HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE B.R. GAVAI AND HON'BLE MR. JUSTICE SURYA KANT For the Petitioner : Mr. Rahul Chitnis, Adv. Mr. Aaditya A. Pande, Adv. For Mr. Sachin Patil, AOR For the Respondent : Mr. Mukul Rohatgi, Sr. Adv. Applicant(s) Mr. Mahesh Agarwal, Adv. Mr. Anshuman Srivastava, Adv. Ms. Devika Mohan, Adv. Mr. Anirudh Bhatia, Adv. Mr. E. C. Agrawala, AOR Mr. Nakul Diwan, Sr. Adv. Mr. Prashant Kumar, Adv. Mr. Joseph Pookkatt, Adv. Mr. Siddharth Iyer, Adv. ... ... ...

HERBERT HOLMWOOD AND SYED HASSAN IMAM, JJ. JUDGMENT Herbert Holmwood and Syed Hassan Imam, JJ. 1. The question upon which this Rule was issued is whether a certain form of gambling which has become well-known in Calcutta as cotton-gambling comes within the provisions of Section 44 of Act IV of 1866 as amended by Act III of 1897 (B.C.). 2. We may say at the outset that this is a pure question of law and has nothing to do with the nature and effect of the particular form of gambling no... ... ...

V. GOPALA GOWDA, C.J. AND B.N. MAHAPATRA, JJ. ORDER B.N. Mahapatra, J. 1. Heard. Mr. P. Acharya, Learned Counsel for the Petitioners and Mr. R.K. Mohapatra, Learned Government Advocate on behalf of Opp. Parties. 2. This Writ Petition has been filed by the Petitioner-Company seeking issuance of a writ of certiorari quashing the impugned Order Dated 29.8.2011 under Annexure-6 passed by the Deputy Director of Mines, Joda, Keonjhar suspending the license of the Petitioner-company urging ... ... ...

Bank-account attachment for recovery of unpaid DVAT and GST demands may cover tax, penalty, interest and other dues, including provisional attachment to protect revenue in specified cases. Prior approval of the Commissioner, Trade and Taxes is mandatory for attachment and detachment. Bank communications must be digitally signed, issued in the prescribed format, copied to the Nodal Officer, and sent through the concerned officer's official email account. Banks may seek Nodal Officer confirmation before detaching an account.

HALE HORATIO SHEPHARD, C.J., H.T. BODDAM, DAVIES, S. SUBRAMANIA IYER, MOORE AND BENSON, JJ. JUDGMENT Hale Horatio Shephard, C.J. 1. The first question is whether any appeal lies under Clause 15 of the Letters Patent from orders passed under the provisions of Section 622 of the Civil Procedure Code. Considering this question with exclusive reference to the language used by the framers of the Letters Patent and the Charter Act, I should have great difficulty in holding that Clause 15, rea... ... ...

Centralized GST registration processing is to be established through SEVA KENDRA, a single registration cell for the entire Delhi jurisdiction. Once operational guidelines take effect, every GST registration matter is to be processed at SEVA KENDRA irrespective of area-based jurisdiction. Proper Officers deployed there are to manage GST registration applications, while transfer of Application Reference Numbers, where required under the rules, is to be undertaken only by State Administration.

Permanent settlement of Khasmahal land used as a homestead requires qualifying use for at least five years as on the appointed date and remains subject to the Collector's approval. Possession of a predecessor-in-interest may be combined with that of purchasers when calculating the qualifying period. Khasmahal leasehold rights are heritable and transferable, with a right of renewal. Following an enquiry and a Tahasildar's recommendation for permanent settlement, the Collector must lawfully exercise the statutory approval power. Unexplained inaction or repeated return of the proposal may undermine the settlement framework, and mandamus may compel lawful exercise of a statutory power where inaction causes injustice.

Statement of Financial Transactions reporting for depository transactions requires depositories to furnish half-yearly transaction information for pre-filling income-tax returns with capital gains, income and loss data. Transaction summaries must cover user-initiated demat-account debit transactions, with corresponding credits identified through the First In First Out method. Estimated sale consideration and cost of acquisition follow prescribed weighted-average, end-of-day price, fair-market-value and indexed-cost methods. Files must be submitted in the prescribed format with a signed control statement. Validation failures, inaccuracies and defects must be rectified through correction or deletion submissions.

Registrar and Share Transfer Agents must furnish half-yearly SFT-2518 information on mutual fund transactions for return pre-filling, through prescribed SFTP filing and a control statement verified by the Designated Director. Reporting covers user-initiated debit transactions and uses FIFO matching to identify corresponding credits, determine holding periods, classify assets, and estimate sale consideration and acquisition cost. Prescribed files capture account summaries, transaction-level capital-gain data, and off-market transfers. Corrections and deletions require specified statements, while validation failures, information security, archival, and retrieval obligations apply to all reporting entities.

GST return scrutiny for FY 2017-18 requires observance of the taxpayer's 30-day period for replying or making a representation to a show-cause notice. A personal hearing should be scheduled after the reply is filed or after expiry of that period, as applicable, and must be afforded before any adverse order. Notices covering issues already concluded through audit or return scrutiny must be withdrawn to the relevant extent after verification and recording of reasons. Taxpayers must be informed where proceedings are dropped.

Rule 9 of the Orissa Minerals Rules permits suspension or cancellation of a licence for breach of licence conditions only after issuing a show-cause notice. Transit passes or permits cannot be withheld merely on concerns relating to group entities where those concerns have been clarified and do not establish a breach by the licensee. Environmental-clearance issues concerning another group entity do not justify action against the licensee under Rule 9. Licensing authorities exercising quasi-judicial power must act independently, identify a prima facie breach of licence conditions, and cannot act under another authority's dictation. Suspension was liable to be quashed upon filing an affidavit confirming rectification and future compliance.

Twenty-seven writ petitions pending before nine High Courts, concerning an issue already under consideration in a pending Supreme Court batch, were transferred for consolidated adjudication. The transfer centralises related challenges before one forum and enables coordinated consideration with connected special leave petitions, writ petitions and appeals. The Union of India may file counter-affidavits where not already filed, while designated nodal counsel must prepare a common compilation under the applicable standard operating procedure. The transfer petitions were allowed and pending applications were disposed of.

Registration functions under sections 25 to 27 of the Delhi Goods and Services Tax Act, 2017 are assigned to Assistant Commissioners and GST Officers posted in the Centralized GST Registration Cell, known as Seva Kendra. The officers perform the registration-related functions of a Proper Officer throughout the National Capital Territory of Delhi, subject to the continuing registration arrangement and partial modification of the territorial-jurisdiction framework.

GST registration applications are centrally processed by Seva Kendra, which handles only fresh applications and transfers post-registration matters to jurisdictional officers. Aadhaar-authenticated applications are ordinarily processed within seven working days, while non-authenticated, risk-flagged, or physically verified applications are processed within thirty days. Deficiency notices are issued in FORM GST REG-03 and answered in FORM GST REG-04; non-response or unsatisfactory clarification may lead to rejection with recorded reasons. Proper officers must scrutinise prior registrations, cancellations, tax liabilities and business genuineness. Physical verification may examine premises, business capability, ownership records, identity documents and tax records.

Draft Reserve Bank of India (Know Your Customer) Amendment Directions, 2026 propose a Standard Operating Procedure for banks to place temporary debit holds on amounts or accounts linked to money-mule activity and cyber-enabled financial fraud. The consolidated draft applies to commercial banks, including small finance banks, payments banks, regional rural banks and local area banks, and to urban cooperative banks. Feedback may be submitted through the Reserve Bank's Connect 2 Regulate portal or by email before final directions are issued separately.

Functions relating to recovery of tax under sections 78 and 79 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers. The officers may perform the functions of a Proper Officer for tax recovery under those provisions and the rules made under the Act.

Export-duty refund limitation must run from the event that crystallises an enforceable refund right where the claimed excess was not part of the original assessment. An additional duty payment absent from shipping bills, let-export orders, and contemporaneous assessment records became ascertainable only through departmental reassessment. Section 27 continued to govern the refund claim; mistake of law or absence of authority of law did not create an alternative limitation route. Interest was to run after three months from reassessment because the refundable amount was not quantified earlier.

National Tribunals Commission is established as the central institutional body for tribunal selection and oversight. Its functions include conducting selections through Search-cum-Selection Committees, reviewing tribunal performance, preparing annual reports, overseeing complaint inquiries, and maintaining a National Tribunals Data Grid. The unified framework governs qualifications, appointment, remuneration, removal, service conditions and reappointment eligibility of tribunal Chairpersons and Members across specified tribunals, notwithstanding inconsistent provisions in their governing enactments.

GST appellate remedies operate through first appeals and second appeals before the Goods and Services Tax Appellate Tribunal, though writ jurisdiction may remain relevant for serious defects in adjudication or appellate orders. Fraud-based demand proceedings require the revenue authorities to establish fraud, wilful misstatement, or suppression when issuing the show-cause notice. Refund claims cannot be denied for allegedly ineligible input tax credit without prior determination under the prescribed demand process. Portal uploading alone may not constitute effective service, and input tax credit may be available for property constructed for leasing rather than own use.

The exclusion of duty credit scrips from exempt supplies under Explanation 1 to Rule 43 operates prospectively and does not extend the benefit to prior periods. Accordingly, common ITC attributable to sales of MEIS or RoDTEP scrips up to June 2022 requires reversal, whereas ITC directly linked to manufacturing activities is not subject to such reversal. Fraud-based tax proceedings require material evidence of fraud, wilful misstatement, or intentional suppression of facts to evade tax.