar authentication require compulsory post-registration physical verification. Officers must verify declared business premises, operational capacity, ownership or lease documents, employees, identity details and bank KYC, and may undertake preliminary financial scrutiny of tax returns, linked bank accounts, capital sources and funding records. Risk-based notices may address return-filing discrepancies before cancellation proceedings are completed. Verification must be concluded within the stipulated period with weekly status reporting, and field formations must prevent deemed approval in such Aadhaar-authentication cases.

Registered persons with aggregate turnover up to two crore rupees in the financial year 2022-23 are exempt from filing the annual return for that year. The exemption is issued under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017, on the Council's recommendations, and is deemed effective from 31 July 2023.

Preventive-detention orders may be challenged for mala fides where statutory power is used for a purpose outside its object, notwithstanding suspension of enforcement of specified fundamental rights during an Emergency. Mere allegations of false or vindictive official reports do not establish mala fides when specifically denied and unsupported by material. Under Rule 30, an authenticated order recording the State Government's subjective satisfaction is presumptively regular. Courts cannot assess the sufficiency of the underlying material unless admissible material makes out a prima facie case of inaccuracy, non-application of mind, mala fides, or a defect in the order. On that basis, production of the departmental file or a personal affidavit was unnecessary.

Custodianship of Berth No. 15 for handling bulk cargo is approved in the name of Adani Power Limited following amalgamation of the earlier custodian. The entity is also approved as a Customs Cargo Service Provider for custody and handling of imported and export goods until January 31, 2028, or further orders. It must comply with customs-area cargo handling requirements, maintain prescribed bonds, guarantees and insurance, account for goods, obtain permission for transfers or alterations, display service charges, provide adequate facilities and manpower, and allow removal or handling of goods only with written customs permission.

SGST reimbursement for registered hotel and tour operators requires an application in Form-1 with Forms A and B, prior filing of all due returns, payment of the computed SGST, and a separate application for each tax period. Applicants must provide an affidavit of compliance. Reimbursement is adjusted against outstanding demands and approved investment-promotion assistance, and is unavailable to State-tax defaulters or evaders. Aggregate reimbursement under all schemes cannot exceed SGST payable or deposited. Payment follows approval, budget demand and budget allocation, with prescribed records maintained.

Proper officers holding the rank of Joint Commissioner, Deputy Commissioner, or Assistant Commissioner of State Tax are authorised to exercise powers for the purposes of Rule 86B of the Rajasthan Goods and Services Tax Rules, 2017. This authority may be exercised only within their respective territorial jurisdiction and is deemed effective from 1 January 2021.

Supplementary Import General Manifest amendments before Sea Entry Inwards are to be disabled from 20 February 2026. Timely House Bill of Lading declaration through Cargo Summary Notification messages is required so that Sea Arrival Manifests contain mandatory data for risk analysis and trade facilitation. Before Sea Entry Inwards, Bill of Lading additions or amendments must use Sea Arrival Amendment or Sea Cargo Amendment messages without officer routing. Post-entry amendments will require officer routing, with reasons for delayed inclusion potentially sought and supplementary amendment charges leviable under existing procedures.

Article 32 may be invoked for immediate protection of personal liberty where custody presents a glaring deprivation of liberty, notwithstanding a remand order and the ordinary expectation that relief first be sought from the High Court. Continued custody for approximately 13 to 14 days was treated as excessive in the stated circumstances. The power to do complete justice supported moulding relief, resulting in an immediate direction to release the petitioner on bail.

Depreciation on a block of assets cannot be disallowed by segregating individual plant-and-machinery items that were not separately used during the relevant accounting year. Once assets within the block have been used for business, simultaneous use of every item in that block is not required. Depreciation remains allowable for the block, making a disallowance based solely on non-use of particular items unsustainable.

Verified printing-voter-list expenditure is treated as genuine where supplier and purchaser confirmations support the transaction, and lack of transport evidence or publication-related objections do not establish bogus purchases. Where no material is supplied for printing, the stated exclusion from tax deduction at source applies, preventing disallowance for non-deduction. Data-processing receipts arising from work assigned within a holding-company and subsidiary arrangement are characterised as business income, with necessary and documented related expenditure allowable. Software previously put to business use remains eligible for depreciation when kept available for use, notwithstanding temporary non-generation of revenue caused by business uncertainty.

Customs examination of imported goods will use system-based e-scheduling on ICEGATE 2.0 and Body Worn Cameras during physical examination. Recordings must cover critical examination stages and interactions, be securely retained for two years, and be preserved until final disposal in investigation, dispute or litigation matters. Importers, IEC holders and authorised Customs Brokers may electronically schedule, view and reschedule examinations, while automated notifications support officer allocation and custodial placement of goods. Any rescheduling, hold or removal from the schedule requires recorded and justifiable reasons by the competent officer.