Reverse charge mechanism for fuel-inclusive passenger motor-vehicle rental services applies where a non-body-corporate supplier provides the service to a body corporate and does not issue an invoice charging GST at 12%. Where GST at 12% is charged by the supplier, the body corporate has no reverse-charge liability. A supplier covered by reverse charge must not charge tax from the recipient. The framework is clarificatory and also governs the period from 1 October 2019 to 30 December 2019.

Omission of rule 96(10) of the CGST Rules, 2017, without an accompanying saving clause, applies to proceedings pending on the date of omission. The restrictions previously contained in that sub-rule cannot be enforced in such pending matters. Section 6 of the General Clauses Act, 1897 does not preserve pending proceedings following omission of a rule. Continuance requires an express saving provision or another legal mechanism preserving existing rights and proceedings.

Commencement of the West Bengal Finance Act, 2026 is staggered. Section 1 and specified parts of section 2 took effect immediately upon notification of the Act. Sub-section (1), clause (a) of sub-section (2), and sub-section (4) of section 2 take effect from 1 October 2026. Scheduled provisions notified under clause (b) of sub-section (2) of section 2 are to commence on separately appointed dates.

GST on directors' remuneration depends on whether the director acts as an employee or independently supplies services. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under the reverse charge mechanism. For employee-directors, salary recorded in the company's books and subjected to tax deduction applicable to salaries falls within the employee-services exclusion in Schedule III. Separately recorded non-salary remuneration subjected to tax deduction applicable to professional or technical fees is taxable, and GST is payable by the company on reverse charge basis.

Due service of tax notices requires recorded particulars of the recipient and serving officer, use of the latest registered address, and a sequential process of registered post followed by affixation where service remains unsuccessful. Service following partition, dissolution, or business discontinuance must be made on the specified former responsible person, partner, member, or principal officer. Ex parte orders must record the service status of earlier notices, and assessment orders must be speaking orders explaining reasons for allowing or disallowing input tax.

Sea Cargo Manifest and Transshipment Regulations, 2018 are amended by replacing the entry in column (3) against serial number 6 of the table following Form XII with "31.10.2026". The amendment is made under Customs Act, 1962 provisions concerning manifest procedures, transshipment, and regulatory rule-making powers. It takes effect from publication in the Official Gazette on 1 September 2026.

Early foreign-exchange trading saw the rupee weaken against the US dollar amid renewed US-Iran tensions, risk aversion, higher Brent crude prices, and a stronger dollar. Safe-haven demand, inflation concerns linked to potential oil-supply disruption, expectations of a September Federal Reserve rate increase, and higher US Treasury yields supported the broad dollar rally. RBI monitoring of the rupee's decline was noted.

Responsible artificial intelligence governance requires continuous innovation, inclusive development, responsible deployment and trust-based governance. AI systems should be ethical, safe, transparent, fair and human-centric, with safeguards for privacy, bias, security and accountability. Proportionate and adaptive regulation should provide clear accountability, standards, monitoring, auditability and grievance redressal. Good governance, cybersecurity, personal data protection and responsible AI together strengthen organisational resilience, stakeholder trust, transparency and sustainable innovation.

National Land Monetization Corporation will facilitate the e-auction and outright sale of 459 encumbrance-free RINL land parcels, including residential plots and parcels suited for commercial and logistics use. Competitive bidding will occur through the RailTel E-Nivida e-procurement platform. Participation requires online registration, KYC verification, and plot-wise submission of an earnest money deposit within prescribed timelines. The process supports transparent monetisation of surplus land and non-core public assets.

Competition Commission of India approval applies to the acquisition of Aseem Infrastructure Finance Limited by TPG Nicobar SG Pte. Ltd., a subsequent minority share acquisition by ICICI Bank Limited, and Aseem's divestment of its shareholding in NIIF Infrastructure Finance Limited to National Investment and Infrastructure Fund II. Following the acquisition, Climate Finance India Private Limited is intended to merge into Aseem as the surviving entity. The entities involved include RBI-registered non-deposit taking NBFCs operating in infrastructure finance, investment and credit, and infrastructure debt financing.

Competition Commission approval covers KCIL's acquisition of up to 100% equity shareholding in AFCPL and 100% equity shareholding in ASHPL. The combination includes KCIL issuing equity shares and optionally convertible debentures to AHLL, representing 9.9% fully diluted shareholding as partial consideration, together with a further KCIL equity investment by Arvon Investments Pte. Ltd. KCIL operates mother and baby care hospitals, while AFCPL provides assisted reproductive treatment and reproductive-medicine services.

Section 112(2) gives the Appellate Tribunal discretion to refuse admission of small-value GST appeals, reducing avoidable litigation. Taxpayers considering low-value second appeals should assess admission risk, litigation cost, recurring issues and the strength of their grounds. Departmental appeals remain governed by monetary limits that operate as general guidelines, subject to exceptions for recurring issues, classification, refunds and other specified matters. Tax officials should apply these limits consistently to prevent repetitive and low-value litigation.

Nil turnover in GST returns does not by itself establish discontinuance of business or justify cancellation of registration. Cancellation under Section 29 requires an actual statutory ground and the Proper Officer's independent satisfaction based on the real factual position. Return data may trigger scrutiny, but cannot replace verification, cogent and tangible evidence, and a factual finding that business has ceased. Documents already submitted in revocation proceedings must be considered, and procedural default cannot prove substantive discontinuance. Nil turnover may invite verification, not automatic cancellation.

Electronic movement between SEZ locations and Customs Bonded Warehouses requires matched physical movement and ledger debit-credit entries. SEZ-to-Warehouse movement uses a W-type Bill of Entry, linked Z-type Bill of Entry details, warehouse code, bond debit on assessment and Warehouse Ledger credit after out-of-charge. Warehouse-to-SEZ movement uses a Z-type Bill of Entry, linked W-type Bill of Entry details, Warehouse Ledger debit, SEZ Bond debit, an Ex-Bond Shipping Bill, let export order, SEZ receipt and goods registration before SEZ Ledger credit. No IGM particulars or duty payment apply under the stated procedure.

Vicarious liability under the Foreign Exchange Management Act, 1999 depends on whether a former officer was in charge of and responsible for the company's relevant day-to-day business when the contravention occurred. Designation alone is insufficient; actual functions, control, authority, and involvement in export and recovery operations must be established. Delegated authority to sign export-related and banking documents may indicate responsibility. Technical or procedural non-compliance concerning realisation of export proceeds may attract compliance consequences without proof of a particular mental state.

Extended limitation is an exceptional jurisdiction, not an additional period available after normal limitation expires. A tax discrepancy or possible taxability does not establish fraud, wilful misstatement, suppression of facts, or intent to evade tax. The show cause notice must set out the factual and legal basis for both classification and extended limitation, including the specific statutory limb invoked and material supporting culpable conduct. Audit observations, return mismatches, or protective proceedings cannot replace these foundational facts.

Occupation pursuant to a secured creditor's statutory auction is traceable to the sale certificate and does not constitute unauthorised occupation merely because leasehold-transfer formalities remain incomplete or prior dues are disputed. Unauthorised occupation requires possession without authority, or continued possession after the underlying authority has expired or been duly determined. Summary eviction under the M.P. Lok Parisar (Bedakhali) Adhiniyam, 1974 cannot rest solely on unresolved lease-transfer formalities or disputed liabilities of the former lessee. Recoverable arrears must be pursued against the person legally liable rather than by treating the auction purchaser as a trespasser.

Delayed deposit of Foreign Travel Tax before issuance of a show-cause notice constitutes delayed payment, not failure to pay under Section 38(3) of the Finance Act, 1979. Delays in deposit and return filing fall under Section 38(4) and the Foreign Travel Tax Rules, which permit condonation on sufficient cause. Notice-and-hearing requirements preserve discretion to decline penalty despite mandatory wording or a prescribed minimum. Penalty was therefore unwarranted for explained delays. The prohibition against reformatio in peius also prevents an appellant from facing an enhanced penalty solely for pursuing an appellate remedy. The penalties and consequential demands were invalid, requiring refund and discharge of the bank guarantee.

Export refund claims under Rule 5 of the CENVAT Credit Rules, 2004 should not fail where export clearances, accumulated unutilised credit, and the nexus with exported goods are undisputed. Supporting documents sought during verification are evidentiary for quantification and may be furnished later without affecting substantive eligibility. A refund application filed within the statutory period retains its original filing date; later document submission does not re-date the claim. Limitation cannot be introduced through adjudication where it was absent from the show cause notice, and a limited remand for document verification does not permit reopening settled issues. Only verification and computation of the eligible refund remain.

Excise assessment and PDS exemption eligibility are determined by the character, intended use and applicable conditions when SKO leaves the refinery. Subsequent intermixing of SKO with MS/HSD in a common pipeline outside the factory does not retrospectively reclassify the cleared goods or create differential duty liability. A departmental circular cannot impose a duty unsupported by statute. Extended limitation and penalties require evidence of suppression or wilful misstatement with intent to evade duty; where the Department could have made timely enquiries and a bona fide belief is supported by prevailing decisions, those consequences do not apply.