Competition Commission of India approved Cyient Limited's acquisition of 100% of Tao Digital Solutions Inc.'s share capital from its existing shareholders. The full share capital acquisition transfers complete ownership of Tao Digital Solutions to Cyient. Tao Digital Solutions provides global digital transformation and technology services, including product engineering, managed services, cybersecurity, payments, digitization and AI, cloud services, and data services, and operates in India through its wholly owned subsidiary, Tao Digital India Private Limited.

Competition approval covers Yancoal Australia Limited's acquisition of 100% equity interest and warrants in Kestrel Coal Group Pty Ltd. The target holds an 80% interest in the Kestrel Joint Venture, which operates a Queensland coal mine producing principally metallurgical coal and a smaller volume of thermal coal. Neither the acquirer nor the target has a physical presence in India. Their Indian nexus is limited to coal exports and the joint venture's sales of metallurgical coal into India.

GST appellate limitation has left some disputes unheard where delayed appeals were rejected without a merits examination. The gap is significant for fraud-related demands where taxpayers seek reclassification under the ordinary demand provision and may thereby be excluded from the legacy waiver framework. A one-time final appellate window could cover appeals rejected or not entertained solely due to limitation, while excluding merits-decided cases and deliberate or repeated procedural disregard. A firm non-extendable deadline and prescribed pre-deposit safeguard could preserve revenue protection and distinguish the measure from continuing limitation relief.

Fair market value baseline reform is urged for long-term capital gains computation by replacing 1 April 2001 with 1 April 2025 as the date from which taxpayers may elect fair market value as cost of acquisition for pre-cutoff capital assets. The proposal is based on the view that cost inflation index increases capture only part of actual inflation and do not adequately support replacement of long-held assets. Periodic index updates are also proposed to align capital gains computation with inflation.

Invocation of section 74 of the CGST Act is confined to cases supported by material evidence of fraud, wilful misstatement, or suppression of facts with intent to evade tax. Mere non-payment of GST or mere availment of ineligible self-assessed input tax credit does not, without further contrary evidence, constitute suppression. Failure to respond to an audit enquiry or final audit report also does not by itself establish suppression. Interest on ineligible input tax credit is attracted upon utilisation rather than merely upon availment.

Penalty proceedings under Section 271(1)(c) require the Assessing Officer to specify whether the charge is concealment of particulars of income or furnishing inaccurate particulars of income. These are distinct alternative defaults involving different factual bases and defences. A notice that reproduces both limbs without selecting the applicable charge leaves the assessee uncertain about the case to be met. Mere satisfaction to initiate proceedings, reference to the provision, or selection of a limb in the final penalty order cannot cure ambiguity at the satisfaction and notice stages.

Government tax litigation is criticised where a delayed special leave petition is pursued despite the issue being covered by an earlier precedent and concurrent appellate orders favour the taxpayer. The concern focuses on counsel's assessment of merits, avoidable judicial pendency, and public expenditure arising from multiple advocates in covered appeals. Withdrawal of covered or low-tax-effect appeals through written applications and delegated administrative decision-making is proposed to reduce unnecessary litigation.

Section 74 may be invoked only where the show cause notice itself states material facts supporting fraud, wilful misstatement or suppression of facts. General statutory labels, investigation reports, annexures, or subsequent pleadings cannot cure a notice that fails to disclose the factual basis for deliberate wrongdoing. Tax discrepancies, disputed input tax credit, and supplier-registration issues may justify inquiry but do not automatically establish fraud. Where Section 73 is time-barred, extended limitation under Section 74 depends on a clear, specific, and factually supported allegation in the notice.

GST liability must be assessed as an import-of-service issue under the IGST and CGST framework, rather than by mechanically applying a tax rate to aggregate foreign remittances. Each payment requires classification by reference to the actual supply, supplier, recipient, contractual consideration, place and time of supply, applicable exchange rate and reverse-charge mechanism. Cancellation of the proposed event does not itself negate liability where payments secured contractual rights or services, while refunds or absence of taxable supply require examination under statutory adjustment mechanisms. Outward remittance records alone do not establish the ultimate recipient or legal character of payment.

Transitional credit originates in the eligible closing balance under the erstwhile regime and, when validly carried forward, becomes an opening GST credit balance. Its later reflection in the Electronic Credit Ledger does not make it newly earned credit for that period. A refund claimant must establish the documentary trail from the pre-GST closing balance through the transitional declaration to the ledger and refund claim. Statutory appeal limitation remains material, and writ jurisdiction does not ordinarily revive a lapsed appellate remedy.

GST search and seizure powers apply where an officer has reasons to believe that goods are liable to confiscation, including for tax-evasive contraventions, unaccounted taxable goods, unregistered taxable supplies, and unlawful carriage of goods. Seized material may be retained only as necessary for examination, inquiry, proceedings, or prosecution. Persons may obtain copies of seized documents unless this prejudices investigation. Unrelied material and goods for which no timely notice is issued must be returned, subject to the applicable extension mechanism. Seizure requires a prescribed order and inventory, while impracticable seizure may be replaced by a prohibition order.

The ECCS Refund Module establishes electronic filing and processing of customs refund claims relating to Courier Bills of Entry while preserving entitlement requirements under Section 27 of the Customs Act, 1962 and the Customs Refund Application (Form) Regulations, 1995. An Authorised Courier files the claim with supporting documents and bank details, and successful filing generates a Refund Request Number. The Proper Officer must communicate deficiencies through ECCS within 10 days, following which acknowledgement, electronic show-cause action and a speaking order may follow. Concurrent audit is replaced by post-audit, while payment continues under the existing procedure pending system integration.

Non-GMO certification verifies that products and ingredients are free from genetically modified organisms and meet specified non-GMO standards. Applicants undergo pre-assessment, apply through an accredited third-party certification body, and submit supplier declarations, traceability records, testing reports, production documentation, and labelling materials. Assessment may include inspection and laboratory testing. Ongoing compliance requires adherence to standards, periodic surveillance audits, and controlled use of certification logos. Non-conformities, including GMO ingredients, deficient records, or contamination risks, require verified corrective action before certification is granted or maintained.

Poka-Yoke is a mistake-proofing quality-management technique that prevents errors during process design or makes them immediately visible, rather than relying on post-production inspection. Prevention-based controls make incorrect actions impossible, while detection-based controls identify errors before they reach the customer. Contact, fixed-value, and motion-step methods use physical design, component counts, sequencing, sensors, validation controls, checklists, and automated alerts to reduce defects, rework, safety risks, and customer complaints.

Total Quality Management (TQM) makes customer satisfaction, defect prevention, employee participation, process control, continuous improvement and evidence-based decision-making integral to organisational operations. In manufacturing, it uses standardised processes, root-cause analysis and preventive maintenance to improve reliability, productivity and quality compliance while reducing waste and production failures. In services, streamlined procedures, digital management systems and coordinated teamwork improve timeliness, responsiveness and customer experience. Sustained implementation requires leadership commitment, training, communication, regular quality measurement and a culture of accountability and continuous learning.

Deposited interest, distinct from the principal amount, was required to be returned to the applicant after the review petition between the same parties had been dismissed. Repeated representations made to the State were considered, and the sum held as interest was to be refunded by the respondent-State within eight weeks. The direction concerned only the deposited interest component.

Rule 3(5A) of the Cenvat Credit Rules, 2004 applies only when capital goods are cleared as waste and scrap, whereas Rule 3(5) concerns goods removed as such. Used refractory bricks, originally inputs in manufacture, become waste after use and cannot be treated as capital goods or as inputs removed as such. Waste from used refractory materials that is not specified or classifiable under the tariff does not attract duty liability on this basis. Consequently, no Cenvat credit reversal, duty demand, interest, or penalty is sustainable for clearance of such refractory-brick waste.

Assessable value under Central Excise valuation rules includes buyer-supplied drawings, designs or other benefits only where they constitute additional consideration flowing to the manufacturer and are used in, or necessary for, production. Preliminary drawings supplied for vendor selection merely to communicate specifications and obtain quotations do not qualify where the manufacturer must prepare the detailed manufacturing designs. Royalty paid by the buyer to its foreign collaborator is also excluded where it does not flow to the manufacturer and lacks a nexus with manufacture or clearance. Consequently, neither item supports inclusion in assessable value, or a consequential demand, interest or penalty.

CENVAT credit is available to an insurer for service tax paid on payouts to automobile dealers issuing motor insurance policies, where the dealers collect premiums and invoice the insurer with service tax. Credit cannot be denied at the recipient's end by recharacterising the dealer services or disputing tax that has been accepted by the jurisdictional authorities at the service-provider end. The payout-related services qualify as input services, and no penalty is imposable for availing the credit.

Composite and indivisible contracts for constructing mine shafts and tunnels, involving both material supply and construction activity, possess the essential characteristics of Works Contract Services. Such contracts cannot be split into separate elements and reclassified as Site Formation and Clearance, Excavation and Earthmoving and Demolition Services. Consistent classification of identical prior-period work orders as Works Contract Services, including acceptance of composition-scheme tax treatment and partial reverse charge, supports that classification. Service Tax demands, interest and penalties based solely on the proposed reclassification are unsustainable.