Section 74 permits extended GST limitation only where tax short payment, erroneous refund, or wrongful input tax credit arose by reason of fraud, wilful misstatement, or suppression of facts to evade tax. A mismatch or discrepancy alone is insufficient. The show cause notice must disclose foundational facts identifying the transaction, withheld or misstated material, deliberate conduct alleged, and its factual link to tax evasion. Audit objections or approaching limitation cannot replace the proper officer's independent satisfaction. Liability cannot be confirmed on grounds beyond those specified in the notice.

Fiscal transparency of a UK partnership requires Indian-source income to be tested partner by partner for treaty entitlement. Article 4(1)(b) of the India-UK DTAA limits protection to the share taxed as income of a UK resident, whether in the partnership's or partners' hands; it does not bar non-UK resident partners from invoking India's treaty with their own residence State. Domestic recognition of the partnership does not establish a single treaty residence. Treaty claims require residence certificates and prescribed information. Legal-professional services are not automatically fees for technical services merely because India-UK treaty relief is unavailable; their characterisation must satisfy domestic law and the applicable treaty's income article, including relevant fixed-base, permanent-establishment, or presence conditions.

Transfer-pricing comparability under the transactional net margin method requires economically reliable uncontrolled comparables selected through functional, asset, risk, contractual and market analysis. Turnover is not a universal statutory threshold, but material scale differences may justify exclusion where they affect margins through brand value, intangibles, bargaining power or economies of scale. Related-party transaction tolerance should ordinarily be the lowest practicable level; a higher threshold requires a recorded finding that sufficient lower-related-party comparables are unavailable. Any re-determination and comparable selection must comply with statutory conditions, reliable data requirements and Rule 10B.

Actual payment of tax remains a statutory condition for input tax credit under the integrated GST framework; that condition is not confined to fraudulent, collusive, or non-genuine transactions. However, supplier default, retrospective registration cancellation, short tax declaration, or alerts cannot by themselves trigger mechanical denial or reversal. Authorities must apply the regime governing the relevant period, pursue available recovery against the supplier, issue a detailed notice, allow evidence of receipt and movement of supplies, provide a hearing, and give reasoned findings. Fraud-based action requires facts linking the purchaser to the alleged conduct. Pending and completed matters require fresh determination with consequential adjustment or refund where warranted, without fresh coercive recovery beforehand.

Section 16(2)(c) makes actual payment of tax by the supplier a foundational condition for input tax credit and is constitutionally valid. Credit cannot, however, be denied mechanically merely because a supplier's registration was cancelled or its returns show nil or short tax liability. Adjudication must assess the genuineness of supply, recipient evidence, circumstances of supplier default, available recovery action against the supplier, and the applicable statutory framework. Proceedings under Section 74 must state the foundational facts establishing fraud, wilful misstatement or suppression by the recipient; supplier fraud cannot be attributed without a direct factual link. Pending and concluded matters require fresh adjudication or reconsideration with hearing and without coercive recovery until determination.

Cross-examination of co-noticees in customs adjudication is not an absolute entitlement when authorities issue summons, non-attendance is not attributable to them, and the record includes material beyond those statements. Absence of cross-examination does not breach natural justice without demonstrated prejudice. Challenges to evidentiary value, the need for cross-examination, and sufficiency of material require factual appraisal in the statutory appellate forum. Article 226 writ jurisdiction is supervisory and ordinarily does not reassess disputed factual and evidentiary issues where an efficacious alternative remedy exists. The appellate forum may independently consider the factual and legal objections.

The Second Schedule to the Information Technology Act, 2000 establishes an e-authentication procedure for creation and access to a subscriber's signature key through a trusted third party. It requires identity verification, secure key storage, and the subscriber's sole authentication control over the key. Trusted third parties must facilitate verification, key-pair generation, signature creation, certificate applications, revocation and key destruction. Digital Signature Certificate issuance depends on credential verification, while authentication, key storage and signature processes must comply with the Controller's guidelines and prescribed digital-signature standards.

The Central Government fixes 30 November 2023 as the commencement date for identified amendments under the Jan Vishwas (Amendment of Provisions) Act, 2023 affecting the Information Technology Act, 2000. The commencement is confined to serial number 32 and the related Schedule entries, which acquire operative force from the appointed date within that statutory framework.

Classification of coconut oil under Bihar VAT turns on schedule wording, ordinary commercial parlance and the actual manner of sale, rather than HSN classifications used under customs or excise law. Coconut oil invoiced and sold as hair oil is treated as a toiletry, not edible oil; its express exclusion from the edible-oil entry reinforces that treatment. As coconut is not ordinarily understood as a vegetable, oil derived from it does not fall within the vegetable-oil entry. Coconut oil sold as hair oil is therefore taxable at the applicable toiletry rate.

Effective pursuit of an income-tax appeal requires the appellant to appear or seek adjournment after notice. Unexplained non-appearance and failure to request adjournment may justify dismissal for non-prosecution, reflecting the principle that filing an appeal alone is insufficient. Tribunal practice may treat an unattended appeal as unadmitted under its procedural rules. A party dismissed for default may seek recall by showing just cause, with any recall request determined according to law.

Previous sanction of the competent authority is a mandatory precondition before cognizance of offences under the Bihar Value Added Tax Act, 2005. Where uncontroverted allegations do not disclose the essential elements of tax evasion or abetment, criminal prosecution cannot proceed. Possession of crackers in transit requires material creating reasonable suspicion of possession for an unlawful object before an offence relating to explosive substances arises. Corporate officers cannot be subjected to criminal liability for company business activities without arraigning the company and alleging a statutory basis for vicarious liability.

Miscellaneous application seeking recall of an ex parte appellate order was filed after a Registry-noted delay of 1,757 days. The applicant did not appear despite notice. The application was not admitted and was dismissed, leaving the earlier ex parte order unrecalled.

Corrigendum to the Indian Boilers (Amendment) Act, 2007 corrects a drafting error in the Gazette of India, Extraordinary, Part II, Section 1 publication dated December 13, 2007. At page 6, line 17, the reference "(6)" is replaced by "(5A)", so that the relevant sub-provision bears the corrected designation in the published amendment.

Section 52 replaces references to digital signatures and Digital Signature Certificates with electronic signatures and Electronic Signature Certificates across specified evidentiary provisions. It also inserts section 45A, under which the opinion of an Examiner of Electronic Evidence is a relevant fact when a court considers information transmitted or stored in a computer resource or other electronic or digital form. The Examiner is treated as an expert for this evidentiary purpose.

Section 51 extends Indian Penal Code coverage to persons outside India committing offences targeting computer resources located in India. It clarifies the inclusion of extraterritorial acts that would be punishable if committed within India and adopts the statutory meaning of computer resource. It also recognises concealment through encryption or other information-hiding tools under sections 118 and 119, expands section 40(2) references, and replaces "digital signature" with "electronic signature" in section 464.

Section 50 of the Information Technology (Amendment) Act, 2008 omits the Third Schedule and Fourth Schedule from the Information Technology Act, 2000. The amendment removes both schedules from the principal statutory framework.

Section 49 substitutes the First and Second Schedules under the Information Technology Act, 2000. The First Schedule excludes negotiable instruments other than cheques, powers of attorney, trusts, wills and other testamentary dispositions, and contracts for sale or conveyance of immovable property or interests in it. The Second Schedule concerns electronic signature or electronic authentication techniques and procedures, without specifying an individual technique or procedure.

Section 48 effects a legislative amendment by omitting sections 91, 92, 93 and 94 from the principal Information Technology Act, 2000. It removes these identified provisions from the statutory framework through express deletion, rather than modification or replacement of their content.

Section 47 of the Information Technology (Amendment) Act, 2008 omits clause (c) of sub-section (2) of section 90 of the Information Technology Act, 2000.

Rule-making authority under section 87 is expanded to cover electronic signature reliability, authentication procedures, Electronic Signature Certificates, subscriber duties, reasonable security practices, and sensitive personal data. It also extends to service-provider charges, information retention, interception, decryption, public-access blocking, traffic-data collection, protected-system security, agency functions, intermediary guidelines, and encryption methods. The laying provision is aligned with notifications concerning the national nodal agency.