Where an appellate order sets aside all additions and effectively requires fresh assessments, Section 153(2A) of the Income-tax Act, 1961 prescribed a nine-month limitation period from the end of the financial year in which the Commissioner received the appellate order. Restoration of issues to the dispute resolution panel does not displace that limit. Even treating receipt by the panel as receipt by the Commissioner, the subsequent panel directions and final assessment orders were issued after the limitation period expired, rendering the assessments invalid.

For vehicles imported as completely built units and not registered anywhere before importation, the quota quantities are 6,000 for engines not exceeding 1,500 cc; 6,000 for petrol engines over 1,500 cc and up to 3,000 cc or diesel engines over 1,500 cc and up to 2,500 cc; and 12,500 for petrol engines over 3,000 cc or diesel engines over 2,500 cc. A separate quota of 2,750 applies to completely built motor vehicles for transporting goods, excluding electric and hydrogen-fuel vehicles. Imports of the specified vehicles are governed by the arrangements and procedure in Annexure VII of Appendix 2A to the Foreign Trade Policy, 2023.

The waiver covers late fees payable under Section 47 for registered persons who failed to furnish outward-supply details in Form GSTR-1 by the applicable due date. It covers details for the months or quarters from July 2017 to September 2018. To qualify, registered persons must furnish the relevant details in Form GSTR-1 between 22 December 2018 and 31 March 2019.

Supplies of goods, services or both between persons specified in clauses (a) to (d) of section 51(1) of the Tamil Nadu Goods and Services Tax Act, 2017, are excluded from the application of Tamil Nadu GST Notification No. II(2)/CTR/823(a-1)/2018, dated 13 September 2018. The exclusion applies where both the supplier and the recipient belong to the specified statutory categories.

Bilateral trade, investment and technological cooperation between India and Hungary were the focus of ministerial meetings and business engagements during a visit to Hungary from 4 to 6 November 2026. A meeting with Hungary's Minister of Science and Technology explored collaboration in emerging technologies, research and innovation between industries and research institutions. The accompanying Indian business delegation interacted with Hungarian trade and investment organisations and held business-to-business meetings with Hungarian companies to explore trade, investment and commercial opportunities.

Rooftop solarisation covers all 2,576 buildings identified as feasible among 4,144 buildings of organisations under the Department of Financial Services' administrative control. Fully commissioned solar photovoltaic plants provide an aggregate installed capacity of 61.50 MW. Feasibility assessments considered roof-access rights, building ownership, shadow profiles and load-bearing parameters. The Department received the PM Surya Ghar Excellence Award, second position in the category for maximum buildings solarised by central ministries and departments, on 5 November 2026.

Special Economic Zone units are added to the categories of registered persons exempt from issuing e-invoices under the Tamil Nadu Goods and Services Tax framework. The exclusion operates alongside the existing categories identified by reference to other sub-rules. The monetary figure in the e-invoicing framework is increased from one hundred crore rupees to five hundred crore rupees.

References concerning the constitution of the Tamil Nadu State-level Screening Committee on Anti-profiteering are corrected to identify the applicable Tamil Nadu goods and services tax rules in place of the corresponding Central rules. In lines 3 and 6, the Tamil Nadu Goods and Services Tax Rules, 2017 replace references to the Central Goods and Services Tax Rules, 2017. In line 4, the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2020 replace the Central Goods and Services Tax (Fourth Amendment) Rules, 2020.

Reimbursement of service tax paid on contracted work is in question under the work order and agreement. A fresh representation was permitted, and the respondent was directed to decide the representation after a hearing. The claim for reimbursement was not finally adjudicated, leaving the question of entitlement under the contractual arrangements unresolved.

Under rule 14B, a person registered in a home State or Union territory may seek registration against the same PAN in another State or Union territory without a physical presence there, using a consenting electronic commerce operator's warehouse as the principal place of business. The person must intend to supply goods through operators required to collect tax at source, and monthly output tax on supplies to registered persons other than those registered under the same PAN must not exceed Rs. 2.5 lakh. From 1 April 2027, suspension and cancellation may operate electronically for specified return defaults or failure to comply with bank-account requirements. Refund procedures prescribe a 10-day period for acknowledgement or communication of deficiencies, failing which the application is deemed acknowledged from its filing date.

The e-invoice schema under rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017 is replaced by Form GST INV-1, effective on publication in the Official Gazette. The Invoice Registration Portal generates the IRN in response to a registration request; the supplier need not populate it in the request, but an e-invoice is valid only when it has an IRN. Supplier and recipient information is mandatory. At least one item detail must be reported. For taxable supplies, either IGST or CGST together with SGST or UTGST is reported. E-way bill details are optional, but transportation distance is mandatory when that section is selected.

Specified transactions under Odisha's GST framework are expanded to include supplies of goods or services, or both, received from an unregistered person where tax is payable by the recipient on a reverse charge basis, and imports of services. Supplies of goods or services, or both, to a registered person and supplies for export continue to be included.

Taxable income of an unregistered charitable institution is computed after accounting for relevant expenditure claimed under section 57 of the Income-tax Act, 1961, and permissible inter-head adjustments. Activity-wise surpluses and deficits are to be adjusted in the computation, rather than treating gross receipts as taxable income. These adjustments affect the institution's taxable income.

Registered concessionaires supplying operation and maintenance services to a concessioning authority during the concession period must pay Odisha State tax on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable in the tax period in which those expenses are charged or debited, and the escrow account must be maintained in accordance with the concession agreement.

Charitable exemption under section 11 of the Income-tax Act, 1961 does not require a registered charitable institution to be constituted as a trust or incorporated as a non-profit company. Under the proviso to section 2(15), the commercial character of an activity advancing general public utility depends on its predominant purpose and activities, rather than receipts in isolation. Government-funded railway projects undertaken for public benefit do not become trade, commerce or business merely because administrative charges cover overheads and deposit interest or surpluses are applied to project objectives.

Each courier must provide prescribed information for all bills of entry and shipping bills filed at the Sahar Courier Terminus to the custodian in physical form and Microsoft Excel format on the day of clearance, but no later than the next working day. The custodian must verify and compile the data before submission to the Deputy Commissioner, Courier Cell. Import information includes IGST and compensation cess paid; export information includes the payment or bond status, invoice details and export general manifest particulars.

Delivery services are specified under Odisha's GST framework for electronic commerce operators, other than postal and courier services. The specified category excludes services supplied through an electronic commerce operator where the supplier is liable for registration under section 22(1) of the Odisha Goods and Services Tax Act, 2017. The replacement takes effect on 1 November 2026.

Joinder in marital status suits may extend to persons without a present or direct interest where their participation assists complete adjudication; property litigation ordinarily requires a direct interest. Declaratory relief under section 42 of the Specific Relief Act is discretionary, and courts may require proof of admitted facts rather than grant a declaration automatically. Under section 43, a declaration of status binds the parties and persons claiming through them, including privies in blood. Its binding effect is distinct from res judicata, and it is not a judgment in rem.

Taxable services supplied to a Special Economic Zone developer or unit for authorised operations are exempt from service tax under Section 26 of the Special Economic Zones Act, irrespective of where the services are rendered. Section 51 gives the Act overriding effect over inconsistent laws, and no separate notification under the Finance Act is required for the exemption. Car hire services supplied to a Special Economic Zone unit for authorised operations qualify for the exemption.

Review and delay-condonation applications were allowed on the same reasoning as an earlier detailed order concerning other review applications. That order had addressed an issue arising from a Supreme Court order and was considered to cover a subsequent Supreme Court order. The appeal was restored to its original number for further proceedings.