Assignment of proper-officer functions under the Telangana Goods and Services Tax Act, 2017 is made to the Deputy Commissioner (STU-1), Abids Division, for specified taxpayers. The functions include assessment under section 73 and scrutiny of returns under section 61 for the identified financial years, including issuance relating to GSTR-9 and ASMT-10. Assessments must be undertaken only through the Scrutiny Module following the prescribed procedure under the TGST and CGST Acts, 2017.

The Telangana One Time Settlement Scheme, 2022 for disputed tax under legacy Acts is extended. Applications may be made up to 30 November 2022, arrears may be scrutinised and intimated up to 15 December 2022, and settlement letters with agreed payment may be submitted up to 31 December 2022. Payable amounts may be discharged in four equal interest-free monthly instalments. Existing applicants who have not paid the first instalment or applicable lump-sum amount may pay by 31 December 2022.

Interconnected acts of supplying inferior timber, procuring false inspection certificates and submitting multiple bills under one contract may form a single cheating charge where they further one conspiracy and criminal object; separate charges are not required merely because payments arose from individual bills. Partners may be charged where bills were submitted for the firm in furtherance of the common conspiracy. A corruption charge is not invalid solely because the prosecution sanction does not expressly allege personal pecuniary gain, as the factual basis for gain may be proved at trial. A court trying conspiracy may also try cheating and abetment committed pursuant to that conspiracy outside its territorial jurisdiction.

Rule 216 governs applications for allotment of a Tax Deduction and Collection Account Number (TAN). Government entities must apply in Form No. 134, while all other applicants must use Form No. 135. Applications must be made before tax is deducted or collected; where no prior application has been made, an application is required within 30 days from the end of the relevant month. Supporting documents must establish identity, address, and date of birth or incorporation, as applicable.

The farm loan waiver scheme covers eligible short-term crop loans within the prescribed ceiling and eligibility period. Waiver amounts are credited to verified bank accounts after field verification and completion of Aadhaar authentication. Aadhaar authentication is the operative condition for automatic processing of benefits, while eligibility rules and technical conditions have raised concerns about exclusion of distressed farmers.

Interest Subvention Support under the Export Promotion Mission-Niryat Protsahan is transitioned from RBI to EXIM Bank as implementing agency from 1 April 2026. EXIM Bank will manage operationalisation, portal workflows, verification and claim settlement. Lending institutions must pass subvention benefits upfront to eligible MSME exporters and submit externally audited reimbursement claims to EXIM Bank. EXIM Bank will verify IEC-specific annual ceilings, process monthly reimbursements and submit consolidated fund claims. Supplementary or additional claims for the January-March 2026 quarter will continue to be processed by RBI.

Reassessment based on intelligence regarding alleged bank-fund diversion through letters of credit may be valid where fresh tangible material supports a prima facie belief of escaped income, statutory notices communicate the reasons, objections are considered, and approval is obtained within the prescribed period. However, expenditure funded by banks directly paying vendors upon encashment of letters of credit cannot be treated as unexplained merely because purchases are alleged to be bogus or funds diverted. The addition under the unexplained-expenditure provision and consequential special-rate taxation therefore fail where the source is admitted or established. A consequential natural-justice challenge requires no separate determination once reassessment initiation is upheld.

A corporate agency arrangement enables J&K Bank to distribute SBI Life Insurance protection, savings, retirement and child-oriented life insurance plans through its branch network. The partnership aims to improve insurance access, awareness, financial literacy and long-term financial planning for households, particularly in Jammu & Kashmir and Ladakh. It is intended to expand insurance penetration, strengthen household financial protection and support financial inclusion in line with the IRDAI vision of "Insurance for All by 2047".

Cross-border smuggling enforcement targeted methamphetamine, foreign-origin poppy seeds and areca nuts allegedly brought from Myanmar. Methamphetamine concealed in an ambulance was seized under the NDPS Act, 1985. Poppy seeds and areca nuts recovered in separate operations were seized under the Customs Act, 1962. Poppy-seed imports are restricted to designated countries and require registration to ensure traceability and prevent illicit produce entering legitimate supply chains. The enforcement action addresses circumvention of customs controls and regulated import requirements.

A scheme of arrangement and amalgamation was considered for sanction after board and shareholder approval, fulfilment of statutory requirements, and absence of opposition. Clarifications and undertakings addressing the Regional Director's observations were accepted. Pending tax liabilities of the transferor company were to vest in and be assumed by the transferee company. As the transferor's affairs were reported to have been properly conducted and the scheme was fair, reasonable, legally compliant, and not contrary to public policy, the scheme was sanctioned with effect from the appointed date.

The Single All-India Multipurpose Electronic Bond framework permits importers and exporters to execute one electronic customs bond through ICEGATE for selected obligations, replacing separate transaction-wise bonds across ports. It covers provisional assessment, export promotion, concessional imports or exports, pending compliance requirements, warehousing, and operations in private or special warehouses. Electronic stamping, stamp-duty payment and electronic signatures are completed through the designated platform without notarisation. Electronic bank guarantees may be linked, validated and tracked online; security must remain valid until the relevant obligations are discharged.

Journalistic criticism of governmental COVID-19 measures is protected speech unless it incites violence or is intended, or has a pernicious tendency, to cause public disorder. Comments on testing, protective equipment, supply chains and migrant workers were treated as critical appraisal, not false rumours, panic-inducing content or incitement; the alleged statements concerning electoral use of deaths and terror attacks were not made. Sedition, defamation, public-order, lockdown-disobedience and disaster-management offences were therefore not established, resulting in quashing of the FIR and related proceedings. A mandatory pre-registration clearance committee for FIRs against experienced journalists lacked statutory basis and was rejected as an impermissible intrusion into criminal procedure.

Direct Benefit Transfer for social security and welfare pensions is to be made through Aadhaar-linked bank accounts, replacing cooperative-bank doorstep delivery. Home delivery remains available for bedridden persons and others who cannot be excluded. The change is associated with delays in remitting undistributed amounts, record-update failures, reconciliation issues, duplicate payments, and incomplete Aadhaar-based payment implementation. Concerns have been raised that mandatory bank-account credit may disadvantage beneficiaries dependent on doorstep delivery.

Exporter-on-Record registration requires disclosure of applicant, foreign investment, e-commerce association, export operations, platforms, and warehouse or export-inventory particulars. Applicants must certify that submitted information is true, complete, and not misleading, comply with the Inventory-based Cross-Border E-Commerce Facilitation Framework and applicable laws, and intimate material changes within 30 days. Non-compliance, false information, inventory diversion, seller-payment or export-benefit irregularities, origin misrepresentation, recordkeeping failures, or misuse of seller information may result in registration or importer-exporter code action, denied-entity listing, recovery of export rebates and refunds, and penal or prosecution proceedings.

The pre-2024 restriction under the Uttar Pradesh Prohibition of Unlawful Conversion of Religion Act, 2021 limited initiation of conversion proceedings to an aggrieved person or specified relatives, barring complaints by unrelated informants. FIRs based on defective initiation, unreliable replicated materials, or later complaints intended to cure defects were quashed. Article 32 jurisdiction could be exercised exceptionally where criminal process palpably abused liberty despite an alternative High Court remedy. Later FIRs arising from the same occurrence were impermissible unless they qualified as a genuine counter-case or distinct occurrence. Separate Indian Penal Code allegations, including attempted murder, extortion and intentional insult, required further consideration where the complete record was unavailable.

GST classification may treat an outlet preparing juices and ice cream in-house and serving customers for immediate on-premises consumption as restaurant service under SAC 9963. The position is supported by seating, direct service on order, and absence of sealed products, wholesale supplies, online deliveries, or packaged takeaway sales. Restaurant service is described as taxable at 5 per cent without input tax credit. Classification may change where sealed takeaway containers, packaged retail products, distributor supplies, or wholesale sales are involved. In-house manufacture may distinguish the activity from an ice cream parlour selling already manufactured ice cream, but interpretational risk remains.

Tested-party selection in transfer-pricing analysis requires identifying the less complex entity for which reliable comparable data are available. The foreign associated enterprise, which primarily procured work and had limited assets and personnel, could not be rejected as the tested party solely because it was foreign, while the assessee performed core debt-collection functions and owned the principal infrastructure and operating assets. The availability and reliability of comparable data for the foreign enterprise required examination. The arm's length price determination was remitted for fresh consideration of that tested-party selection after affording the assessee a reasonable hearing.

Customs custodianship is conferred on M/s. Sattva CFS and Logistics Pvt Ltd. for imported goods landed at Kamarajar Port and received at its container freight station until clearance for home consumption, warehousing, or transhipment. It is also appointed custodian of export cargo received at its premises until export. The custodian must comply with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Interest on loans advanced to overseas associated enterprises is benchmarked at the applicable LIBOR rate without an additional mark-up where jurisdictional precedent and earlier assessment-year orders support that approach; the transfer-pricing adjustment requires recomputation accordingly. Disallowance of expenditure attributable to exempt income is confined to the exempt income actually earned during the relevant year, even where the prescribed computational method produces a higher amount; the disallowance must therefore be restricted and recomputed.

The premises of M/s. All Cargo Terminals Ltd. at Ernavoor are declared a Customs Area under section 8(b) of the Customs Act, 1962, for imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs public notices.