Aadhaar-based OTP verification will be extended to additional vehicle- and driving-licence-related services through the Vahan and Sarathi portals. The digital arrangement is intended to reduce physical visits to transport offices, prevent intermediary exploitation arising from delayed processing, and enable applications to be processed on a first-come, first-served basis. Physical attendance will remain necessary for vehicle inspections, identification of legal heirs, personal hearings, and authentication where Aadhaar OTP verification fails.

Dissenting lenders challenged the admission and voting rights of five creditors alleged to be family-linked associate or related entities, contending that their voting share enabled approval of a personal insolvency repayment plan. They alleged invalid post-moratorium guarantee invocations, undisclosed liabilities, inadequate claim scrutiny and incorrect voting-share computation. The third member rejected the voting-rights challenge, treating associate status as requiring the debtor's personal majority shareholding or direct board control, and accepted the repayment plan.

NEET-PG 2026 examination continuity was disrupted for candidates at two Jaipur centres because of internal power-supply failures attributable to the technological partner and examination-conducting agency. A re-examination has been scheduled for the affected candidates, with the venue and revised admit cards to be communicated separately. Action against the entities responsible for ensuring adequate examination infrastructure is under consideration.

Delhi Lakshmi Yojana provides monthly financial assistance to eligible women through recurring deposits and restricted Central Bank Digital Currency wallets. Recurring deposits are locked until July 31, 2029, subject to possible review of the maturity period after two years from launch. Eligibility requires a qualifying woman to be the eldest female family member, meet income, residence and voter-registration requirements, and satisfy household restrictions. Income-tax payers, GST filers, government employees, higher-electricity-consuming households and four-wheeler-owning households are excluded.

GST treatment of a cross charge or mortgage created to secure borrowings of a related party is considered where the disclosure identifies only a cross charge or security, rather than a corporate guarantee. The stated view is that encumbering immovable property or securities to secure related-party debt falls outside the GST regime. Corporate-guarantee treatment is separately flagged without setting out a legal determination.

Russian refinery disruption has increased gasoline imports and made India a significant supplier of gasoline to Russia. Indian supplies were principally linked to the Vadinar refinery, and increased Indian purchases of Russian crude may mean exported gasoline was produced from Russian crude. Russia has retained a gasoline export ban while domestic production remains disrupted. India-origin cargoes imported during August were carried on sanctioned fleets and involved dark ship-to-ship transfers, including transfers conducted with automatic identification system signals switched off.

Suo motu consideration of digital-arrest fraud reflects a proactive judicial response to video-call scams involving impersonation of police, judicial officials or bureaucrats. The Union and the States have been directed to assess the problem, with a call for a distinct offence carrying proportionate penalties. Economic-crime enforcement remains subject to safeguards requiring written grounds of arrest and preventing pre-trial detention from becoming punishment. Due process, proportionality and the presumption of innocence remain central constraints.

Natural justice in regulatory licensing enforcement requires a meaningful hearing, proper legal analysis, and a reasoned decision before licence cancellation or suspension. Maharashtra FDA withdrew cancellation of drug-sale licences after criticism of the procedure adopted. Food-safety enforcement against restaurants was also reconsidered where the premises were substantially compliant, despite licences being issued to one entity and operations being conducted by another. A fresh notice, hearing on the contractual arrangement, and reasoned order were required before further licensing action.

Extension of the statutory due date for filing non-audit income-tax returns is advocated because severe weather conditions have disrupted electricity, internet access and timely return preparation. Electronic filing depends on access to portal records, reconciliation of tax information and uploading of returns, but slow or unavailable portal services, failed page access, corrupted or missing saved data, and unreliable connectivity are stated to impede compliance. Lengthy return forms, extensive disclosures, accounting-software difficulties and time-consuming uploads are identified as further reasons for extending the filing deadline.

IGST on raw sugar actually imported under the Advance Authorisation Scheme and converted once to the Tariff Rate Quota Scheme must be paid at the port of import through reassessment of the relevant bill of entry. The assessment group must cancel the existing out-of-charge order, reassess the bill of entry to levy tax, and generate an electronic challan in the Customs EDI System. After payment, a notional out-of-charge order must transmit IGST payment details to GSTN. Interest on the IGST payment is waived. Input tax credit remains available only subject to applicable CGST Act eligibility and conditions. Payment through the Voluntary Payment Challan module is prohibited for this process.

Accommodation service is exempt from 15 July 2024 where its value does not exceed twenty thousand rupees per person per month and it is supplied for a continuous period of at least ninety days. A consolidated PG charge for room stay and daily meals may be a composite supply, with accommodation as the principal supply, where meals are not optional or separately billed. Accommodation outside the exemption conditions is classified by its daily tariff under the commercial accommodation rate framework, rather than automatically attracting the residual higher rate. Exempt supplies require reversal of common input tax credit.

Show cause notices under Section 74 of the CGST Act issued to an amalgamating company after its dissolution are without jurisdiction and invalidate proceedings founded on them. Section 87 applies only to the intervening period between the effective date and date of the amalgamation order; it does not keep the transferor company alive for post-amalgamation proceedings. Section 85 may permit recovery from a successor but cannot cure a notice issued to a non-existent entity. The position is particularly applicable where the tax department was informed of the amalgamation.

Rule 141 of the CGST Rules, 2017 regulates the forthwith release of seized goods or things that are perishable or hazardous in nature. Release is conditional upon the taxable person paying the lower of the market price of the goods or things and the tax, interest and penalty payable or that may become payable. Upon proof of payment, the proper officer must issue a release order in FORM GST INS-05.

Judicial record accessibility requires each proceeding to be retrievable through every assigned case identifier, party name, date, bench-related search criteria and free-text search. Searches based on different identifiers, judgment dates, judge names and free text may produce incomplete results or omit relevant orders, while case-status records may contain those same materials. Integrated linking between case-status, order and judgment databases, timely indexing, and transparent pendency-counting criteria are needed to ensure reliable access to judicial records and to distinguish principal proceedings from ancillary applications.

For the period before 14.05.2015, service-tax valuation under Section 67 covered the amount charged as consideration for the taxable service, and Rule 5 could not enlarge that scope by including genuine third-party expenditure incurred for a client. Recovery of such payments was not automatically taxable merely because it passed through the service provider. Tax treatment depended on the true character of the receipt: charges for the provider's own service formed part of taxable value, while genuine client reimbursements required separate examination. Cargo-space resale margins also required assessment of whether the arrangement was principal-to-principal or agency-based.

Vintage motor vehicle import eligibility under Chapter 87 of the ITC (HS) now follows the Rule 81A CMVR classification rather than the former manufacture-before-1950 test. Qualifying vehicles are free for import by Actual Users, subject to applicable conditions and other laws. This import-policy status does not exempt the importer from customs classification, valuation, duties, taxes, Bill of Entry requirements, or other clearance conditions. Registration and lawful road use are separate matters governed by the Motor Vehicles Act and CMVR, including the special vintage-vehicle framework and use restrictions.

Section 74 of the CGST Act permits extended limitation only where fraud, wilful misstatement, or suppression of facts with intent to evade tax is established through allegations contained in the show cause notice itself. These are jurisdictional preconditions, not formal recitals. A notice cannot rely on a mechanical reference to "fraud or concealment of facts" without disclosing the material supporting that inference, and a counter affidavit cannot cure omissions in the notice. For legacy periods, a demand otherwise barred under Section 73 can proceed under Section 74 only on a properly pleaded statutory foundation.

ISO 39001:2012 establishes a Road Traffic Safety Management System for organisations to reduce road traffic deaths, serious injuries and incidents through risk-based transport management. It requires organisational context and scope assessment, leadership commitment, safety policies, defined responsibilities, measurable objectives and controls for driver competence, vehicle maintenance, speed management, journey planning and emergency response. Performance must be monitored through accident, near-miss, driver and vehicle data, supported by internal audits, management review, incident investigation, corrective action and continual improvement. Certification involves gap assessment, implementation, training, staged external audits and periodic surveillance.

ISO 37301:2021 establishes a Compliance Management System framework for identifying, implementing, monitoring and improving compliance with legal, regulatory, contractual, industry and internal-policy obligations. It requires organisational context and CMS scope to be defined, a documented compliance policy and measurable objectives to be established, and leadership support, accountability and appropriately supported compliance functions to be maintained. A risk-based approach covers compliance obligations, risk assessment, controls, training, reporting, monitoring, internal audits, management review and corrective action for non-conformities. The framework supports integration with other management systems.

Municipalities' service-tax liability for renting immovable property requires fresh adjudication where jurisdictional High Court rulings on local-authority taxability reflect divergent views and related appeals remain pending. Judicial discipline and consistency with an earlier decision require the adjudicating authority to re-examine the Municipality's taxability rather than retain the appellate determination. The impugned appellate order was set aside, and the issue was remanded for a fresh decision.