Mandatory Reference Number generation applies to non-system-generated communications sent by State Tax Officers to taxpayers. Officers must generate an RFN through the BO Portal and include it in the communication. Taxpayers may verify officer-generated RFNs before or after login through the Verify RFN service, enabling authentication of such communications. System-generated notices and orders already carry a unique Document Identification Number or RFN and are traceable on the taxpayer's portal dashboard.

GST refund claims exceeding Rs. 50 lakh require thorough scrutiny before sanction. Export refunds require verification of GSTR-1 declarations for relevant and preceding periods in addition to ICEGATE verification. Related-party claims, inverted duty structure claims, claims by newly registered taxpayers, and delayed claims for earlier tax periods require enhanced examination. Outstanding demands under another State registration must be deposited before sanction, and pending enforcement or audit proceedings must be checked. Refund rejection requires an adequate hearing opportunity and a reasoned speaking order.

Faceless assessment is streamlined by limiting repeated queries, monitoring Bills of Entry subjected to first-check examination or transferred after multiple queries, and requiring complete electronic documentation before filing. Importers and Customs Brokers must upload applicable certificates, export-related records, licence details, product particulars, technical literature, correct unit quantity codes, and other essential assessment records through e-Sanchit. Advance filing and specific responses to queries are required to expedite clearance, with designated channels available for escalation of delay, unwarranted-query, first-check, and clearance-related grievances.

SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER For the Assessee : Shri Atul Kumar Sharma, CA For the Department : Shri Saurabh Anand, Sr. DR ORDER PER ANUBHAV SHARMA, JM:  Heard and perused the record. 2. The present application is filed u/s 254(2) of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), by the Revenue with the factual matrix that when vide order dated 18.12.2017 ITA nos. 6191 & 6192/Del/2014 for assessment years 2... ... ...

Return scrutiny must be based on identified discrepancies found through examination of returns, available reports and reconciliation-statement data. FORM GST ASMT-10 may be issued only where sufficient grounds and revenue implications exist, with requests limited to relevant information. Taxpayer explanations in FORM GST ASMT-11 must be considered before an order is issued; rejection requires a reasoned speaking order, and ex parte orders should generally be avoided. Duplicate notices for the same issue and tax period require review, with legally unsustainable notices closed.

Drawback claims on re-export of imported goods require prescribed import and export records, duty-payment evidence, declarations or GST certification where relevant, and a notarised affidavit. Incomplete claims must be returned with a deficiency memo within fifteen days; compliant claims are acknowledged and registered. Failure to rectify deficiencies within the applicable period makes the claim time-barred. Registered claims require verification that no prior refund, pending audit objection, or recoverable confirmed demand exists against the claimant or import entry.

E-way bill verification requires production of prescribed transport documents and permits vehicle interception for document verification or goods inspection. Failure to produce documents or a need for inspection requires forms for statement, inspection order, reporting and physical verification. Detention requires an order and notice specifying tax and penalty, while release may follow payment or a bond with bank-guarantee security. Confiscation proceedings require notice and an opportunity of hearing. Minor clerical e-way bill discrepancies, where material particulars remain correct, do not warrant detention and instead attract the prescribed penalty and weekly reporting.

The Anonymised Escalation Mechanism enables importers and Customs Brokers to register anonymous ICEGATE grievances for delays in Bill of Entry assessment under faceless assessment. Tickets are routed in ICES to officers holding Virtual Designation Number or Actual Designation Number roles, according to whether assessment is pending at a Faceless Assessment Group port or the port of import. Tickets move with a transferred Bill of Entry, and close in the system upon completion of assessment.

Implementation of norms governing base price, price bands, pre-open session call auctions and close-out procedures for Exchange Traded Funds is deferred to September 7, 2026 to facilitate smooth implementation. All other requirements remain unchanged. Market infrastructure institutions must establish necessary systems, amend relevant bye-laws, rules and regulations where required, and disseminate the requirements to market participants, including investors.

Self-sealed containers that miss their vessel may be kept in the Central Parking Plaza Buffer Yard without prior Customs permission, eliminating the need to shift them to another buffer yard or container freight station. Hazardous cargo may be moved elsewhere only with case-specific permission, supported by weekly reporting and record maintenance. Custodians and service providers remain responsible for cargo safety, security, and compliance with the Customs Act and Handling of Cargo in Customs Areas Regulations.

Enhanced functionality in the Bank Guarantee Repository Module enables digital submission, monitoring and processing of bank guarantees. The module distinguishes fresh and replacement guarantees, sends automated expiry alerts, and permits digitally signed renewal, encashment and return communications. Structured status tracking covers pending acceptance, acceptance, replacement, EODC return and renewal or encashment notices. Bank guarantees in the Bills Repository remain pending acceptance until accepted by the Regional Authority, but automatically become accepted when a linked AA/EPCG invalidation file is approved.

MCA and IICA are developing a government-backed digital public good ecosystem for domestic professional services, particularly small and medium practices. The framework proposes curated technology access, learning and capability development, and knowledge and practice infrastructure. It is intended to improve access to technology and professional knowledge while complementing existing institutional and market-based systems. Consultations address interoperability, common standards, cybersecurity, affordable access, implementation, change management, openness, competition and technology adoption suited to differing levels of digital readiness.

Methamphetamine trafficking enforcement under the Narcotic Drugs and Psychotropic Substances Act, 1985 involved intelligence-led seizures of tablets in Assam and Mizoram, along with the vehicles allegedly used for transportation and arrests of two vehicle occupants. Field testing indicated the presence of amphetamine. The tablets were concealed in fabricated cavities within a truck and car, with preliminary investigation indicating alleged cross-border smuggling into Mizoram. Methamphetamine is a notified psychotropic substance, and illicit manufacture, possession, transportation and trafficking attract stringent penal consequences.

SEBI restrained Trafiksol ITS Technologies Ltd. and its promoter-directors from accessing or dealing in the securities market for one year and imposed monetary penalties over irregularities in its SME IPO. The action concerned overstated financial disclosures, inadequate disclosure of issue expenditure and a potential merchant-banker conflict, and proposed use of IPO proceeds based on a fabricated software-vendor quotation. The listing was deferred and IPO proceeds were placed in an interest-bearing escrow account. One promoter was directly involved in procuring the quotation, while the other failed to exercise due diligence.

SEBI imposed securities-market restrictions, disgorgement directions and monetary penalties in relation to alleged accounting fraud involving fictitious sales, purchases, circular transactions and fraudulent ledger entries. The alleged inflation of financial results facilitated migration to the NSE main board and was followed by fraudulent preferential allotments, a bonus issue and a rights issue. Rights issue proceeds were found to have been diverted, requiring restoration with applicable interest. The company and its managing director received seven-year market prohibitions, with additional governance restrictions applying to the managing director.

CPI(M) criticised approval of a repayment plan involving Zee Group founder Subhash Chandra, asserting that repayment of Rs 6.5 crore against creditor claims of Rs 22,006.57 crore undermines fairness in insolvency debt settlement. It alleged severe creditor haircuts and bias favouring influential corporate borrowers. The party linked the settlement to an alleged pattern of large borrowers resolving liabilities at steep discounts, shifting the burden to taxpayers and small depositors while smaller borrowers face coercive recovery measures.

Tariff-value tables for specified imports are substituted with values unchanged for crude palm oil, refined palm oil, palmolein, soybean oil, brass scrap and areca nuts. Gold in specified forms, including eligible gold bars and coins, remains subject to the prescribed tariff value per 10 grams. Silver in specified forms, including eligible medallions, coins and semi-manufactured silver, remains subject to the prescribed tariff value per kilogram, subject to stated exclusions for foreign currency coins, silver jewellery and silver articles. The substituted tables take effect from 26 August 2026.

Pre-Shipment Inspection Certificates must be generated and issued only on the date of inspection; the portal will not permit later issuance. Inspection dates must use the DD/MMM/YYYY format. Authorised Pre-Shipment Inspection Agency users may upload inspectors' signature and official stamp images, which will be automatically embedded in certificates, removing manual signing and re-uploading. Inspectors must be selected from a system-generated list, with their details automatically populated. Registered inspection instruments will be selected by country and displayed as read-only. The portal also permits up to 10 inspection photographs and a larger mandatory video attachment, subject to specified formats.

Regular bail in alleged fraudulent input tax credit availment through fake invoices depends on more than the seriousness of an economic offence. Relevant considerations include custody period, maximum punishment, the nature of evidence, risk of evidence tampering or witness influence, cooperation with trial, prior antecedents, and the likelihood of early trial completion. The High Court found that the accused had spent about four months in custody, faced a maximum five-year sentence, had no antecedents, and confronted documentary evidence, with no material showing interference risk. Bail was granted on bonds, subject to conditions against interfering with proceedings, requiring address updates, and restricting foreign travel without permission.

Ex parte GST adjudication may warrant fresh consideration where a taxpayer did not answer a show-cause notice or contest proceedings because of asserted health-related inability. A justice-oriented approach supports reopening from the reply stage, permitting submission of supporting material and a reasonable hearing. A limitation-based dismissal of the statutory appeal did not involve examination on merits; the procedural focus is restoration of an effective opportunity to reply and be heard.