Approved valuers/assayers may assay and value precious metals, jewellery, stones and valuable articles for baggage, export certification, postal and courier, detention, seizure and confiscation purposes. Appointment is based on prescribed educational, professional and work-experience criteria, operates for a fixed term with annual review, and is non-transferable. Appointees must maintain availability, arrange extraction facilities where required, submit annual performance reports, issue certificates and provide evidence when called upon. Their fees are regulated, their certificates are advisory, and inaccurate assessments, incorrect certification, complaints or misconduct may lead to suspension, cancellation and customs-law penalties.

Registered persons with aggregate turnover not exceeding two crore rupees in the financial year 2022-23 are exempt from filing the annual GST return for that year under the first proviso to section 44 of the Rajasthan Goods and Services Tax Act, 2017.

Manual filing of an appeal in FORM GST APL-01 was permitted under the proviso to Rule 108(1) of the Rajasthan Goods and Services Tax Rules, 2017. The specified Assistant Commissioner was authorised to file the appeal before the Appellate Authority manually along with relevant documents, in compliance with the referenced departmental order.

Financial performance reflects growth in total income and EBITDA, with improved margin, reduced net working-capital days, and a net-cash position. Branded textiles and high-value cotton shirting reported lower revenue due to the prior-year base effect, while branded apparel grew but faced lower margin from channel mix. Garmenting improved through order-book execution, tariff rationalisation, and new global clients. ESG priorities include female representation, waste-management initiatives, renewable energy, emissions reduction, and workplace safety. Forward-looking statements remain subject to regulatory, political, economic, and technological risks.

Assessment made pursuant to a revision order lacks legal foundation once that revision order is set aside, leaving the original regular assessment operative. Transfer-pricing comparability may validly use turnover as a filter where enterprise size materially affects comparability; the appropriate turnover range depends on the tested party's turnover and the availability of functionally comparable companies. Packaging businesses serving pharmaceutical or cement industries are not comparable with aseptic food-and-drink packaging operations, while segmental packaging/plastics data may support inclusion of a diversified company. Working capital adjustment is necessary for reliable operating-margin comparison and requires verification and recomputation of relevant data.

Mandatory pre-deposit compliance cannot be rejected solely because payment was made under an incorrect assessee code where the amount corresponding to the required duty percentage was paid and the discrepancy was notified. Verification of the payment is necessary before determining whether the pre-deposit condition has been met. Dismissal without that verification is unsustainable, requiring the matter to be reconsidered after verification and fresh adjudication.

Budget-related ICES updates will suspend filing of Bills of Entry and section 48 approvals from 11:00 hours on 01.02.2025 until system changes are completed. Other ICEGATE services and officer functions will continue. Prior Bills of Entry must be checked for changed duty liability before out-of-charge clearance. Shipping Bill filing and assessment will continue, with altered export duty, cess or other levies manually collected until online directory updates are made. Bill of Entry processing will resume after ICES updation.

Manual filing of GST appeals is permitted where electronic filing cannot be completed because the challenged decision or order is unavailable on the common portal. Appeals may be submitted in FORM GST APL-01 and applications in FORM GST APL-03, with relevant documents, where manual filing is notified by the Chief Commissioner of State Tax or portal non-availability prevents electronic filing. A provisional acknowledgement must be issued immediately, and Appellate Authorities must recognise such manual filings.

Warranty replacement treatment applies to replacement of goods as well as parts. Where a distributor replaces goods or parts from its own stock on behalf of a manufacturer and receives replenishment without separate consideration, no GST is payable on replenishment and no input tax credit reversal is required by the manufacturer. Extended warranty is part of a composite supply of goods only when supplied by the goods supplier at original supply; otherwise, including when supplied later, it is a separate taxable supply of services.

The GSTR-3B return filing deadline for March 2026 is extended until 21 April 2026 for registered persons required to furnish returns under the prescribed monthly return framework of the Delhi Goods and Services Tax law. The extension takes effect from 20 April 2026.

Cross-objections under Order 41 Rule 22 possess the characteristics of a regular appeal and require full adjudication. A first appellate court must consider every issue pressed before it and record reasoned findings. Where a High Court decides a first appeal without discussing or determining cross-objections seeking enhanced compensation, despite addressing other appeal issues, its appellate judgment is vitiated. The matter must be remitted for fresh determination of the grounds raised in the cross-objections.

GST on motor-vehicle salvage depends on ownership under the insurance contract. If salvage value is deducted from a total-loss claim, the salvage remains the insured's property and the deduction is not consideration for a supply by the insurer; no GST liability arises for the insurer. If the claim is settled for the full insured declared value without a salvage deduction, the salvage becomes the insurer's property, and GST is payable on its subsequent sale or supply.

Foreign exchange market conditions supported an early appreciation of the rupee against the US dollar, attributed to lower global crude oil prices, a weaker dollar, sustained foreign portfolio inflows, higher foreign exchange reserves, and Reserve Bank of India presence in the foreign exchange market. Domestic equity market gains and net foreign institutional equity purchases were also identified as supporting factors.

Unregulated AI use in legal practice may introduce non-existent authorities, inaccurate citations and falsely attributed passages into adjudication, undermining the rule of law and decision-making integrity. The article supports verified and accountable AI use by the Bar and Bench, zero tolerance for unverified AI-generated precedents, and disciplinary measures for their submission. It identifies public policy, enforceable rules and professional guidance as necessary to govern AI in legal work and adjudication.

Input tax credit under Section 16(2)(c) of the CGST Act is contingent upon actual remittance of tax by the supplier to the Government. The conditions for credit are treated as cumulative and linked to the reversal and re-availment framework and the recipient's burden to establish eligibility. Input tax credit is a statutory concession subject to strict compliance. Where credit is reversed for supplier non-payment, it may be re-availed after the supplier discharges the tax liability. Supplier due diligence, compliance monitoring and contractual indemnities are identified as safeguards.

Landlords may face prolonged rent non-revision, delayed fair-rent fixation, and burdensome procedures for recovering rent deposited before rent-control authorities. For private premises leased to Central Government departments, rent reasonableness assessment may use recognised valuation principles and prevailing market rent, with due consideration of the lease deed and prescribed fair-rent assessment material. The commentary favours commercial leases with periodic, market-linked rent revision and contractual flexibility over rent-control arrangements.

Section 73(2) requires a GST show cause notice to be issued at least three months before the Section 73(10) deadline for passing an order; it does not impose a compulsory three-month gap between notice and order. Adjudication must nevertheless provide a meaningful opportunity to respond, supported by natural justice. The same supplies for the same tax period must be treated consistently as either exempt or taxable, since contradictory treatment affects the basis of liability and input tax credit consequences.

Taxpayer cooperation in assessment and appeal proceedings requires prompt replies to show-cause notices, production of supporting evidence, disclosure of material facts, and requests for cross-examination where necessary. The article uses the Jajodia Finance proceedings to illustrate the consequences of failing to respond to a notice on a claimed share-trading loss and failing to participate before the first appellate authority. It recommends placing additional evidence before the appellate authority with reasons for earlier non-production, seeking comments from the assessing officer, challenging adverse factual findings where appropriate, and requesting remand for fresh consideration when relevant material has not been examined.

GST departmental appeal policy permits scrutiny beyond monetary limits where a legal issue is capable of repeatedly affecting future transactions, tax periods, or similarly placed taxpayers. Section 120 authorises monetary thresholds while preserving the Department's ability to contest the same or similar issue in another appropriate case. A recurring issue concerns repeated applicability of the same legal question under substantially similar facts and law. It is distinct from a continuing wrong, involving a persisting wrongful state, and from merely repeated fact-specific disputes.

Post-award interim relief under Section 9 of the Arbitration and Conciliation Act, 1996, is available even to a party unsuccessful before the arbitral tribunal. However, such relief is confined to rare and compelling circumstances and requires heightened scrutiny. The applicant must satisfy the requirements of a strong prima facie case, balance of convenience, irreparable injury, and overall interests of justice. Interim measures must not indirectly stay, suspend, or neutralise an award, and courts must not reappreciate evidence or review the merits of the arbitral dispute.