Clarification advance-ruling application was treated as infructuous and withdrawn after the applicant and its authorised representative failed to attend repeated personal-hearing notices. The non-attendance was construed as lack of interest in pursuing the requested clarification. The application was consequently dismissed as withdrawn, without any clarification being issued.

Repeated notices for personal hearing were issued in GST advance-ruling proceedings on a clarification application. Neither the applicant nor an authorised representative attended the hearings. Continued non-appearance was treated as lack of interest in pursuing the clarification request, and the application was regarded as infructuous and dismissed as withdrawn.

Goods and services tax amendments extend composition restrictions to supplies of goods or services, revise registration cancellation and revocation procedures, and permit specified invoicing alternatives for services. Penalty and offence provisions cover persons who cause specified wrongful transactions and retain their benefits, including fraudulent input tax credit availment without invoices. Transitional credit claims are made subject to prescribed time limits and procedures retrospectively. The Government may extend compliance deadlines affected by force majeure, with permissible retrospective effect, while the period for resolving implementation difficulties is enlarged.

Court-recorded assurances given through counsel on a party's instructions bind that party as undertakings. Wilful breach may constitute civil contempt under Article 129 and the Contempt of Courts Act, particularly where public advertisements or statements conflict with the assurance and promote prohibited claims of cures or permanent solutions for specified diseases. An apology coupled with justification does not demonstrate contrition. However, a later unconditional apology may purge the breach where supported by effective remedial action, including withdrawal of advertisements, public apologies, and cessation or recall of products affected by licence suspension. Strict future compliance with undertakings and applicable advertising law remains required.

Advance ruling application was treated as withdrawn because neither the applicant nor its authorised representative attended repeated personal-hearing notices. The request for clarification was regarded as infructuous and dismissed as withdrawn without any substantive determination.

An advance-ruling application for clarification was listed for repeated personal hearings after examination of issue pendency and comments from the jurisdictional tax officer. Neither the applicant nor an authorised representative attended. The continued non-attendance was treated as lack of interest in pursuing the clarification, rendering the application infructuous and resulting in its disposal and dismissal as withdrawn.

An application seeking clarification through advance ruling was treated as infructuous and dismissed as withdrawn after the applicant and its authorised representative failed to attend repeated personal hearings. Continued non-attendance was construed as lack of interest in pursuing the requested clarification.

In a demerger, input tax credit is apportioned by the ratio of assets transferred to the assets of the relevant State-level unit, with all business assets included in asset value. The formula applies to aggregate unutilised credit, including central tax, State or Union territory tax, integrated tax and cess, and also extends to partial business transfers with liabilities. The asset ratio is determined on the appointed date of demerger and applied to the electronic credit ledger balance on the date FORM GST ITC-02 is filed.

GST exemption for electronically delivered public services depends on the identity of the supplier and the nature of consideration. An authorised service provider is not equated with the State Government merely because it delivers notified services electronically. User charges collected separately from, or in addition to, statutory departmental fees constitute consideration for services supplied by that provider. Government-service exemptions do not extend to these user charges, including charges recovered from citizens, business entities or government entities; they are taxable supplies under GST.

GoCredit's Loan App Checker allows borrowers to search lending apps against the public Digital Lending App directory and identify the regulated lender, grievance contact and RBI Ombudsman escalation route where a match exists. Regulatory reporting by regulated entities enables app-level verification, while borrowers should also check the lender named in app disclosures and loan agreements. A directory listing is a regulated-entity disclosure, not RBI approval or endorsement. Unmatched apps should be assessed through verification steps and reported through official channels where appropriate.

Appeals against adjudication orders under the BGST Act lie before the prescribed Appellate Authority. Non-constitution of the Appellate Tribunal does not justify keeping such appeals pending. Tribunal appeal limitation runs from the later of communication of the appellate order or the date on which the President or State President enters office. The applicable period is three months for an aggrieved person and six months for Government appeals. Appellate Authorities may record this position in their orders and should dispose of pending appeals expeditiously.

GST refund claims may club successive tax periods across different financial years where otherwise eligible. Accumulated ITC refund under the inverted duty structure is unavailable when input and output supplies are the same goods despite a later GST rate reduction. For tax refunds other than zero-rated supplies or deemed exports, cash-paid tax is refunded in cash and credit-ledger-paid tax is re-credited as ITC. Accumulated ITC refunds are restricted to supplier-uploaded invoices reflected in FORM GSTR-2A, and applicants must state invoice HSN/SAC details where applicable.

Section 144C(13) requires a final assessment order to be passed within the prescribed period after Dispute Resolution Panel directions. Where the Panel issued directions on 24 January 2022, the statutory period expired on 28 February 2022. A final assessment order issued on 5 August 2022 was consequently beyond limitation, void in law, and quashed in favour of the assessee.

Section 144C(13) requires completion of assessment within one month from the end of the month in which the Assessing Officer receives the DRP directions. Receipt of a consequential TPO order does not extend or defer that limitation period, because the statutory trigger is receipt of the DRP directions. Where the DRP directions were received in June 2022, a final assessment order issued in October 2022 fell outside the prescribed period and was treated as time-barred, null and void, and liable to be quashed.

The deadline for filing applications to settle tax disputes under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 is further extended until 30 March 2026. The extension applies to applications made under the statutory settlement mechanism and takes effect immediately.

Chhattisgarh GST law expands composition levy options, clarifies turnover exclusions for exempt interest income, and permits enhancement of the registration threshold for suppliers exclusively engaged in goods. It introduces Aadhaar authentication or alternate identification for registration, enables prescribed digital payment facilities, and revises return and tax-payment arrangements. Electronic cash ledger transfers across GST heads are permitted, while delayed-return interest is confined to tax paid through the electronic cash ledger in specified circumstances. National advance-ruling arrangements are incorporated, and anti-profiteering attracts a penalty subject to deposit of the profiteered amount within the prescribed period.

Professional-tax coverage is expanded irrespective of the employer's headquarters or salary-disbursement location, and the general annual liability is fixed at two thousand five hundred rupees, subject to different scheduled rates. Employers must report hired or supplied manpower, while assessment limitation and turnover-based electronic-payment requirements are revised. GST provisions allow post-supply discounts through credit notes where corresponding input tax credit is reversed, and revise refund processing for unutilised input tax credit and exports with payment of tax.

Sea Cargo Manifest and Transhipment Regulations, 2018 become operational through phased implementation of prescribed electronic messages in the Customs Automated System across ports. Stakeholders are expected to file applicable messages for cargo processing and clearance. SEZ units may onboard during the transition period, while field formations must conduct outreach, issue public notices, and coordinate resolution of system and policy issues. No penal action is to be taken during the implementation phase.

Kar Vivad Samadhan Scheme settlement certificates are conclusive only for tax arrears expressly covered by them. An interest-only certificate for Assessment Year 1993-94 did not bar a refund arising when a brought-forward loss was later set off, because no income-tax demand had been settled. Conversely, for Assessment Year 1995-96, the certificate expressly settled both income tax and interest; a refund based on a later loss set-off would reduce the settled tax demand and was therefore barred. Statutory finality prevents reassessment or refund only to the extent it reopens matters specifically settled under the Scheme.

Composition levy provisions exclude interest or discount on deposits, loans or advances from specified turnover computations. A separate concessional tax option is introduced for registered persons not eligible for the existing composition scheme, subject to turnover eligibility and exclusions for inter-State outward supplies, specified electronic-commerce supplies, and casual or non-resident taxable persons. Registered persons must undergo Aadhaar authentication or furnish proof of Aadhaar possession, with alternate viable identification where Aadhaar has not been assigned. Failure to comply may render registration invalid.