Powers relating to arrest, summons, inspection, determination of unpaid or short-paid tax, and tax determination involving fraud or suppression are conferred on the specified Proper Officer for M/s R.R. Tools & Equipment under the Delhi Goods and Services Tax Act, 2017. The authority operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the identified taxpayer.

GST Portal validation restricting appeals against demand orders showing NIL or Zero demand has been removed where a liability dispute exists and the taxpayer made payment before issuance of the demand order. Taxpayers may challenge such orders by filing an appeal in Form GST APL-01, and may raise a ticket with the GST Helpdesk if filing difficulties arise.

Open API integration for Certificates of Origin enables eligible exporters to connect ERP, accounting and other business software with the Trade Connect e-Platform for electronic application submission. The facility covers preferential and non-preferential certificates, provides authentication, file-submission and certificate-verification APIs, and maintains a transaction ledger for application tracking. Security measures include digital signatures, password hashing, IP whitelisting and time-limited access tokens. Relevant origin criteria, fields and validation rules are automatically applied according to the selected trade agreement or certification scheme.

Retrospective input tax credit eligibility allows credit for specified earlier financial years through returns filed up to the prescribed extended date and provides separate relief where cancelled registration is later revoked. Pending investigations, adjudication, appeals and revision proceedings must consider the revised eligibility. A special electronic rectification procedure applies to unappealed demand orders denying credit solely for breach of the general limitation period, subject to prescribed particulars and consideration of other denial grounds. No refund is available for tax paid or credit reversed solely due to retrospective eligibility, except refundable appeal pre-deposits where appeals succeed.

SHRI N.S. SAINI, HON'BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HON'BLE JUDICIAL MEMBER For the Assessee : Shri Praveen P. Ghali - CA For the Department : Shri Anand S. Marathe - D.R. ORDER PER N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of Commissioner of Income Tax, Belagavi, dated 26/03/2015 for assessment year 2010-11. 2. This appeal is barred by limitation by 9 days. The assessee has filed a condonation application requesting... ... ...

Open API integration enables eligible exporters to connect their software systems with the Certificate of Origin platform for electronic application submission, issuance, and verification. Access requires onboarding credentials, IP whitelisting, a configured document signer, authenticated token generation, and compliance with prescribed technical specifications. The CoO File API supports submission of applicant, certificate, product, shipment, supporting-document, and declaration data, with dynamic validation based on the selected trade agreement. Digital signatures protect data integrity, sender authentication, and non-repudiation, while ledger records track transaction status and the verification API confirms certificate validity.

Assessments pending on the search date abate under section 153A and must be completed as regular assessments; consequently, incriminating material is not determinative of additions. Disclosure of investments in balance sheets does not establish their source, and the assessee must explain the source of investment. Family-member gifts supported only by declarations require verification where they cannot be independently verified and have not been examined by the assessing authority. Additions for unexplained investments were therefore set aside for verification of the claimed gifts.

Electronic commerce operators liable to pay tax on specified platform-mediated services under section 9(5) need not proportionately reverse input tax credit on related inputs and input services. The tax liability for such specified services must be paid entirely through the electronic cash ledger, and input tax credit cannot be used for that payment. The credit may nevertheless be used to discharge tax liability arising from the operator's own platform services, including services supplied for platform fees or commission.

India's international economic engagement through free trade agreements and strategic partnerships was identified as a means of sustaining economic growth amid geopolitical disruption. Economic cooperation was described as extending across defence, technology, energy, investment and trade. Nine free trade agreements were stated to have been concluded by 2026, with further trade arrangements proposed with other countries. Pursuit of free trade agreements was linked to increasing trade and to reported first-quarter GDP growth in the financial year 2026-27.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on a designated Proper Officer for M/s Capital Foam Traders and M/s Avon Foam Centre. The authorisation operates for 120 days from issuance or until further orders. During that period, the jurisdictional Proper Officer is precluded from exercising powers under those provisions in relation to the specified taxpayers.

Foreign Portfolio Investors investing only in Government Securities are exempt from furnishing investor group details. The exemption extends beyond investments under the Fully Accessible Route to all FPIs whose investments are limited to Government Securities. Withdrawal of the concentration-limit requirement for investments through the General Route makes investor-group identification no longer relevant. Depositories, custodians and Designated Depository Participants must update their systems, and the revised framework takes effect immediately.

Books of account and quantitative stock records maintained regularly and audited should not be rejected merely by applying gross-profit rates or reasoning from earlier search-related years. Rejection and estimated trading-profit additions require specific defects or adverse evidence relating to the relevant assessment year; each year must be independently examined. Where no current-year deficiencies are identified, book results for gold and silver bullion sales should be accepted and estimated gross-profit additions deleted. Delay in filing an appeal may be condoned where the explanation, supported by affidavits, is accepted as sufficient and no defect is shown in the exercise of appellate discretion.

Input tax credit under Ex-Works contracts may be claimed when goods are handed by the supplier to the recipient or the recipient's transporter at the supplier's premises, where property in the goods passes under the contract. Physical receipt at the registered person's business premises is not required for satisfying the receipt condition. Credit remains subject to all other statutory conditions, including business use, and is unavailable for non-business diversion, loss, theft, destruction, write-off, gifts or free samples.

No FEMA or RBI regulatory measure, compliance obligation, legal interpretation, or adjudicatory determination is identified. The subject matter concerns leadership, performance and entrepreneurship, with emphasis on preparation, decision-making under pressure, teamwork, recognising potential and supporting talent. Corporate success is linked with creating opportunities, contributing to society and building a lasting legacy. Zaggle is described as providing enterprise spend management, card-based financial products through banking partnerships and software offerings for corporate customers.

Co-insurance premium apportioned by a lead insurer to a co-insurer is treated neither as a supply of goods nor services where the lead insurer pays applicable GST on the entire premium. Ceding or reinsurance commission deducted from reinsurance premium is similarly excluded where the reinsurer pays applicable GST on the gross premium, including the commission. GST payments for these transactions during the period from 1 July 2017 to 31 October 2024 are regularized on an as-is-where-is basis.

Commissioner (State Tax) authorises Sh. C. L. Roy, as Proper Officer, to complete GST enforcement proceedings arising from an inspection and search initiated against M/s Swastik Plastics. The delegated process covers investigation, show-cause proceedings, adjudication, recovery and related appellate process. Powers under sections 70, 73, 7.4 and 79 are conferred for the taxpayer's tax periods from 2017-18 to 2021-22.

GST facilitation-centre allocation is corrected by substituting the table that maps each assessment circle to a designated GST Sevai Maiyam and the address of its respective Commercial Tax Office. The revised four-column framework identifies the serial number, jurisdiction area, facilitation centre and centre address. It allocates the listed assessment circles across facilitation centres serving Chennai, adjoining districts, central and western regions, and southern jurisdictions. The corrected jurisdiction-to-centre mapping takes effect from 28 January 2025.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Ram Dayal Sharma, Assistant Commissioner, as Proper Officer for M/s Aggarwal Bullion Company. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in relation to the identified taxpayer.

Artificial intelligence may accelerate anti-competitive conduct in digital markets through self-preferencing, discriminatory pricing, tying and market manipulation. Agentic AI may create particular concerns where it monitors competitors' prices and autonomously responds without direct human intervention. Competition law aims to prevent anti-competitive practices, promote competition, protect consumers and preserve freedom of trade, while allowing legitimate growth and innovation. Market dominance is not objectionable in itself; concern arises from abuse of dominance through exclusionary or exploitative practices.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Bhupendra Kumar, Assistant Commissioner, in relation to M/s UNI LIFEKIND. The conferred jurisdiction remains operative for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the specified taxpayer.