Section 153A permits regular additions without incriminating material where the assessment was pending on the search date and therefore abated. Where the period for issuing notice under section 143(2) had not expired, the assessment remained open for full determination under section 153A, rather than being subject to the restriction applicable to completed assessments. Disallowance of bought-note purchases from unregistered dealers may be sustained where purchases lack bills or vouchers, are paid in cash, and manually prepared invoices leave the expenditure unsubstantiated.

Predominantly charitable trusts are not disqualified from approval merely because their objects include incidental religious activities. Satsang, worship and facilities for Vaishnavs may remain charitable where they promote public benefit, do not propagate a particular religion, and are accessible without discrimination; worship must be subsidiary to the trust's main educational, medical-aid and relief activities. Refusal of approval solely on those objects is therefore unsustainable. Compliance with the statutory limit on religious expenditure requires factual verification of the nature and amount of disputed celebration, printing and decoration expenses; presumed classification as religious expenditure is insufficient. Entitlement to approval depends on that verification.

Accepted disallowance of year-end expense provisions under section 40(a)(i) or 40(a)(ia) for non-deduction of tax precludes a further tax-deduction demand under section 201 on the same amounts. The disallowance and section 201 demand cannot operate cumulatively in respect of identical provisions. Where no section 201 demand survives, interest under section 201(1A), including any recomputation of that interest, is not leviable.

Section 151 requires meaningful statutory sanction based on independent application of mind to the recorded reasons and relevant material. Reassessment jurisdiction is invalid where the approval process omits the prior scrutiny assessment and records satisfaction without addressing the underlying material. Survey material that existed before the original assessment under Section 143(3) cannot constitute fresh material for reopening. Mechanical approval and reliance on pre-existing material therefore invalidate the assumption of jurisdiction under Sections 147 and 148, resulting in the reassessment order being quashed.

Section 153C proceedings cannot be initiated where the deemed search date for the other person falls on or after 1 April 2021. For that person, the first proviso to Section 153C(1) treats the date on which seized material is received by the jurisdictional Assessing Officer as the relevant search date. Where the actual receipt date is unavailable, the satisfaction-note date may be treated as that date. Section 153C(3), inserted by the Finance Act, 2021, excludes searches initiated and seized material requisitioned on or after 1 April 2021; consequently, the notice and consequential assessment lacked legal authority and were quashed.

Draft-assessment and Dispute Resolution Panel procedure applies only to an eligible assessee, including one facing a prejudicial variation arising from a Transfer Pricing Officer's order. An assessee that is neither a foreign company nor subject to any transfer-pricing variation cannot be treated as eligible merely because transfer-pricing proceedings occurred. Applying the procedure without a qualifying variation exceeds jurisdiction; the draft assessment order and resulting Dispute Resolution Panel directions are liable to be quashed.

Restoration of a writ petition challenging tax liability enabled the taxpayer to place agreements and other relevant documents before the High Court. The agreements had been attached to written submissions before the adjudicating authority but were not produced before the High Court. Fresh consideration was confined to production of all relevant documents on the first hearing date, after which the High Court could decide the matter in accordance with law. No view was taken on the claimed exemption or the merits of the tax liability.

Union Government monthly accounts through July 2026 record total receipts comprising net tax revenue, non-tax revenue and non-debt capital receipts, with tax devolution transferred to State Governments. Total expenditure is divided between revenue and capital expenditure. Revenue expenditure includes interest payments and major subsidies.

Late-fee amnesty applies to registered persons who failed to furnish the final return in FORM GSTR-10 by its due date, subject to filing the return from 1 April 2023 through 30 June 2023. The late fee payable for eligible delayed final returns is capped at five hundred rupees, with the amount exceeding that limit waived. Eligibility depends on furnishing FORM GSTR-10 within the specified amnesty period.

Late fees for delayed furnishing of the annual return in Form GSTR-9 for financial year 2022-23 onwards are waived to the extent they exceed prescribed daily rates and turnover-linked caps. For annual returns for financial years 2017-18 to 2021-22 that remained unfurnished by their due dates, late fees are waived to the extent they exceed ten thousand rupees where the return is furnished between 1 April 2023 and 30 June 2023.

DGFT's Bank Guarantee Repository Module now requires a Purpose field to identify fresh and replacement bank guarantees and sends exporters automated expiry alerts 60 and 45 days before expiry. Regional Authorities can digitally sign and issue portal-based communications for renewal, replacement, encashment and return of bank guarantees. The module provides standardised status tracking, including pending acceptance, acceptance, replacement, return on EODC, and renewal or encashment notices. Bank guarantees declared through the Bills Repository remain pending until Regional Authority acceptance, but automatically become accepted when a linked AA/EPCG invalidation file is approved.

Implementation of the ETF norms on base price, price bands, pre-open session call auction and close-out procedures is deferred from 1 September 2026 to 7 September 2026. All substantive requirements under the earlier circular remain unchanged. Market infrastructure institutions must establish the necessary systems, amend relevant bye-laws, rules and regulations where required, and communicate the revised implementation timeline and provisions to market participants, including investors, through their websites.

Assessment orders for failure to furnish a valid return within thirty days of service, issued on or before 28 February 2023, are deemed withdrawn where the registered person furnishes the pending return by 30 June 2023. The return must be accompanied by payment of applicable interest and late fee. This mechanism applies irrespective of whether an appeal against the assessment order was filed or decided.

Special procedure for revocation of cancelled GST registration permits eligible registered persons to apply up to 30 June 2023 where the statutory application period was missed. The application may be filed only after all returns due up to the cancellation date are furnished and all related tax, interest, penalty and late fee are paid. No further extension is available. Persons whose appeals were rejected solely for delay in seeking revocation are included.

Late-fee relief under section 47 applies to registered persons who delayed FORM GSTR-4 for specified periods and furnish the returns from 1 April 2023 through 30 June 2023. Late fee exceeding two hundred and fifty rupees is waived for eligible filings. Where the total central tax payable in the relevant return is nil, the late fee is fully waived.

GST administration for companies subject to the Insolvency and Bankruptcy Code, 2016 is to follow the Central GST framework, with modifications necessary for application under the Chhattisgarh Goods and Services Tax Act, 2017. The State Tax Commissioner adopts the framework to ensure uniform implementation of GST provisions for companies undergoing insolvency proceedings.

Intra-State supplies of specified goods are exempt from the whole of State tax under the Manipur Goods and Services Tax Act, 2017, subject to tariff classification and entry-specific conditions. The exemption covers extensive categories of agricultural produce, food items, seeds, medicines, health products, educational materials, traditional articles and specified cultural goods. Several entries apply only where goods are other than pre-packaged and labelled, while seed-related entries depend on seed quality or use for sowing. Conditional exemptions apply to certain lottery supplies, grant-funded supplies by Government entities, and Government public auctions of specified gift items. Customs Tariff interpretative principles govern classification.

Input Tax Credit (ITC) apportionment in business reorganisation cases under Section 18(3) of the Chhattisgarh Goods and Services Tax Act, read with Rule 41(1) of the Chhattisgarh Goods and Services Tax Rules, is to follow a uniform framework. The framework prescribed in Circular No. 133/03/2020-GST applies with necessary modifications under the Chhattisgarh GST regime for determining the apportionment of ITC upon business reorganisation.

Personal insolvency proceedings concerning personal guarantees distinguish a guarantor's liability from the underlying borrowing entities' debts. Claims against the guarantor arise from guarantees furnished for loans obtained by Essel Group-associated entities, while the borrowers' repayment obligations remain enforceable and creditors may pursue corporate assets and securities. Dissenting lenders have challenged the resolution-plan voting process, alleging that family-linked associates or related parties should have been excluded from committee of creditors voting.

FORM GSTR-3B return due date for September 2022 is extended to 21 October 2022 for registered persons required to furnish returns under the Manipur Goods and Services Tax framework. The extension is issued by the Commissioner on the Council's recommendations under the statutory power to extend return-filing deadlines.