Special Additional Duty refunds on post-amendment almond imports must be claimed within one year from payment of duty. The refund exemption is conditional, and the notification must be read as a whole, with strict compliance required for all its conditions. Subsequent sale and fulfilment of the other refund conditions do not displace the filing deadline. Claims filed beyond that period are time-barred. The position concerning imports before the amendment is distinguishable from that governing post-amendment imports.

Customs penalties for alleged abetment of betel nut smuggling through a conspiracy require proof of mens rea and a connection with the particular import; alleged financing alone does not establish the offence. Evidence concerning another importer requires a link to the disputed consignment. Retracted inculpatory statements and the absence of cross-examination of co-noticees affect the evidential basis, with cross-examination recognised under section 138B. Under section 138C, recovery of a certificate from a Customs broker's computer raises a presumption of the broker's possession and ownership. Beneficial ownership was not covered by the definition of importer applicable to the import.

Reasonable belief based on material available at seizure is required before the reverse burden under Section 123 applies to allegedly smuggled gold; later statements cannot supply that foundation. Conclusive proof of smuggling is not required at seizure. Customs statements require examination of their makers, an admissibility determination and requested cross-examination unless a statutory exception applies; retraction alone does not make them inadmissible. Travel records alone do not establish that gold was carried, its quantity or its smuggled character; each link requires evidence. A penalty under Section 114AA requires reliable proof that a person knowingly or intentionally made, signed or used a false or incorrect declaration, statement or document in the circumstances covered by the provision.

Bituminous coal classification requires both volatile matter exceeding 14% on a dry, mineral-matter-free basis and a calorific value of at least 5,833 kcal/kg on a moist, mineral-matter-free basis; classification depends on statutory rank, not use. The Parr formula must use as-received values containing inherent moisture rather than air-dried values. Correct calculations placed seven consignments below the calorific-value threshold. Discharge-port CRCL reports confirmed steam coal characteristics for two consignments and carried greater weight than contrary calculated values. Steam coal qualifies for basic customs duty exemption only if it matches both the notified description and the tariff item; bituminous coal does not qualify merely because of its use. The imports qualified for exemption, and the differential duty demands and consequential penalties could not be sustained.

Composite polyurethane sheets for car-seat coverings that require cutting, shaping, sewing and airbag stitching to become covering sub-assemblies are classified as other plastic articles under CTI 3926 9099. Classification depends on the goods' objective identity at import, not their intended use. Dimensions, perforation and stitching do not by themselves establish that finished fittings have emerged or that the sheets have their essential character. A specific tariff description applies only where the goods satisfy it, and manufacturing inputs are not identifiable seat parts. Goods under subheading 392690 qualify for nil basic customs duty under the India-Korea preferential entry.

Suspension of a customs broker's licence under Regulation 16 of the Customs Brokers Licensing Regulations, 2018 is preventive and requires an independent assessment of immediate necessity; mechanically adopting an investigative communication or continuing suspension without established urgency does not meet that requirement. An importer's fraudulent documents alone do not establish breach of the broker's advisory duty. Due diligence concerns the correctness of information provided to clients and does not require independent investigation of foreign supply chains or third-party fraud. An adverse finding based on material withheld until completion of an investigation violates natural justice. The proprietor's non-appearance before investigators does not, by itself, establish the broker's failure to cooperate.

A complete financial creditor's insolvency application must be admitted once default on a due and payable financial debt is established. Lenders cannot be compelled to accept a one-time settlement where acceptance is conditional on an upfront deposit that has not been paid. Settlement-based withdrawal of an admitted insolvency application must follow the amended Section 12A procedure. Section 12A(2) prohibits withdrawal before constitution of the committee of creditors or after the resolution professional issues the first invitation for resolution plans.

Rule 11 preserves a limited power to recall insolvency orders, not to review them. Fraud-based recall requires specific particulars and proof of a knowingly or recklessly false representation, or deliberate concealment of a material fact required to be disclosed, which procured the order, could not fairly have been exposed at the time and caused a gross failure of justice. Failure to consider a balance sheet already on record is a matter for appeal. A subsequently produced tax return showing only aggregate borrowing does not itself establish fraudulent suppression; its earlier non-production must itself constitute fraud to support recall. An unproved allegation of fraud cannot circumvent the limitation period for an appeal.

A real, plausible dispute existing before receipt of a demand notice requires rejection of an operational creditor's application under Section 9(5)(ii)(d) of the Insolvency and Bankruptcy Code. The defence need not be likely to succeed, and the standard is lower than the preponderance of probability. The admission inquiry cannot assess contractual merits or require the dispute to be significant or convincing. Pre-notice correspondence can establish a dispute without litigation, arbitration or invocation of a contractual escalation mechanism. In pharmaceutical technology-transfer arrangements, disputes may concern laboratory-testing charges, milestone deliverables and investigations into out-of-specification results. A conditional settlement offer accompanied by grievances is not an admission of liability.

Proceeds of crime generated by activity relating to a scheduled offence may be provisionally attached even when held by a person not accused of that offence. A money-laundering investigation may trace such proceeds beyond the specific allegations in an FIR without investigating a different scheduled offence. Reasons to believe for attachment must be independently recorded on contemporaneous material; a later complaint relying on the same material does not supply improved grounds. A payment aggregator's failure to conduct due diligence on receipts from persons involved in cheating may undermine its claim of lack of knowledge. The reverse burden of proof applies only after foundational facts making out a money-laundering case are established; a vague claim that funds represent pooled legitimate receipts does not explain their sources.

Post-export conversion of free shipping bills into Advance Authorisation shipping bills is not barred by the circular's three-month limit where contemporaneous documentary evidence supports the amendment. Section 149 of the Customs Act, 1962 prescribes no such limit, and a circular cannot impose it. Export documents recorded the Advance Authorisations at the time of shipment, and the goods had been examined and sealed by an excise officer, supporting conversion.

Departmental appeals under GST monetary-limit policies require separate consideration of appeal eligibility and the merits of a penalty. The exception permits consideration of the merits but does not itself justify a contested penalty. The dispute concerned a penalty under Section 129(3) of the CGST Act for failure to update Part-B of an e-way bill. Evidence of intention to evade tax was considered separately from the existence of the documentation defect. A vehicle number in a bilty is relevant evidence, but does not itself complete the electronic Part-B update.

Applicants can check their status on the GST portal using the Application Reference Number and examine Form GST REG-05 for the reasons. Depending on the circumstances, they may submit a corrected fresh application or consider an appeal to the appropriate appellate authority if they dispute the rejection. An appeal requires attention to the applicable filing requirements and limitation period. The original application, supporting documents, clarification notice and response should be preserved, together with an explanation of the grounds for challenging the rejection.

Unexplained credits in an assessee's books may be taxed as income for the relevant previous year when the assessee gives no satisfactory explanation of their nature and source. The burden rests on the person in whose books the credit appears. The Finance Act 2022 amendment extended the source-of-funds requirement to loans, borrowings and other liabilities credited in an assessee's books, addressing concerns about evasion through layered credit arrangements. This additional burden does not apply where the creditor is a venture capital fund or venture capital company registered with SEBI.

They introduce an option under Rule 14B for suppliers of goods through electronic commerce operators required to collect tax under section 52, and substitute provisions on amendment and cancellation of registration. System-based revocation of cancellation under Rule 23A and changes to conditions for using the electronic credit ledger under Rule 86A take effect on 1 April 2027. Other changes concern documentary conditions for input tax credit, distribution by Input Service Distributors and reversal in special circumstances.

For delivery services other than postal and courier services supplied through an e-commerce operator, the operator is liable under section 9(5), except where the service provider is liable for registration under section 22(1). Under the special Toll-Operate-Transfer procedure, concessionaires providing operation and maintenance services to the concessioning authority pay GST in the tax period when the relevant expense is charged or debited from the escrow account. The concession agreement must grant exclusive toll-collection rights, require road or highway operation and maintenance, and provide for an upfront concession fee.

Under the sporting-prize exemption, prizes won by members of Indian teams in international competition qualified subject to government approval of participation and a certificate at clearance from an officer of at least Deputy Secretary rank confirming that the importer was the winning team member and that the organisers had announced the prize before the competition. The importer also had to undertake to retain possession, control and use for five years without selling or parting with the prize. An authorised agent could declare it on the winner's behalf, subject to the exemption conditions. If exemption was unavailable, duty depended on the applicable baggage allowance and the watch's value. Publication did not start a fresh recovery period.

As at October 2026, companies in India must use accounting software with an audit trail for every transaction and an edit log that cannot be disabled, with auditors reporting on compliance. GST e-invoicing and e-way bill integration apply above turnover thresholds, personal data held in systems is subject to safeguards under the DPDP Rules, and records must be retained for statutory periods. Before cut-over, chartered accountants should reconcile and sign off the trial balance, debtors, creditors, stock and statutory ledgers; verify the edit log from the first day; and test GST returns, e-invoices, e-way bills, TDS reports and Schedule III mapping.

Specified amendments concerning the principal place of business, a representative's place of business, entity particulars or a professional address are subject to proper officer examination. Other changes, including legal name, partners, directors and additional places of business, can be processed electronically without routine officer approval following successful online validation. Verification must be completed within three days of submission, failing which an Application Reference Number is not generated. If a change in business constitution changes the registered person's PAN, fresh registration is required instead of an amendment.

Accounting and tax compliance work involves more than filing returns: the quality of records, reconciliations, professional judgment and advice affects exposure to penalties, interest, lost tax benefits and disputes. Identified risks include input tax credit claims on invoices not uploaded by suppliers, erroneous TDS returns, unsupported expenses and the treatment of related-party loans. The letter should specify bookkeeping, filings, reconciliations, advice and notice handling as applicable, together with exclusions, fees, timelines, client responsibilities and document deadlines.