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.

Provisional release under Section 110A of the Customs Act is an interim mechanism and should not predetermine disputed classification, import restrictions, confiscation, or penalties. Restriction or prohibition does not automatically bar release; the authority must exercise statutory discretion on the facts and impose reasonable safeguards. Administrative instructions cannot curtail that discretion. Bonds, security, and conditions may protect revenue, but cannot make release commercially impossible. Re-export may address import-policy concerns by preventing domestic circulation while avoiding continuing detention losses and preserving adjudication.

GST notices and orders must be served through statutory modes, and mere uploading in the "View Additional Notices and Orders" portal section is insufficient unless it qualifies as the notified common portal for service. Effective service is a substantive safeguard of natural justice, ensuring taxpayers have a genuine opportunity to respond before civil consequences arise. Exclusive portal uploading may affect ex parte proceedings and appellate limitation where taxpayers lack effective notice. Actual participation in proceedings may preclude a later challenge based solely on defective service of the show cause notice.

Medical negligence claims require a claim-by-claim survivability assessment after the alleged practitioner's death. Measurable financial losses, such as medical, treatment and hospital expenditure, may be pursued against the deceased practitioner's estate. Claims for pain and suffering, mental agony, emotional distress, loss of amenities and other personal injuries generally do not survive. Legal representatives are involved only as representatives of the estate; liability is limited to inherited assets and does not extend to their personal property.

Admission of a signed cheque, its dishonour due to account closure, and receipt of statutory notice triggers presumptions that it was issued for consideration and a legally enforceable debt, placing the burden on the accused to establish a probable defence. An unsupported repayment plea does not rebut those presumptions. A security cheque remains actionable where liability has matured, and voluntary delivery of a signed blank cheque permits completion of particulars absent cogent rebuttal. A cash loan violating tax restrictions may attract penalty but does not invalidate the debt. Revision cannot reassess concurrent factual findings without perversity, jurisdictional error, or legal untenability; the conviction and sentence were sustained.

In cheque-dishonour proceedings, a Magistrate may satisfy the pre-summoning inquiry requirement by examining the complaint, affidavit and supporting documents; personal examination of witnesses is not indispensable where those materials establish a prima facie offence. Admission of cheque execution triggers presumptions of consideration and issuance towards a legally enforceable debt or liability. Defences that cheques were presented prematurely or that no liability was due involve disputed facts requiring evidence and should ordinarily be raised at trial rather than resolved through quashing jurisdiction. The prosecution proceeds, with statutory presumptions and trial defences to be determined on evidence.