HON'BLE MR. JUSTICE JAYANT NATH For the Petitioner : Mr. Gopal Subramanium, Sr. Adv. Mr. Arvind Nigam, Sr. Adv. and Mr. Arun Kathpalia, Sr. Adv. with Mr. Amit Mishra, Mr. Mohit Singh, Ms. Hima Lawrence, Mr. Akshay Puri, Mr. Abhijeet Sinha, Mr. Keshav Raychaudhuri, Mr. Rohan Jaitley, Mr. Aditya Shankar, Mr. Mikhil Sharda, Mr. Jayvardhan Singh, Mr. Shivam Pandey, Ms. Samridhi Hota & Mr. Samaksh Goyal, Advs. For the Respondents : Mr. Harish N. Salve, Sr. Advocate with Ms. Anuradha Dutt, M... ... ...

SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) For the Revenue : Mr.Rajeev Gubgotra, DR For the Assessee : Mr. Vijay Mehta, AR ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the Revenue are directed against the order of the Commissioner of Income Tax (Appeals)-12, Mumbai [in short 'CIT(A)'] and arise out of the assessment completed u/s 143(3) of the Income Tax Act 1961 (the 'Act'). As common issues are involved, we are proceeding to dispos... ... ...

Procedure requires applications to be filed in Form 1 by the applicant, an authorised agent, or a legal practitioner, with prescribed paper-books, supporting records, and the filing fee. The Registrar records presentation, scrutinises applications, allows correction of defects, and may decline registration for uncorrected defects, subject to appeal to the Tribunal. Applications must generally arise from a single cause of action, while interim directions may be sought in the principal application or later. Notice is ordinarily served by hand delivery or registered post, and respondents file replies with supporting documents and proof of service.

Applicants must ensure that every communicated deficiency is fully rectified before online re-filing. Re-filed applications without proper compliance may be liable to rejection. No manual refund application will be entertained in relation to an application previously returned by the Refund Section, making ICEGATE the required filing route for corrected claims.

Import clearance for cosmetics, drugs, medical devices, in-vitro diagnostic kits and device raw materials/components requires category-specific documentary verification. Cosmetics require registration, product and origin records, compliant labels, batch quality certification, storage evidence and specified declarations. Drugs require registration and import-licence records, matching labels, batch certificates, licensed storage and prescribed residual shelf life; bulk drugs also require QR-code information. Medical devices require applicable licence or registration evidence, matching labels, quality records and residual shelf life where applicable. Special-purpose and personal-use imports require the relevant permission and quantity matching.

The Central Government constitutes the Cyber Regulation Advisory Committee under section 88 of the Information Technology Act, 2000. It is chaired by the Minister for Information Technology and includes governmental, financial, investigative, technical, State, academic and industry representatives. Non-official members receive travelling and dearness allowance under Central Government rules at the Ministry of Information Technology's expense. The Committee may co-opt persons for specific meetings.

Licensing to issue Digital Signature Certificates requires prescribed eligibility, financial security, a Certification Practice Statement, identity-verification procedures, audit commitments and compliance undertakings. Commercial operations may begin only after adoption of the Certification Practice Statement, generation of the authority key pair, accredited audit of facilities and submission of domestic cross-certification arrangements. Certificates issue only on approved and verified subscriber applications, require privacy compliance and publication consent, carry designated expiry dates, and cannot be extended or reused after expiry. Cessation requires advance notices, revocation of outstanding certificates, record preservation and destruction of the certificate-signing private key.

Drug-abuse prevention awareness in opium-cultivation areas focused on the harms of opium, cannabis and other illicit drugs, informed refusal at first exposure, resistance to peer pressure, and prevention of progression from use to dependence. Programmes for students, cultivators and residents used interactive sessions, campaign banners, community pledges, Gram Sabha participation and cleanliness drives to promote healthy drug-free lifestyles, community participation and collective action against addiction.

NABKISAN Finance Limited listed India's first social bond dedicated exclusively to water, sanitation and hygiene on the National Stock Exchange. The five-year issue raised Rs. 180 crore, carries an 8.10% coupon, matures in September 2031, and holds domestic AAA stable credit ratings. Proceeds are earmarked for safe water, sanitation and hygiene solutions in rural and underserved communities.

NDPS Act enforcement involved three intelligence-led operations addressing trafficking of amphetamine, cocaine and heroin. Searches of a vehicle's spare tyre, chocolate tubes in cabin baggage, and a backpack carried in a car-pooling taxi revealed concealed substances that tested positive through field-testing kits. The amphetamine, cocaine and heroin were seized, along with the vehicle in the amphetamine operation, and five persons were arrested under the NDPS Act, 1985.

Revenue appeals in GST matters are subject to CBIC monetary thresholds intended to restrict unnecessary litigation. Appeals should generally be pursued only where the stipulated amount is exceeded or the issue has substantial, recurring or cascading revenue consequences. The residual "any other issue" ground requires prudent and limited use. Non-filing under the monetary-limit policy neither constitutes acquiescence nor gives the unappealed matter precedent value. Compliance with these limits is presented as a preliminary objection to sub-threshold departmental appeals.

Input tax credit under Section 17(5)(d) depends first on whether capital infrastructure is immovable property, not on size, weight, or mere fastening to earth. Fastening for alignment, vibration control, balance, or safety does not alone make modular apparatus immovable. Equipment that can be unfastened, dismantled, and relocated without structural damage or loss of commercial identity may remain movable goods, so the threshold for the credit block is not met and ITC is considered under Section 16(1).

Import and export prohibitions may be absolute or conditional, with conditions capable of being required before or after clearance. Prohibited goods include goods whose import or export is barred under the Customs Act or another law in force, while restricted goods require applicable licences, authorisations, permits, or clearances and compliance with attached conditions. Contravention may lead to detention, seizure, confiscation, monetary penalties, redemption fine where permitted, licence action, prosecution, and imprisonment in serious cases.

Payment of the full invoice value, including GST, to the supplier is distinct from payment of that tax to the Government and does not by itself establish the latter. Supplier-side non-payment, retrospective cancellation of registration, or an alert cannot independently establish that the purchaser's credit is inadmissible. The proper officer must identify the disputed invoices and precise default, disclose relied-upon material, examine the purchaser's evidence of actual supply, consider supplier-side recovery, and pass a reasoned order under the period-specific statutory framework.

Condonation of delay in a Revenue income-tax appeal was granted for a 341-day delay attributed to an inter-state transfer of jurisdiction, reconciliation of judicial records, and multi-level administrative scrutiny. Applying a pragmatic approach to sufficient cause, the delay was treated as bona fide despite objections that government litigation receives no privileged limitation treatment. The article emphasises that respondents should test every stage of delay through documentary proof, particularly where electronic records and e-filing reduce the force of routine file-movement explanations.

Assessing Officers must follow Income Tax Appellate Tribunal determinations unless their operation has been suspended by a competent court. Where the Tribunal has determined that a non-resident has no permanent establishment in India and that particular fees are not taxable, the payer cannot be treated as in default for failure to withhold tax. The withholding obligation arises only where payments are chargeable to tax in India.

Additional court-fee liability on a State GST appeal may operate separately from the statutory pre-deposit required under Section 107. The fee must be supported by the applicable State legislation and notification in force when the appeal was filed; a later notification cannot ordinarily impose a new liability retrospectively. Non-payment of a lawful court fee is a curable procedural defect and should be addressed before merits review. Where the first appellate authority has not considered the tax dispute, substantive issues should ordinarily remain for first-appellate determination after payment and a proper hearing.

Section 76 requires amounts collected as tax to be remitted to the Government but sets no deadline for issuing a show cause notice, although an order must follow within one year of notice. The resulting reasonable-period inquiry is fact-dependent and can be examined in statutory appeal. Where detailed adjudication follows a taxpayer's reply and hearing, the alternative statutory remedy ordinarily remains the appropriate forum; writ intervention despite an available appeal is exceptional.

Taxability must be determined before input tax credit eligibility. A blocked-credit inquiry presupposes a taxable inward supply on which tax has been lawfully charged. Where an assignment is outside the charge of GST, denial or reversal of input tax credit cannot retain the economic burden of an invalid levy. The restriction on credit for construction of immovable property applies only where expenditure has a clear nexus with construction-related activity on the taxable person's own account. Acquisition of existing leasehold rights without construction does not satisfy that requirement merely because the rights concern land.

Bank merger transfers the merged bank's assets, liabilities and customer accounts to the successor bank, so a cheque drawn on that account does not become invalid merely because the original bank ceases to exist. An endorsement that no such bank exists is insufficient, by itself, to negate the cheque where the successor bank has taken over the account. Allegations that the cheque was misplaced or the account closed require proof at trial and do not alone preclude proceedings for cheque dishonour under the Negotiable Instruments Act.