Medical value tourism is proposed to expand through trained caregivers, transparent treatment packages, ethical hospital practices, seamless reimbursement and cashless-payment systems, telemedicine, and verified hospital participation. International patients are intended to receive care through accredited quality systems, supported by interpreters, global outreach, and coordinated healthcare networks. Expansion beyond metropolitan areas must maintain equivalent high-quality care for domestic and foreign patients without discrimination. Certification systems are expected to remain professionally independent and free from unethical influence.

Foreign exchange market conditions caused the rupee to depreciate against the US dollar despite support from FCNR dollar inflows and a softer dollar. Rising crude oil prices, weak domestic equities and global headwinds constrained gains. The outlook remained dependent on foreign inflows, dollar movements, crude prices, market sentiment and inflation data, with geopolitical tensions capable of increasing pressure on the currency.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Hemant Kumar, GSTO, as Proper Officer for M/s Global Star Auto LLP. The taxpayer-specific conferral operates 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 the specified taxpayer.

Reverse charge mechanism applies to director-supplied services only when supplied in the capacity of director. Personal-capacity supplies, including renting immovable property by a director to the company or body corporate, are outside reverse charge liability. Food and beverages supplied independently in cinema halls as part of a service qualify as restaurant service. Where cinema tickets and food or beverages are bundled and satisfy the test of composite supply, the entire supply is taxed at the rate applicable to cinema exhibition service as the principal supply.

Full payment of excise duty and interest before issuance of a show-cause notice precludes penalty under Section 11AC. Personal penalty on a director under the Central Excise Rules requires a finding that the director physically dealt with excisable goods while knowing or believing them to be liable to confiscation. Without that finding, and where the company-level penalty conditions are not established, personal penalty is unsustainable. The requirements for both company and individual penalties must therefore be independently satisfied.

GST rates are clarified for extruded uncooked snack pellets, fish soluble paste and imitation zari thread or yarn, each attracting 5% GST from 27 July 2023, while ready-to-eat extruded snack pellets remain taxable at 18%. Raw cotton supplied by agriculturists to registered cooperatives attracts 5% GST under reverse charge. Goods under heading 9021 attract 5%, except hearing aids subject to nil treatment. Specified past disputes concerning these goods, desiccated coconut, biomass briquettes and areca-leaf plates and cups are regularised on an "as is" basis, with no refunds where GST has already been paid.

Challenge to a special-audit report before completion of assessment was not entertained in writ jurisdiction. Objections to the report may be raised before the Assessing Officer during the assessment proceedings, and any adverse assessment order remains challengeable in accordance with law. Interference at the pre-assessment stage was therefore declined.

Canteen Stores Department (CSD) refund applications under Delhi GST must be processed, mutatis mutandis, in accordance with Central Tax Circular No. 227/21/2024-GST. The guidance applies for implementing the Delhi Goods and Services Tax Act, 2017, to maintain uniformity in handling CSD refund claims. Implementation difficulties may be brought to the office of the Commissioner of State Tax, Delhi.

Where an Intelligence Division has no Assistant Commissioner, the State Tax Officer of that division may pass adjudication orders even in cases exceeding the revenue threshold otherwise assigned to Assistant Commissioners. The revised allocation applies immediately. Existing instructions governing inspection-based demands, issuance of show-cause notices, adjudication procedure, and cadre jurisdiction otherwise continue unchanged.

Taxability and valuation of services arising from corporate guarantees between related persons are governed under the Delhi GST framework by applying, mutatis mutandis, the corresponding Central GST clarification. The guidance addresses treatment of corporate-guarantee arrangements as supplies of services and valuation issues in related-person transactions. It is clarificatory in nature and intended to secure uniform implementation under the DGST Act, 2017.

Rectification under Section 254(2) is confined to a patent mistake apparent from the record and cannot be used to review a reasoned appellate decision. A writ order that declined interference during pending assessment proceedings, left all pleas open before the Assessing Officer, and preserved the right to challenge an adverse assessment contains no merits determination on the special-audit reference or limitation. Objections to admission of an additional ground, the Tribunal's jurisdiction to examine the special-audit reference for limitation, and prior findings seek reconsideration of decided matters. As no apparent mistake was established, rectification was unavailable; the proper remedy was statutory appeal.

The due date for furnishing FORM GSTR-3B for November 2023 is extended to 27 December 2023 for registered persons having their principal place of business in Chennai, Tiruvallur, Chengalpattu or Kancheepuram districts of Tamil Nadu. It applies to persons required to file returns under section 39(1) read with rule 61(1)(i) of the Tamil Nadu Goods and Services Tax Rules, 2017.

IGST exemption for specified COVID-19-related medical imports is system-enabled under Notification No. 32/2021-Customs, subject to its conditions and applicable Annexure-A serial numbers. Covered goods include Remdesivir-related products, diagnostic-marker kits, oxygen equipment and supplies, ventilators, high-flow nasal canula devices, COVID-19 vaccines, and Amphotericin B. Specified inputs and parts remain subject to the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The separate Adhoc Exemption Order route for IGST and basic customs duty exemption continues under its existing procedure.

Withdrawal of the earlier GST clarification dated 26 June 2024 is applied mutatis mutandis under the Delhi Goods and Services Tax framework in line with the corresponding central indirect-tax position. The measure is clarificatory and is intended to secure uniform State Tax implementation. Difficulties arising during implementation may be brought before the Commissioner of State Tax for consideration.

Late fee for delayed furnishing of FORM GSTR-9C is clarified for implementation under the Delhi Goods and Services Tax framework through corresponding application of the central clarification. The clarification applies mutatis mutandis under the DGST Act, 2017, to secure uniformity in treatment of late fee issues relating to delayed furnishing of FORM GSTR-9C.

IGST exemption applies to specified imported goods where the conditions of the applicable exemption route are fulfilled. The customs system contains entries under Notification No. 32/2021-Customs for goods corresponding to earlier exemption notifications. Importers and customs brokers seeking this exemption must select the applicable serial number in Annexure A. The existing system procedure for IGST exemption claims under the ad hoc exemption order remains unchanged.

Delhi State Tax applies, mutatis mutandis, the CBIC clarification on GST applicability to certain services for implementation under the DGST Act, 2017. The clarification is clarificatory in nature, and implementation difficulties may be brought to the Commissioner of State Tax, Delhi.

Criminal appeals challenging conviction and sentence require an opportunity of hearing before adjudication on merits. Counsel's non-appearance may warrant dismissal for non-prosecution or disciplinary action, but it does not permit confirmation of conviction and sentence without hearing the appellant, counsel, or State-funded appointed counsel. A merits decision rendered without such representation is impermissible and must be set aside for fresh adjudication after ensuring representation.

Section 199 of the Income-tax Act and Rule 37BA permit TDS credit to a person other than the named deductee when the corresponding income is assessable in that person's hands. Where a depositor has died, the absence of a declaration from that deductee does not defeat credit if the surviving recipient received and offered the related interest income to tax and no competing TDS claim exists. TDS deducted in the deceased spouse's name is therefore creditable to the recipient declaring that income.

GST treatment of secondary or post-sale discounts is clarified for Delhi GST administration through mutatis mutandis application of the corresponding central GST clarification. The position is clarificatory in nature and is intended to promote uniformity in implementation under the Delhi GST framework. Implementation difficulties concerning treatment of such discounts may be referred to the Commissioner of State Tax, Delhi.