A valid revised return under section 139(5) substitutes the original return and becomes the final return for assessment. Since notice under section 143(2) is return-specific, an assessment under section 143(3) must be preceded by a notice issued in respect of the revised return relied on for assessment. A notice issued for the original return does not meet this requirement once a valid revised return has been filed and accepted. Failure to issue a fresh notice is an incurable jurisdictional defect, rendering the assessment without jurisdiction and invalid.

De-notification of 15.59989 hectares from the sector-specific Special Economic Zone for an Apparel Park at Khokhra, Ahmedabad, Gujarat, is effected under section 4(1) of the Special Economic Zones Act, 2005, read with rule 8 of the Special Economic Zones Rules, 2006. The resultant Special Economic Zone area is 4.81501 hectares. The released land parcels are to be used for infrastructure creation that supports the objectives originally envisaged for the Special Economic Zone.

Schedule I permits e-commerce entities to engage in an inventory-based model exclusively for exporting goods or products manufactured or produced in India, subject to the Foreign Trade Policy 2023, Handbook of Procedures, and export regulations. Business-to-consumer and inventory-based e-commerce restrictions do not apply to e-commerce exports falling within the specified permission under serial number 15.2.5.

Bihar's GST refund framework requires specified refund claims to be filed and processed electronically through FORM GST RFD-01. ARN generation marks filing after required uploads and ledger debit, and starts the period for electronic acknowledgement or deficiency memo. Deficiencies require a fresh claim and automatic re-credit of debited amounts. The assigned tax authority issues sanction and payment orders for all tax heads, with payment routed through PFMS after bank-account validation. Unutilized ITC refunds depend on prescribed records, eligibility, credit-ledger balances and formula-based limits; rejected ITC may be re-credited subject to an undertaking against appeal or final appellate resolution.

Free Trade Agreement utilisation is to be advanced through coordinated action by central and state governments, sectoral ministries, Export Promotion Councils, industry associations and local export-support institutions. Preferential treatment is assessed against tariff rates faced by competing countries, while export competitiveness depends on scale, quality, customer trust and timely delivery. The Export Promotion Mission supports export credit, digitised compliance and FTA documentation, including rules-of-origin certification. District-level identification of products, clusters, new exporters and practical constraints, supported by workshops and rapid online facilitation, is intended to deepen market access.

Automotive-sector localisation, export expansion and global-standard manufacturing are prioritised to strengthen India's role in global production and trade. Companies are urged to invest in technology, innovation, research and development, use domestic scale for overseas markets, and avoid supplying inferior products domestically. Trade agreements are positioned as channels for market access, technology absorption and exports. Greater indigenisation is encouraged through component localisation, technology collaborations and expanded exports, supported by critical minerals, batteries, indigenous energy sources, research funding, plug-and-play infrastructure and industrial ecosystems.

Memorandum of Understanding for circular textile procurement links certification, standardisation and public-market access for recycled and upcycled products made from textile waste, scrap and second-hand clothes. The Textiles Committee will identify, verify, certify and recognise eligible producers and support specifications, catalogues and capacity building. Government e Marketplace will create dedicated product categories, onboard sellers, facilitate online market linkages, promote products to government buyers, and provide training and handholding to recyclers and upcyclers.

India-EU Free Trade Agreement is presented as reducing or removing tariffs on more than 95 per cent of Indian and European goods exports while protecting sensitive sectors on both sides. It is intended to expand trade, investment and economic resilience, with the Port of Antwerp-Bruges serving as a major gateway for Indian exports into European markets. India-Belgium cooperation is identified in gems and jewellery, semiconductors, green hydrogen, advanced manufacturing, agriculture and food processing, supported by mutual recognition, workforce mobility, skills development and technology collaboration.

Input tax credit on supplier-unuploaded invoices or debit notes is restricted, while import IGST, reverse-charge documents, input service distributor credit, and other credits outside supplier-upload obligations remain available subject to eligibility conditions. The restriction is determined by taxpayer self-assessment on a consolidated, not supplier-wise, basis. Credit on unuploaded invoices cannot exceed 20 per cent of otherwise eligible credit reflected in supplier-uploaded details by the relevant reporting due date. Balance credit may be claimed in later months as suppliers upload invoice details, subject to the aggregate cap.

Corporate Mitra Course has commenced to develop trained and certified paraprofessionals capable of providing affordable business and regulatory compliance support to Micro, Small and Medium Enterprises. The 12-month programme includes six months of structured academic learning and six months of on-the-job training in professional firms. Its digital learning system offers recorded lectures, reference materials, assessments and learner-support facilities. The programme aims to strengthen MSME formalisation, ease of doing business, trust, transparency, accountability and orderly growth.

NFRA has constituted an Advisory Committee on Audit Quality, Assurance and Technology under Rules 15 and 16 of the National Financial Reporting Authority Rules, 2018. The Committee will provide expert inputs and suggestions on matters significantly affecting audit quality, while supporting functions relating to awareness of auditing and accounting standards. Its members represent professionals, chief financial officers, audit committees, independent directors, technology experts, regulators and industry.

GST appellate advocacy requires comprehensive factual and legal preparation where a fraud-based demand mechanism is invoked. Invocation of section 74 requires material evidence of fraud, wilful misstatement, or suppression of facts with intent to evade tax; mere non-payment is insufficient. Retrospective cancellation of a supplier's registration does not by itself establish recipient fraud where supplies were made during active registration, payments were through banking channels, and GST return data was available. Parties should advance all grounds, including objections to a single notice spanning multiple financial years, supported by departmental guidance and current High Court authority.

ISO 45001:2018 establishes an Occupational Health and Safety Management System framework requiring organisations to identify workplace hazards, assess risks, implement controls, meet applicable legal obligations, promote worker participation and continually improve safety performance. Through the Plan-Do-Check-Act cycle, organisations establish objectives and controls, provide resources and training, monitor incidents, inspections, compliance and audits, and address nonconformities through corrective action and management review. Operational measures may include safe procedures, engineering controls, personal protective equipment, contractor management, emergency preparedness and safe procurement.

GST inspection, search and seizure require prescribed authorisation, seizure and prohibition forms, with inventory and custodial safeguards for seized goods. Provisional release requires a bond and bank-guarantee security covering applicable tax, interest and penalty; non-production permits encashment and adjustment. Perishable or hazardous goods may be released on payment of the lower of market price or tax, interest and penalty payable, while non-payment may result in disposal and adjustment of sale proceeds against dues.

Delayed deposit of Foreign Travel Tax is distinguishable from failure to pay where tax is remitted before a show-cause notice, even if deposited after the prescribed date. The statutory scheme separately imposes interest for delayed payment, while the penalty provision addresses failure to pay. Interest levied or paid for delay is treated as supporting an extended payment period. The prohibition of reformatio in peius prevents an appellant from being placed in a worse position merely for using an appeal or revision remedy.

Supply of cement and max fault to contractors, coupled with recovery of their value by deduction from final payments, constitutes a sale liable to tax. The governing principle treats the provision of materials to a contractor and corresponding adjustment against contractual dues as a sale transaction. The supplies were therefore taxable, and the issue was resolved against the assessee.

Eligibility of steel rods, TMT bars, plates, sheets, pipes, beams and structural steel used in factory construction, fabrication and erection depends on the applicable legal test for treating goods as inputs or capital goods. The governing Supreme Court ratio applies to the disputed materials. Because the original adjudication predated that ratio, each credit claim requires fresh item-wise examination against the applicable test, rather than a collective determination of eligibility.

Extended limitation for recovery proceedings was unavailable because the assessee had already disclosed material facts on common inputs and input services and Cenvat credit availment. Departmental letters did not provide fresh information capable of supporting invocation of the extended period, and they were not part of the Tribunal's record. As limitation involved mixed questions of law and fact, the Tribunal's factual appreciation did not warrant interference within limited appellate jurisdiction. The limitation issue was resolved in favour of the assessee.

Section 85(3A) of the Finance Act, 1994 requires an appeal before the Commissioner (Appeals) to be filed within two months and permits condonation for sufficient cause only up to a further one month. This outer limitation restricts the appellate authority's jurisdiction, and the merits of the underlying demand cannot support condonation beyond it. Consequently, delay exceeding the maximum condonable period cannot be condoned, leaving the appeal outside the Commissioner (Appeals)' jurisdiction.

Extended limitation for service-tax demands requires deliberate suppression with intent to evade tax; discrepancies apparent from statutory financial records or Form 26AS, without corroborative evidence, do not meet that standard. Taxable turnover must be based on reconciled figures, and a demand alternating between balance-sheet and Form 26AS turnover without reconciliation lacks a sustainable basis. Directors' remuneration recorded, taxed and disclosed as salary falls within the negative-list exclusion from taxable service. Consequently, the tax demand, interest and penalties were legally unsustainable.