Refund of unutilised IGST credit distributed through an Input Service Distributor to an SEZ unit was raised under Section 54 of the CGST Act and Rule 89 of the CGST Rules governing supplies to SEZ units. The special leave petitions were disposed of as not pressed because the tax effect was below the CBIC monetary threshold for litigation. No substantive determination was made on the SEZ unit's entitlement to input tax credit refund or on the interpretation of the refund provisions.

HSBC India's branch expansion is directed at extending wealth, international banking, and corporate banking services to affluent, high-net-worth, ultra-high-net-worth, and non-resident Indian customers in emerging commercial centres. The Nashik opening forms part of a broader branch-expansion programme undertaken after Reserve Bank of India approval to establish additional branches in key cities. The programme is intended to expand delivery of banking and financial services, including support for cross-border wealth management, overseas investment by Indian companies, and foreign investment into India.

Automation under the IGCR Rules, 2022 applies to export-oriented units from 1 September 2024, replacing the existing procedure for concessional-duty imports. EOUs must obtain an IGCR Identification Number through ICEGATE and register an IGCR bond to file bills of entry claiming IGCR benefits. The process also applies to clearances from special economic zones to EOUs upon activation of the relevant module.

Audit authorisation under section 65 of the Bihar Goods and Services Tax Act, 2017 is conferred for financial year 2020-21 upon Avinash Kumar, Assistant Commissioner of State Tax, Darbhanga Division, for the Madhubani zonal jurisdiction. The authorisation is exercised under section 65(1), read with section 4(2), enabling the officer to exercise statutory audit powers within that jurisdiction.

GST refund claims by Input Service Distributors, composition taxpayers and non-resident taxable persons may rely on their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on coal used for zero-rated aluminum supplies under bond or LUT may be refunded, but cannot be used to pay integrated tax on exports. Exporters of exempted or non-GST goods need not furnish bond or LUT for zero-rated supplies without integrated tax and may claim eligible unutilized input tax credit. The restriction on export on payment of integrated tax applies only to direct procurement from suppliers using specified tax-free or concessional benefits.

EGM compliance requires the person in charge of a conveyance carrying export goods to deliver the Export General Manifest to the proper officer before departure from the Customs station. Incorrect EGM filing can delay post-export benefits and incentives. Shipping Bills identified with EGM errors, and Shipping Bills with pending EGM filing, require rectification or filing by exporters, Customs Brokers, Shipping Lines and other concerned parties under the applicable EGM procedure.

Export Transshipment through ICES permits rail movement of export cargo from Kolkata Sea Port and its container freight stations to JNPA as gateway port. The transhipper must register a continuous Transshipment Bond and applicable Bank Guarantee at the originating port, file the ETP application after Let Export Order, and ensure safe export through JNPA. ETP approval debits the bond, and the permit accompanies the container. JNPA officers verify container particulars and seal integrity before allowing shipment. ETP approval supports drawback processing at the originating port.

Revised declaration in FORM GST TRAN-1 may be submitted up to 31 October 2017 under rule 120A of the Bihar Goods and Services Tax Rules, 2017. The extension is exercised by the Commissioner on the Council's recommendations under the enabling authority of section 168 of the Bihar Goods and Services Tax Act, 2017.

Submission of transitional credit declaration in FORM GST TRAN-1 under rule 117 of the Bihar Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Bihar Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Custodianship and Customs Cargo Service Provider approval for imported liquid cargo at Additional Liquid Cargo Berths LB03 and LB04 is vested in JSW JNPT Liquid Terminal Private Limited. The appointment applies until cargo is delivered to tank farms under Chapter VIII of the Customs Act, 1962. The entity must comply with customs law and the Handling of Cargo in Customs Areas Regulations, 2009. Approval operates for two years, remains reviewable for non-compliance or governmental directions, and requires submission of updated fire and pollution-control documentation within six months.

Transfer of tenancy rights against tenancy premium is a supply of services liable to GST, being a form of lease or renting of property. Stamp duty and registration charges on the transfer do not remove it from the scope of GST, and the transaction is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a share of tenancy premium remains taxable.

GST export compliance requires registered exporters to submit FORM GST RFD-11 on the common portal for furnishing a Letter of Undertaking. The LUT is deemed accepted upon online generation of an acknowledgement bearing an Application Reference Number, and no physical documents need be submitted to the jurisdictional office. If the exporter is later found ineligible to furnish an LUT instead of a bond, the LUT may be rejected and treated as rejected from inception.

Restricted imports of specified IT hardware require a valid restricted-import licence, and Bills of Entry must be filed under Scheme Code 14 with the licence number declared. Electronic assessment cannot proceed until the online licence is debited. Officers must ensure use of Scheme Code 14 and system-based licence debiting. Where the importer omits the applicable Scheme Code, APR or ACL role holders may add the Scheme Code and licence details to the Bill of Entry in ICES.

Assignments of debts secured by deposit of title deeds are governed by the Kerala Stamp Act where the Indian Stamp Act exemption does not apply. Security arises through delivery of title deeds with intent to create security; a memorandum recording the deposit is not itself a mortgage deed. Such assignments therefore do not fall within the provision for transfer of an interest secured by a mortgage deed and are chargeable as conveyances. Comparable asset reconstruction entities may receive capped stamp-duty and registration-fee treatment on parity as an interim measure, pending statutory amendment and final determination.

GST job-work provisions allow a registered principal to send inputs or capital goods without tax for processing, while retaining responsibility for accounting, return, or further supply. Inputs must be returned or supplied within one year and capital goods within three years, failing which a deemed supply arises from the original dispatch date. Movement generally requires a principal-issued challan and quarterly FORM GST ITC-04 reporting. Supplies from job-worker premises remain supplies by the principal, who issues the invoice and determines tax treatment. Input tax credit remains available for goods directly received at the job worker's premises.

MOOWR Scheme registration through ICEGATE raises questions on post-submission compliance under the Manufacture and Other Operations in Warehouse Regulations, 2019. Key issues include whether physical applications and supporting documents must be submitted to the jurisdictional Customs authority, whether deficiencies may be communicated through ICEGATE after online scrutiny, and whether site inspection or verification is required before approval. The procedural focus also includes the typical Customs processing sequence, timeline, and compliance actions expected after filing.

Digitisation of customs bonded warehouse procedures through 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 validation of goods details, buyer particulars, triple-duty bond requirements and officer acceptance. Physical transfer forms remain mandatory alongside online processing until integrated. Licensees must upload Form A and Form B monthly returns accurately for reconciliation, and the port-of-import officer must ensure the required warehousing bond and security are furnished.

Interest on Input Tax Credit reversal is considered where payment to vendors is not made within 180 days, requiring reversal under Section 16(2) of the CGST Act and Rule 37 of the CGST Rules. The central issue is whether interest under Section 50 applies where sufficient Electronic Credit Ledger balance existed throughout and the relevant credit was never utilised for output tax liability. The analysis distinguishes unutilised credit reversal from wrongful availment and utilisation, including whether delayed-payment reversal has a distinct interest consequence.

Discretionary condonation of delay should not be disturbed in appeal unless the order is ex facie legally erroneous or causes grave and substantial injustice. Procedural limitation rules must serve substantial justice and should not obstruct adjudication on merits where sufficient cause is reasonably supported by the record. The union's delayed knowledge of the decree, followed by prompt steps to obtain copies and file the first appeal, constituted sufficient cause. A brief order does not by itself establish non-application of mind. The delay was therefore properly condoned and appellate interference was unwarranted.

Penalty for concealment or furnishing inaccurate particulars remained deleted because the factual circumstances did not justify interference with the Tribunal's decision. The assessee, a salaried individual, filed a return and paid assessed tax after reassessment notice; the Tribunal had cancelled the penalty after considering those facts. Whether a defect in the penalty show-cause notice, not raised before lower authorities, could be raised later was left open. No substantial question of law arose, so the Revenue's challenge failed and the penalty deletion stood.