Pending proceedings before a larger Supreme Court Bench do not require deferral where the applicable authority remains unstayed and any interim restraint does not cover it. For assessments under the DRP mechanism, sections 144C and 153 operate together: DRP directions remain part of the assessment process, while section 144C(13)'s prompt-finalisation requirement does not displace section 153's outer limitation. Final assessment orders issued after the applicable statutory deadline are barred by limitation and jurisdictionally invalid, notwithstanding compliance with DRP directions.

Income-tax assessment jurisdiction at Indore rested on the assessee's electronic returns identifying Ward 3(1), Indore as the Assessing Officer, acceptance of assessment there for an earlier year, and service of notices at the communication address provided in the returns. Scrutiny selection through the computer-assisted system did not undermine that jurisdiction. No statutory objection to jurisdiction was raised, and the proposed transfer lacked confirmation that an operating office existed at the stated Maharashtra address. As adequate notice and opportunity were provided, the assessee's non-participation did not establish a breach of natural justice. The assessment and refusal to transfer were therefore not invalid for want of jurisdiction.

Recovery of a disallowance arising from alleged non-deduction of tax at source should remain deferred where the related demand for the same assessment year has already been stayed pending statutory appeals after the stipulated deposit. Because the disallowance under Section 40(a)(ia) arose from the same underlying issue, recovery should not proceed until the appeals are decided. The merits of the tax liability and the depositors' claimed exemption remain unadjudicated. The statutory appeals should be disposed of expeditiously, preferably within three months.

Penalty proceedings for failure to deduct tax at source remained in abeyance until disposal of the taxpayer's appeal against the tax-deduction-default order. Related expenditure disallowances for tax-deduction non-compliance resulted in assessment orders for several assessment years, which were separately stayed. As penalty action was deferred pending appellate disposal and no further directions were required, the related writ petitions and miscellaneous petitions were closed without costs.

Tax recovery arising from tax-deduction assessments was directed to remain in abeyance pending the Tribunal's final decision, subject to protection of the Revenue's interests. The taxpayer had already deposited part of the disputed demand and undertook to make a further deposit. Recovery was stayed on condition that Rs. 30 crores be deposited within four weeks, preserving security for the disputed tax liability during the proposed appellate proceedings.

The PMLA's statutory twin conditions apply equally to anticipatory bail in money-laundering matters. Bail-stage assessment is based on available material and probabilities, without a mini-trial; Section 50 statements may be considered with corroborative bank-account analysis and a financial trail. Repeated non-compliance with summons may be relevant to assessing whether an applicant is avoiding the inquiry. Where the material does not provide reasonable grounds to believe that the applicant is not guilty, anticipatory bail is unavailable. Money-laundering proceedings are distinct from predicate-offence proceedings, so pre-arrest protection in the predicate offence does not automatically extend to a PMLA proceeding.

Anticipatory bail for money laundering under the Prevention of Money Laundering Act, 2002 is subject to the twin conditions requiring reasonable grounds to believe that the applicant is not guilty and will not commit an offence while on bail. Bail protection in a predicate offence does not automatically apply to the separate offence of money laundering. Statements recorded under the Act, when corroborated by bank-account analysis and a financial trail, may link a person to alleged proceeds of crime. Non-compliance with personal-appearance summons, a prima facie fund trail, and the gravity of economic offences may preclude satisfaction of the statutory conditions and result in denial of anticipatory bail.

Delhi GST amendments introduce a three-year limitation for furnishing outward-supply details, returns, annual returns and e-commerce operator statements, subject to notified permission for delayed filing. Input tax credit is barred for goods or services used for corporate social responsibility obligations, while registration exemptions may be notified for specified categories. Best-judgment assessment return-filing periods are extended, with a further period available on payment of additional late fee. Appeals lie to the Goods and Services Tax Tribunal constituted under the central GST law.

Section 128 powers amend the sixth proviso by replacing 30 June 2023 with 31 August 2023 as the operative deadline. The substituted date is deemed to apply from 30 June 2023, giving the amendment retrospective commencement from that date.

AEO certificates remain valid for three years for AEO-T1 and AEO-T2 entities and five years for AEO-T3 and AEO-LO entities. Certificates that expired or were due to expire between 1 April 2021 and 31 May 2021 were extended until 30 June 2021 to facilitate renewal affected by COVID-related restrictions. The extension is unavailable to entities found ineligible for continuation under the AEO Programme.

Reporting requirements for Authorised Dealer Category-I banks concerning accounts of non-resident banks are dispensed with immediate effect. The discontinued obligations include annual submission of updated lists of offices and branches maintaining Rupee accounts of non-resident banks and reporting of temporary overdrawals by overseas branches or correspondents exceeding permissible limits where unadjusted beyond five days. The directions operate without affecting permissions or approvals required under other applicable law.

NPOP-certified ethnic rice exports from Tripura to Austria and the Netherlands connect local farmers and Farmer Producer Companies with international markets through organised, export-oriented production. The initiative emphasises certification, traceability, food safety and quality as requirements for access to markets for certified organic products. Buyer-seller linkages support export opportunities, while coordinated organic value-chain engagement strengthens certification and quality systems and supports producers in meeting international standards.

Testing of specified customs goods is authorised through FSSAI-notified outside laboratories for six months from 16 June 2021. Animal feed additives and premixes, and extra virgin edible-grade oil, may be tested at the identified laboratories. Under section 145 of the Customs Act, 1962, the importer or owner must bear the testing cost. Implementation directions operate as a standing order for customs officers and staff.

Exercise of the special-procedure power under section 148 of the Delhi Goods and Services Tax Act, 2017, substitutes 31 August 2023 for 30 June 2023 as the date stipulated under Notification No. 03/2023-State Tax. Although issued on 20 October 2023, the amended deadline is deemed effective from 30 June 2023.

Electronic processing through the CRCL module in ICES is mandatory for forwarding customs sample test memos to CRCL and other Revenue Laboratories. The module records sample drawal, transmits test memos, enables laboratory acknowledgment and testing, captures test reports, and allows Customs officers to view reports electronically. Laboratories may reject inadequate samples for specified deficiencies. Paper test memos are not ordinarily accepted, except where an unforeseen system issue prevents electronic processing and approval is obtained from the Additional or Joint Commissioner of Customs.

The time limit specified under Notification No. 06/2023-State Tax is extended by substituting 31 August 2023 for 30 June 2023. The substituted deadline is deemed operative from 30 June 2023, and references to the earlier deadline in the relevant framework stand replaced accordingly.

VR LIVIN Ventures LLP launched 'THE FIRST', an 83-villa gated residential community in Madhavaram, North Chennai, which recorded sales of 20 villas during its first two launch days. The development includes smart-home villas and more than 50 lifestyle amenities, with access to nearby metro connectivity and social infrastructure. It forms part of the company's intended expansion of residential projects in Chennai and other South Indian locations.

Custodians and terminal operators must electronically submit stuffing and stripping reports wherever cargo is segregated or stuffed into containers, identifying the relevant primary or master cargo identification numbers for each equipment. They must also report actual conveyance arrival and departure events; terminal operators additionally file voyage call numbers and equipment landed or loaded details. Stuffing messages, ASR, DP and AR filings by custodians, and voyage call number messages by terminal operators, become mandatory from 20 July 2021, while parallel carrier filing continues during the transitional period.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through them by composition taxpayers. They must not allow inter-State supplies of goods by such persons. Operators must collect and remit tax at source on these supplies and electronically report the supply details in FORM GSTR-8 on the common portal. The procedure applies from 1 October 2023.

Certificate of Origin declarations for preferential duty claims are subject to an electronic check preventing reuse of the same certificate number in more than one Bill of Entry where the applicable trade agreement limits the certificate to one import or importing operation. Assessing and examining officers must match the declared number with the submitted certificate copy. The same certificate number may be used for multiple items in a single Bill of Entry.