Clause 15 of the Letters Patent permits an intra-court appeal from an interlocutory order only where the order has finality, directly affects a vital right, or conclusively determines a material controversy. An order granting time to file an affidavit-in-opposition, deferring consideration of ad-interim relief, and requiring sales accounts does not conclusively determine entitlement to an injunction, particularly where prima facie observations are non-binding. Appellate review of discretionary interim relief is limited to arbitrariness, perversity, caprice, or departure from settled injunction principles. It cannot replace the Single Judge's initial assessment of balance of convenience and irreparable injury.

Delhi GST provisions revise composition-scheme references, registration cancellation and revocation, tax invoice treatment, and tax deduction at source certificates. Penalty and offence provisions extend liability to persons who cause specified transactions or retain their benefits, including fraudulent input tax credit claims. Transitional input tax credit claims are expressly subject to prescribed time limits and procedures with retrospective effect. Time limits may be extended for force majeure, and specified retrospective Schedule II and special state tax treatments are introduced without refund of tax already collected.

Section 54F exemption depends on the assessee investing the capital gain in a new residential property. Where the assessee invested the entire long-term capital gain in a house jointly recorded with a spouse and son, joint ownership did not by itself restrict the assessee's investment or ownership to a one-third share. The son's separate contribution through a bank loan did not alter the assessee's investment of the full capital gain. Exemption remains available despite joint registration where the assessee made the qualifying investment, unlike circumstances in which the investment is exclusively in the spouse's name.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on the specified Proper Officer for M/s Brilliant Metals Private Limited. The conferment remains operative for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

Arrests under section 69 of the DGST Act must follow the Criminal Procedure Code. An arrested person may undergo medical examination at a Government hospital and must be produced before the Chief Metropolitan Magistrate at the earliest. Where same-day production is not possible, the person may be handed over to the nearest police station, with a GSTI-rank officer remaining during police custody. Investigation may involve obtaining IP addresses and telecommunication details, while absconding or untraceable registered persons may be referred to the Economic Offence Wing.

Insiders must not communicate, procure or trade on material non-public information except for legitimate purposes, performance of duties or legal obligations. Trading while in possession of such information is presumed to be based on it, subject to specified explanations, including informed transactions between equally informed insiders, statutory transactions, predetermined stock-option exercises, effective information barriers and disclosed irrevocable trading plans. Designated persons must disclose specified securities transactions above the prescribed threshold, and listed entities must notify recognised stock exchanges and publish those disclosures.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon a named GSTO as Proper Officer for a specified registered taxpayer. The taxpayer-specific delegation operates for 120 days from issuance or until further orders, whichever is earlier. During its operation, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

The Commissioner, State Tax, confers powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon Sh. Gopinath P, GSTO, as Proper Officer for M/s Augmont Enterprises Pvt. Ltd. The conferral remains effective for 120 days from 22 December 2021 or until further orders, whichever is earlier. The jurisdictional Proper Officer cannot exercise powers under those provisions for the specified taxpayer during that period.

Special conferral of powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 authorises Sh. Jagmohan Tyagi, GSTO, to exercise those powers in relation to M/s Bharat Pharma. The authority remains effective for 120 days from issuance or until further orders, whichever occurs earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under the specified provisions in respect of the identified taxpayer.

Healthcare supply-chain resilience requires diversified sourcing, restoration of domestic capacity in Active Pharmaceutical Ingredients and Key Starting Materials, and continued imports where necessary through multiple suppliers and geographies. Pharmaceutical industry growth should move beyond generics towards research, development, patented products, new molecules, biosimilars and biotechnology. Regulatory convergence should support clinical trials, patenting and new-product introduction. Government support is contemplated for medical value travel, healthcare infrastructure, bulk drug parks, plug-and-play facilities, medical-device component production and scientific validation of Ayush products.

The rupee gained marginally against the US dollar, supported by FCNR-related dollar inflows and robust liquidity. Elevated Brent crude prices, safe-haven dollar demand and geopolitical tensions constrained this support. Higher oil prices may enlarge India's import bill, increase dollar demand and pressure the rupee, although rising foreign-exchange reserves indicated external-sector strength.

Section 74 of the CGST Act requires an officer's independent satisfaction, supported by disclosed facts, that a tax shortfall or wrongful input tax credit claim resulted from fraud, wilful misstatement, or suppression of facts. An audit objection, statutory recitals, or a protective notice issued because ordinary limitation is nearing expiry cannot alone establish that basis. The show cause notice must identify the material facts, including missing evidence or concealed facts. The sufficiency of these foundational allegations is a threshold issue separate from the merits of the tax demand.

GST adjudication under section 75(7) confines an order to the amount and grounds specified in the show-cause notice. An authority must not confirm tax, interest or penalty exceeding the proposed demand or rely on grounds not contained in the notice. Officers should use the appropriate demand procedure, consider replies, provide personal hearing to uphold natural justice, and ensure that adjudication remains within the notice. Taxpayers should review orders for excess demands or new grounds.

Automated issuance of Free Sale and Commerce Certificates allows eligible applications submitted through the online portal to be assessed against predefined system parameters and issued without routine officer-led scrutiny. Applications requiring verification or not satisfying automated parameters may be routed for manual examination. Auto-issued applications may also be selected for post-issuance review under risk-management parameters. Exporters must continue to meet substantive eligibility requirements, provide accurate and consistent information, retain supporting records and respond to any subsequent verification. The mechanism promotes faster, paperless processing while retaining risk-based regulatory oversight.

Penalties for cash acceptance or repayment transactions require recorded satisfaction in the latest operative assessment order that the relevant statutory prohibition has been violated and that penalty action is contemplated. Where an earlier assessment is set aside or annulled, satisfaction recorded in that assessment does not survive as the basis for penalty. A fresh, revised, reassessment, or de novo assessment must independently record the requisite satisfaction. Separate penalty proceedings do not dispense with this jurisdictional requirement.

RCMC certification establishes an eligible exporter's registration or membership with the appropriate Export Promotion Council or Commodity Board. The correct registration route depends on product category, export classification and applicable regulatory requirements. APEDA RCMC may apply to eligible agricultural and processed food exporters. Registration generally involves confirming product eligibility, preparing business records and Import Export Code details, completing the applicable online application, submitting required documents, paying applicable charges and maintaining registration records. Exporters should verify current procedures and fees through authorised channels and ensure that all application information is accurate.

Provisional release of seized GST goods requires a bond for the value of goods and bank guarantee security for applicable tax, interest and penalty, or payment of those amounts. Failure to produce the goods as required permits encashment and adjustment of the security. Specified seized goods may be disposed of promptly because of perishability, hazardous nature, depreciation, storage constraints or other relevant considerations. Authorised purchase of goods or services may verify invoice or bill-of-supply issuance, with refund required upon return and cancellation of the earlier invoice or bill.

Statutory pre-deposit conditions are mandatory, but the timing of payment depends on the governing language. Under the post-2014 Central Excise and service-tax framework, an appeal cannot be entertained without deposit, supporting curability where payment is made before appellate consideration. GST instead provides that no appeal shall be filed unless admitted liability and the prescribed deposit are paid. Delayed GST payment may therefore affect whether a valid appeal existed within limitation. Pre-deposit is security during the dispute, not final discharge of the contested liability.

Multi-valve CNG/LPG gas kits, cylinders and containers used exclusively in motor vehicles fall within the motor-vehicle accessories category rather than the separate LPG cylinders and containers entry. Classification depends on whether the goods serve as an adjunct, accompaniment or addition enabling convenient, effective or comfortable motor-vehicle use; indispensability to vehicle operation is not required. Their undisputed exclusive motor-vehicle use supports accessory classification, resulting in taxation at the higher rate applicable to motor-vehicle accessories.

Penalty for abetting clandestine removal under Rule 26 of the Central Excise Rules, 2002 requires proof that the goods were liable to confiscation. Although an opportunity to cross-examine persons whose statements were relied on had been provided and was not used, recovery of a diary and notepad did not establish the truth of their contents. In the absence of affirmative corroboration of unaccounted manufacture, raw-material procurement, transport, clearance, buyers, or unaccounted consideration, clandestine removal was not established. As the allegedly purchased goods were not proved liable to confiscation, no Rule 26 penalty was imposable.