Authority meetings must be held at the time and place within India specified in the notice convening the meeting. The convening notice determines the stated venue and timing of each meeting.

Presiding over Authority meetings is vested in the Chairperson. If the Chairperson cannot attend for any reason, the members present must choose another member to preside over the meeting.

The Authority must hold meetings at least once every quarter, convened by the Chairperson or, in the Chairperson's absence, a nominated member. Any three members may require a meeting at any time, and the Chairperson must convene it. If the Chairperson is unavailable, any three members may require the Secretary to convene the meeting.

Definitions governing Authority meeting procedures identify the Act, Authority, Chairperson, Member and Schedule. "Authority" comprises members constituted under the International Financial Services Centres Authority Act, 2019, while "Member" includes the Chairperson. Terms not defined in the regulations carry the meanings assigned under the Act.

International Financial Services Centres Authority (Procedure for Authority Meetings) Regulations, 2020 are made under the Authority's statutory power to regulate the procedure for its meetings. They establish the regulatory instrument governing Authority-meeting procedure and come into force on the date of publication in the Official Gazette.

Banking Units in International Financial Services Centres require licensing based on prescribed capital, home-regulator approval and Parent Bank liquidity support. They must meet applicable prudential standards, including liquidity, leverage, exposure, reserve and reporting requirements. Banking business is generally conducted in freely convertible foreign currencies, with specified INR transactions permitted where settlement occurs in foreign currency. Permissible activities include lending, investments, trade finance, derivatives, export finance, leasing and eligible Foreign Portfolio Investor activities. Know Your Customer and anti-money-laundering requirements apply, and failure to meet licence conditions may result in licence withdrawal after an opportunity for submissions.

Documented share-sale proceeds cannot be treated as unexplained cash credit merely because the shares were identified as penny stocks. Purchase through a registered broker by cheque, demat-account holding and transfer, sale through a recognised stock exchange, and payment of securities transaction tax supported the genuineness of the transactions. Where no defects are found in these records and no material links the taxpayer to price rigging or accommodation entries, an investigation report containing only general penny-stock information is insufficient. The long-term capital-gains addition was therefore deleted.

GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to Sanjeev Gupta, Assistant Commissioner. He is designated as the proper officer for enrolling GST practitioners, replacing the previously assigned Assistant Commissioner following his transfer.

Customs assayers and valuers may be empanelled to value precious metals, jewellery, stones, and valuable articles involved in import, export, seizure, confiscation, or extraction. Applicants require suitable qualifications, relevant experience, verified references, a clean professional record, and compliance with independence and disclosure requirements. Appointments are non-transferable, require annual self-appraisal, and prohibit unauthorised delegation. Fees follow a notified declining ad valorem scale, with stakeholders generally bearing service charges. Appointees must maintain records, avoid conflicts of interest, preserve confidentiality, and comply with professional conduct standards; false valuation, negligence, or misconduct may invite cancellation, removal, or legal action.

Authority meetings must ordinarily be convened quarterly with prior notice and agenda papers, subject to emergency-meeting and circulation procedures. Meetings may be conducted through audio-visual means, with electronic voting and preservation of virtual proceedings. Four members constitute a quorum, decisions are made by majority vote, and the presiding member has a casting vote. Interested members must disclose their interests and abstain from related deliberations and decisions. Members are bound by fidelity and secrecy obligations, while authorised persons may execute contracts, documents and legal-proceeding papers. The common seal requires a resolution and a member's presence.

GST appeal hearing jurisdiction under section 107 of the DGST Act, 2017 is allocated among senior departmental officers by monetary threshold, territorial zone and functional branch. SCTT-I to SCTT-IV hear appeals exceeding 15 lakhs for their respective assigned zones and specialised branches. The Additional Commissioner handles specified zones and lower-value Enforcement and Embassy Refund appeals, while the JCTT hears appeals up to 15 lakhs for Zones II to VII and XI (KCS).

GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to eight Assistant Commissioners. The authorisation is exercised under the Commissioner's power of delegation and designates these officers as Proper Officers for enrolment of GST Practitioners under the Delhi GST framework.

Section 250(6) requires a first appellate order to identify points for determination and give reasons for its decision. Specific challenges to reassessment jurisdiction and the validity of the notice, supported by detailed material and reproduced in the appellate order, require merits-based adjudication and cannot be rejected as general objections. An appellate decision must be definite, reasoned and clear. The reassessment-jurisdiction challenge requires fresh adjudication on the material and submissions already on record.

Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.

GST refund controls require verification of ward-transfer applications and review of refunds for indicators of malpractice, especially where refund volumes are unusually high. Zonal in-charges must report suspicious cases and confirm where no cases are found. Vigilance must initiate departmental and criminal action when malpractice is detected, develop safeguards with the Systems and EDP branches, and use data analytics to identify abnormal refund patterns. Zonal officers must periodically review ward-level refunds and act against detected malpractice.

Grievance redressal concerning implementation of tax laws is assigned to a committee chaired by an Assistant Commissioner and comprising two additional Assistant Commissioners. The committee is tasked with addressing concerns raised by tax professionals associations and trade bodies regarding tax-law implementation. It must submit its report within 15 days from its constitution, creating an internal departmental mechanism to examine and report on implementation-related grievances.

Delhi GST jurisdiction is allocated through territorial wards in Zones 1 to 9, with specified localities, markets, industrial areas and commercial centres assigned to individual wards. Dedicated jurisdiction applies throughout Delhi for e-commerce and for identified high-taxpayer sectors. Special-zone wards cover taxpayers supplying works contract or services according to the relevant territorial zones, while a separate ward covers the right to use goods. Unspecified areas fall within the nearest ward, and taxpayers continue in existing wards until transferred under the revised allocation.

Public trusts administered by an agency under State Government control are excluded from registration under Section 77, even where registration is sought under Section 17. Where a temple trust is vested in the State, Chapter X requires implementation of the statutory management framework: publication in the Official Gazette of the applicable public-trust list under Section 52(2), followed by constitution of a Committee of Management under Section 53. The committee-formation process requires public notice inviting suggestions and must observe religious-denomination safeguards. The relevant list must be published within six months, and the Assistant Commissioner may determine the temple's denomination after allowing parties to produce evidence.

Assignment of GST recovery functions authorises all Assistant Commissioners and Goods and Services Tax Officers in the Department of Trade and Taxes to perform the functions of a Proper Officer under the Delhi Goods and Services Tax Act, 2017. The assignment covers functions concerning initiation of recovery proceedings and recovery of tax or other amounts due under the Act.

EPCG authorisations require the stipulated export obligation to be met within eight years through use of imported capital goods in authorised hotel services. A notice issued before expiry of that period cannot establish non-fulfilment where declared foreign-exchange earnings and an application for export-obligation discharge remain unaddressed. Hotel-business use of imported vehicles meets the actual user condition; the Scheme and exemption notifications do not require vehicle-wise proof of foreign-exchange earnings or daily operational records. Parking, registration, insurance and driver-related allegations do not by themselves prove diversion from authorised use. On these facts, confiscation, denial of concessional duty and penalties are unsustainable.