Unauthorised digital applications allegedly enabled toll collection from vehicles without FASTag stickers outside the official reporting system. Mobdata and Any were allegedly used to generate unauthorised or fake toll receipts, conceal collections from NHAI, and monitor such collections through dedicated portals. A PMLA investigation followed an FIR alleging fraudulent toll collection, with digital forensic material indicating use of the mechanism across around 100 toll plazas. Searches resulted in seizure of financial and digital records and freezing of bank accounts.

Capacity-building training under the Indian Technical and Economic Cooperation programme equipped officers from member countries with practical skills for investigating economic offences. It covered varied forms of financial and economic crime, cross-border impact, challenges in investigation and prosecution, standard operating procedures, and investigative best practices. The specialised law-enforcement engagement aims to strengthen international cooperation and investigative capacity in economic-offence matters.

Availability of GSTAT after a GST writ petition has been entertained may justify relegating the assessee to the statutory appellate remedy, since writ jurisdiction is discretionary. Where the writ was filed and diligently pursued because GSTAT was unavailable, the assessee should seek protection of limitation for a prompt Tribunal appeal. A carefully framed High Court disposal order may preserve the appeal, permit exclusion of writ-pendency time, and address interim or priority relief. The GSTAT appeal may raise the same grounds, subject to statutory pre-deposit requirements.

Time spent bona fide and diligently pursuing a writ petition because the GSTAT was unavailable may be claimed for exclusion while computing Tribunal appeal limitation. Section 14 of the Limitation Act may be pleaded as the primary basis, with Section 29(2) supporting application of relevant limitation provisions to special-law periods. Exclusion is not automatic and depends on the chronology, good faith, due diligence, and withdrawal order. Sufficient-cause condonation under Section 112 of the CGST Act may be advanced as an independent or alternative ground.

Alleged unauthorised use of Aadhaar Registrar/EA Code credentials after termination of an operational engagement led the Delhi Construction and Other Workers Welfare Board to blacklist MDS Solution Pvt Ltd. UIDAI communication indicated that Aadhaar-related activity allegedly continued after cancellation through the Board's credentials. The Board lodged a police complaint, barred the firm from its tenders, procurement processes, empanelment and contract awards, and recommended consideration of action under applicable rules and policies.

Foreign-currency inflows through FCNR(B) deposits, overseas foreign-currency borrowings and external commercial borrowings strengthened foreign-exchange liquidity and supported appreciation of the rupee against the US dollar. Foreign portfolio investment in government securities was linked to the abolition of withholding tax and long-term capital gains tax on such investment. Currency-market conditions were also influenced by foreign institutional equity purchases, global risk appetite, crude-oil prices and geopolitical tensions.

Electric-vehicle adoption across road-transport segments is projected to reduce dependence on imported petrol and diesel, notwithstanding continuing battery imports. Accelerated electrification could reduce vehicle-related import expenditure substantially by 2050 because reduced oil imports are expected to exceed battery-import costs. Domestic cell-manufacturing capacity may further increase savings by combining rapid vehicle electrification with battery localisation.

GST registration verification requires Territorial Joint Commissioners to send a bilingual Welcome letter to every newly registered taxpayer by Registered Post with Acknowledgement Due and record dispatch and delivery details in the portal. An undelivered or returned letter is forwarded to the registering authority, which must issue a Show Cause Notice, conduct immediate physical verification of the place of business, and upload the report in FORM GST REG-30. Based on the taxpayer's response and verification report, registration may be dropped from cancellation proceedings or cancelled.

Eligible holders of Advance Authorisations under SION E-52 may apply for one-time conversion to tariff rate quota treatment for Raw Sugar imports during the extended window from 3 September 2026 through 7 September 2026, inclusive. The final filing date is 7 September 2026. Existing conditions governing such conversion continue to apply, and provisions may be amended, modified, relaxed, or withdrawn subject to the Foreign Trade Policy and applicable law.

Women's access to credit for livelihood expansion is to extend beyond Self-Help Groups to individual women members. Loan accessibility concerns include distance from bank branches, repeated visits to complete formalities, and inconsistent banking procedures. Regular State Rural Livelihood Mission meetings, bank participation, training, helplines, process improvements and coordination with bankers are intended to reduce barriers. Loan formalities are to be standardised across banks through a uniform process involving RBI and NABARD.

Suppression of material facts can bar discretionary relief under Article 226 where petitioners challenge auction proceedings while withholding binding Supreme Court directions. The petitioners knew that the Enforcement Directorate had been permitted to attach and auction the properties in accordance with law and that the auction was to continue uninterrupted. Their failure to disclose those directions, which could affect the grant of relief, constituted deliberate suppression and conflicted with the Supreme Court's directions. The challenge to the auction proceedings was therefore not entitled to discretionary writ relief.

Rejection of books of account requires identified defects in the accounting method, entries, or supporting records; non-receipt of third-party information alone is insufficient where relevant financial and transactional records are produced. Estimated gross-profit additions require a rational evidentiary basis, such as comparable cases, industry standards, or material showing income suppression, particularly where declared margins are consistent with prior years. Cash deposits recorded in the cash book and explained by earlier withdrawals cannot be treated as unexplained money without adverse evidence disproving their source. Suspicion does not replace evidence, and consistency in corresponding transactions remains relevant.

Commodity transaction turnover recorded in the books, comprising purchases, sales and profit, is not income taxable in full merely because of alleged client code modification. Only the profit embedded in those transactions is taxable under the unexplained cash credit provisions. Expenses genuinely incurred during the relevant year remain deductible under the mercantile system, even where supporting bills are raised and payment is made in the following year, provided the liability and genuineness of the expenditure are established through records.

Reassessment initiated more than three years after the relevant assessment year requires prior approval under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General before an order under section 148A(d) and notice under section 148 can be issued. Approval by a Principal Commissioner, who falls within section 151(i), does not meet that jurisdictional requirement. This defect cannot be validated under section 292B, rendering the section 148A(d) order, reassessment notice and consequential proceedings invalid.

Immunity from penalty under Section 270AA applies where the assessee pays assessed tax and interest within the prescribed period and does not appeal the assessment order. Once these substantive conditions are met, failure to file Form 68 is a technical or venial procedural lapse that does not defeat entitlement to immunity. Penalty for under-reporting of income under Section 270A is therefore liable to be deleted despite non-filing of Form 68.

Reassessment notices issued beyond three years from the end of the relevant assessment year required alleged escaped income to meet the applicable statutory threshold. For AY 2016-17, alleged escaped income of Rs. 2,03,816 was below Rs. 50 lakh. The notice issued on 27 July 2022 was therefore time-barred, reassessment jurisdiction was invalid, and the consequential addition was quashed.

Reassessment notices issued more than three years after the relevant assessment year require prior sanction from the specified senior authority under section 151(ii) of the Income-tax Act, 1961. Approval by a Principal Commissioner does not meet this jurisdictional requirement where sanction must come from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Absence of approval from the prescribed authority invalidates the notice under section 148, the order under section 148A(d), and the consequential reassessment as void ab initio.

Customs officers must verify prescribed licences, permissions, registration records, invoices, packing lists, origin certificates, labels, storage licences, quality certificates and importer undertakings before granting out-of-charge for regulated cosmetics, drugs and medical devices. Documents must correspond with the imported product, manufacturer, licence holder, pack size and authorised quantity. Cosmetics, drugs and devices are subject to category-specific labelling and shelf-life requirements. Imports for personal use, testing, clinical investigation, small quantities and medical-device manufacture require the applicable permissions or manufacturing licences. Discrepancies or doubts require referral to the concerned CDSCO port office.

The EMI Scheme application process reduces data disclosures and mandatory uploads while retaining core eligibility, financial and compliance checks. Applicants must provide identity and manufacturer or job-work particulars, disclose GST collection liabilities, financial solvency, insolvency status, net worth, net current assets, prosecutions and prior EMI applications. Mandatory uploads are limited to the applicable UDYAM certificate, a UDIN-bearing Chartered Accountant certificate and authorised-signatory authorisation. The certificate must explain negative net worth or net current assets. Applicants remain responsible for accurate declarations, tax-deposit undertakings and notification of changes affecting eligibility.

Reassessment notices issued beyond three years require the alleged escaped income to meet the prescribed monetary threshold for extended limitation. Where the recorded escaped income for Assessment Year 2017-18 was below Rs. 50 lakh, the extended period was unavailable. The notice issued under Section 148 was therefore invalid, and the consequential reassessment could not stand.