Conditional waiver of pre-deposit and stay of penalty orders pending appeal may be granted without examining merits or prima facie liability at the interim stage, where such observations could prejudice final adjudication. The appellants' limited role and lack of benefit from the alleged contraventions supported interim protection. Deposit of 10% of the penalty amount was prescribed as a condition; on compliance, the impugned order remains stayed until final disposal of the appeals.

Pre-deposit waiver pending appeal against penalties for alleged foreign-exchange contraventions was not granted completely. Considering the nature of the alleged contraventions and the appellant's financial capacity, a secured pre-deposit was required without examining the merits. The appellant was required to create a fixed deposit with a lien in favour of the Directorate within eight weeks, after which pleadings were to be completed and the appeal listed for further hearing.

Revocation of cancellation of GST registration is permitted up to 30 September 2021 where registration was cancelled for the specified grounds and the statutory period for applying for revocation fell between 1 March 2020 and 31 August 2021. The extension operates under the Telangana Goods and Services Tax Act, 2017, modifies earlier time-limit extensions, and is effective from 29 August 2021.

Reserve Bank of India was required to determine the pending application for acknowledgment of a share transfer in Tamilnad Mercantile Bank independently on the available materials, applicable policy, circulars and guidelines. Earlier observations were treated as tentative and could not solely guide the decision. The acknowledgment application was directed to be decided by 28 February 2011, with the earlier interim arrangement modified and restrictions imposed pending that determination.

Comprehensive maintenance and repair contracts involving spare parts require exclusion of the actual value of goods transferred from the taxable service portion where that value is ascertainable and VAT or sales tax has been paid. For the period after 1 July 2012, Rule 2A(i)(c) applies in such circumstances; the deemed valuation method under Rule 2A(ii) applies only when the value of transferred goods cannot be determined. VAT and service tax operate in distinct fields, so service tax cannot extend to the goods component. Accordingly, including VAT-paid spare-part values in the service-tax demand was unsustainable.

Telangana extends the late-fee waiver amnesty for delayed furnishing of FORM GSTR-3B until 30 November 2021, replacing the earlier deadline of 31 August 2021 in the relevant provisos to the existing late-fee notification. The extension operates under the Telangana Goods and Services Tax Act, 2017 and is deemed effective from 29 August 2021.

Representation concerning the respondent bank's board resolution was to be submitted to RBI within two weeks, with supporting documents and service on the chamber-summons applicants. Those applicants could provide their views within two weeks of service. RBI undertook to consider the representation under applicable law and binding court orders, communicate its decision promptly, and in any event within eight weeks of receipt. No further order was required, and the writ petition was disposed of on these terms.

Section 42 of the Foreign Exchange Management Act may apply to a company officer whose consent, connivance or neglect is alleged to have contributed to a company's contravention, even if the officer was not formally a director throughout the relevant period. The officer's operational involvement in the failure to realise export bills requires statutory adjudication. Under Rule 4(3), the adjudicating authority may form a subjective prima facie opinion from the available material without issuing a separate reasoned written order. Where material supports further inquiry and no civil consequence has yet arisen, adjudication may proceed, subject to statutory appellate remedies.

A show cause notice commencing adjudication under foreign-exchange law cannot ordinarily be quashed merely because the noticee asserts non-directorship or non-involvement during the relevant period. Where the notice is based on prima facie material and contains no final finding, the noticee must raise and establish that factual defence before the Adjudicating Authority. The authority must consider the defence before issuing a final order, making a pre-adjudication challenge premature.

Special leave petitions arising under the Foreign Exchange Management Act were dismissed by the Supreme Court. The order provides no reasons, analysis, or substantive determination of any FEMA issue. Its operative effect is limited to dismissal of the petitions, without any stated legal principle or clarification on the underlying foreign-exchange dispute.

Conviction for murder may be sustained despite a charge of dacoity with murder without separate alteration of charge where murder is an essential ingredient of the charged offence, the accused received notice of the material allegations, had an effective opportunity to defend, and suffered no prejudice or failure of justice. Circumstantial evidence may establish murder and disappearance of evidence where the deceased was last seen with the accused, the vehicle was recovered from the accused, the body was recovered at the accused's instance, and the fatal injuries and concealment complete the evidentiary chain. A failure to explain incriminating circumstances is relevant once the prosecution has otherwise proved that chain.

GST does not arise when a charitable organisation displays an individual donor's name merely as gratitude or public recognition of philanthropy, without promoting the donor's business. The donation is then not consideration for a supply because there is no corresponding obligation or quid pro quo. Non-leviability requires that the recipient be a charitable organisation, the payment retain the character of a gift or donation, and the purpose be philanthropic without commercial gain or advertising.

Differential pay fixation for Junior Foremen placed in the officers' grade before and after 1 January 1987 is consistent with Article 14 because the two groups were not similarly situated. Employees already serving as officers on the effective date of the revised pay structure did not receive the revised workmen's scale or intervening arrears, and their fitment amount offset that disadvantage. Employees placed in the officers' grade later received those workmen's-scale benefits before placement. Extending the same fitment amount to them would create a double advantage and reverse discrimination against senior officers. Paragraph 5.3 of the office memorandum is therefore valid.

GST refund claims may be re-filed after an inadvertent NIL application for the same period and category where prescribed conditions are met. No subsequent-period claim under that category must have been filed for refunds involving unutilised input tax credit on exports, SEZ supplies, or inverted tax structure; this restriction does not apply to other categories. The fresh claim must be filed under the "Any Other" category for the same period with supporting documents. Following scrutiny, the proper officer may require electronic credit ledger debit before issuing refund and payment orders.

Aadhaar authentication is required for designated representatives of registered persons seeking revocation of cancelled registration, filing refund applications, or claiming export-related integrated-tax refunds. Bank accounts furnished for registration and refund credit must be in the applicant's name and obtained on the applicant's Permanent Account Number, with Aadhaar linkage for proprietors. The amendments also establish a refund application mechanism for tax paid on transactions initially treated as intra-State but subsequently treated as inter-State, subject to a two-year limitation period.

Share-application credits may be taxed as unexplained cash credits where the investor does not confirm or record the investment, the payment instrument lacks funds, or the taxpayer gives inconsistent particulars of the contributor. The claimed credits failed to establish the investor's identity, creditworthiness and the genuineness of the transactions, so the additions under Section 68 remained taxable. A discrepancy between book interest and Form 26AS requires bank verification and reconciliation where premature closure of fixed deposits may affect the recorded interest; the taxable difference must be determined after factual verification and hearing the taxpayer. The real income theory does not override the statutory deeming rule for unexplained book credits.

Expedited insurance-claim handling for flood-affected policyholders in Assam is being pursued through simplified documentation, prompt settlement and immediate service response. PolicyBazaar is coordinating with insurer partners to reduce processing delays. The Insurance Regulatory and Development Authority of India has directed insurers, including life insurers and standalone health insurers, to mobilise resources for immediate assistance, alongside governmental efforts for expeditious and hassle-free claim disposal.

Money laundering investigation concerning an alleged liquor scam in Chhattisgarh led to the arrest of Congress leader Ramgopal Agrawal under the Prevention of Money Laundering Act. Custodial remand is to be sought for interrogation. The allegations concern an alleged syndicate that purportedly controlled the state excise department, enabled illegal liquor sales and distributed resulting commissions. Chargesheets name political figures, excise officials and officials associated with the Chief Minister's Office.

AEO-T1 certification moves to continuous certification and auto-renewal, replacing periodic renewal applications with annual self-declarations filed through the AEO online portal. Continuous status is subject to compliance monitoring, adverse-input reporting, and Comprehensive Compliance Review based on at least two annual declarations. The approving Zonal AEO Programme Manager may seek additional information and act on compliance changes or adverse inputs. A successful review supports continued certification, while revocation requires a fresh application for subsequent AEO-T1 certification.

Negative working-capital adjustments cannot increase comparable companies' average arithmetic profit margins where a captive software-service provider is funded by its associated enterprise and does not bear working-capital risk. Working-capital adjustments must account for risk differences between the tested party and comparables and should align comparables with the tested party's risk profile. The adjustment increasing the comparables' margin was unsustainable and was deleted.