Bills of Entry cannot be filed in ICES during the temporary system-update period following the Union Budget presentation, and related approvals are also suspended. Other ICEGATE services and Shipping Bill filing and assessment continue normally. Export-related levies introduced through Budget changes are to be monitored and, where applicable, collected manually until directory updates are made online. Prior Bills of Entry must be checked for changed duty liability before Out of Charge, and Bill of Entry filing resumes once ICES updates are completed.

Penalty cannot survive once deletion of the corresponding quantum addition is confirmed. As the quantum addition formed the basis for the penalty, its confirmed deletion removes the foundation for imposing penalty. The penalty is therefore not sustainable in favour of the assessee.

Right to information administration within the Customs Audit Commissionerate is implemented through the appointment of a Central Public Information Officer and a Central Assistant Public Information Officer under the Right to Information Act, 2005. The appointments establish designated channels for handling RTI-related functions within the Commissionerate.

Late fee under section 234E could not be computed while processing quarterly TDS statements under section 200A for periods before 1 June 2015. The amendment authorising such computation took effect only from that date, so decisions applicable to pre-amendment assessment years governed the issue. A decision concerning later assessment years did not apply. Consequently, an intimation under section 200A could not validly levy the late fee for the stated pre-amendment periods.

SWIFT 2.0 expands the Single Window interface for EXIM clearances by integrating CDSCO, WCCB, MeitY and the Textile Committee alongside existing pilot PGAs. PGA licences, permits, certificates, other documents and no-objection certificates are harmonised through designated document codes. CDSCO, WCCB and AQCS officers will process no-objection certificates on the Customs IT infrastructure without separate physical document submission. MeitY certificates will be digitally linked with Bills of Entry, while Textile Committee test reports and prescribed fee payments will be available through the SWIFT dashboard.

The GARUDA mechanism permits regular AIF schemes to launch after 10 working days from PPM filing, subject to a SEBI-registered merchant banker's independent due diligence and prescribed filings. AI-only funds, LVFs and Angel Funds are exempt from merchant banker filing and SEBI-comment requirements, with AI-only funds and LVFs able to launch upon PPM filing and Angel Funds able to circulate PPMs after registration. Managers, merchant bankers where applicable, and designated officers remain responsible for accurate, complete and compliant PPM disclosures.

Importers must make an item-level hazardous cargo declaration in Bills of Entry for goods falling under Chapters 28, 29 and 38. Hazardous goods require disclosure of their nature through the prescribed Single Window information, while non-hazardous goods are separately identified. The system flags declared hazardous cargo for verification, assessment, examination and out-of-charge processing. Where a revised classification during assessment falls within the specified chapters, the assessing officer must record hazardous-cargo details through the prescribed mechanism.

Structural and pro-competitive reforms between 2010 and 2023 are assessed as reducing market distortions and strengthening competitiveness. The assessment covers property-rights protection, domestic competition and international competition, including the Goods and Services Tax, Insolvency and Bankruptcy Code, regulatory improvements and trade-facilitation modernisation. Further priorities include evidence-based competition policy, consumer-welfare review of sector-specific investment restrictions, and cooperation to address international regulatory barriers.

Rajasthan GST adjudication authority is specified for tax determinations involving unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. For periods up to financial year 2023-24, separate entries apply to matters without fraud and matters involving fraud, wilful misstatement, or suppression of facts. For financial year 2024-25 onward, tax determinations for any reason are assigned to an officer not below the rank of Deputy Director and Revenue Intelligence Officer. The amendment takes immediate effect.

Aadhaar enrolment in Manipur has reached approximately 87-88 per cent, with comparatively lower coverage among children aged 0-5 years. The first Aadhaar Seva Kendra in Imphal has been inaugurated to expand access to enrolment and Aadhaar-related services. The State Government is coordinating with welfare and health departments, hospitals and UIDAI to improve young children's enrolment, alongside services available through Deputy Commissioners' offices and authorised enrolment centres.

The Supreme Court condoned delay, issued notice in the special leave petition, and directed that it be tagged with Civil Appeal No. 1009 of 2014. Counsel appearing for the respondent accepted notice. The text records only these procedural directions and does not address or determine any substantive income-tax issue.

For concluded, unabated assessments, additions under Section 153A require incriminating material found during the search and connected with the specific addition; additions lacking such material cannot be sustained. Commodity-trading losses cannot be treated as fictitious merely on exchange or broker data and untested third-party allegations where no nexus, synchronised trading, or contrived losses is proved. Disallowance of expenditure relating to exempt income requires recorded satisfaction and a demonstrated nexus with interest-bearing funds, and cannot mechanically increase book profit. Unexplained-credit additions fail where supporting evidence and remand-report material substantiate the taxpayer's explanation.

GST cases investigated by Enforcement Wings are transferred to territorial proper officers for show cause notice issuance, adjudication and further action after required approval and online case transfer. Enforcement Wings retain matters where intimation is satisfactorily answered or payment is made, goods-in-movement cases, and voluntary-payment closure proceedings. Higher-value cases are transferred to the Additional Commissioner (Administration) for adjudication and rectification, while subsequent recovery, appeals and refunds return to Enforcement. Pending cases, multi-year investigations, and previously adjudicated matters are governed by specified transfer and follow-up arrangements.

IndoStar Capital Finance Limited, a middle-layer non-banking finance company registered with the Reserve Bank of India, reported growth in secured used-vehicle finance and micro loans against property for the quarter ended June 30, 2026. It reported higher disbursements, assets under management and net interest income, alongside a lower weighted average cost of funds. The company also stated that it strengthened underwriting, customer-selection filters, scorecards and early-warning systems, while advancing electronic lending processes and expanding its branch and micro-loans-against-property network.

GST cases requiring a show-cause notice for detected unpaid, short-paid or erroneously refunded tax, or wrongly availed or utilised input tax credit exceeding the prescribed annual threshold, must be transferred with the draft notice to the concerned Additional Commissioner for adjudication. The Additional Commissioner handles rectification, while the originating Proper Officer resumes recovery, appeals and refunds after adjudication. Pending cases, including multi-year matters meeting the threshold in any year, are transferred under the prescribed process. Voluntary pre-notice payments and already adjudicated cases remain with the investigating or Proper Officer for closure and follow-up action.

System-generated scrutiny notices must specify the particulars required from the assessee. Where those particulars are omitted, the procedural defect requires the assessee to receive the requisite information and an opportunity to respond before a fresh assessment. The text records no determination on the validity of notices issued under Sections 143(2) and 142(1), nor on the merits of the assessment. Participation in the assessment proceedings did not remove the need for procedural correction.

Section 128A permits waiver of interest, penalty, or both for specified section 73 demands relating to the eligible period. Tax paid through FORM GSTR-3B before the provision came into force may qualify where paid before the relevant demand notice or adjudication order and verified by the proper officer. For later availment, payment must follow Rule 164. Where proceedings cover both eligible and non-eligible periods, tax may be paid for the eligible period and an application filed in FORM SPL-01 or FORM SPL-02, with intimation that the appeal will not be pursued for that period.

Prior-period expenditure arising from reconciliation of assets, liabilities and common expenditure transferred on restructuring is deductible in the year when the liability crystallises. The issue had already been resolved in favour of the assessee in an earlier decision, and review of that decision was rejected. The stated legal position therefore allows deduction of such expenditure in the crystallisation year.

Renewal of a deemed-invalidated Authorised Courier registration is sought through Form K where invalidation resulted from inactivity exceeding one year. The applicant must provide registration and operational particulars, confirm payment of customs dues and validity of bond and security, disclose changes in relevant persons or registration information, state reasons for renewal, and disclose penalties, convictions, or prosecutions. The applicant must certify the information's accuracy, affirm compliance with the regulatory framework, and undertake to report subsequent changes within thirty days.

Territorial jurisdiction for summons under section 70(1) of the Rajasthan GST Act is assigned to specified State Tax Commissioners within their respective Zone, Circle or Ward, or across Rajasthan with prior permission of the Chief Commissioner or Additional Commissioner. The jurisdiction generally concerns taxpayers and persons located in Rajasthan, but a person outside the State may be summoned where required for determination of liability.