GST on renting passenger motor vehicles with an operator depends on whether fuel cost is included in the consideration. Fuel-inclusive rental service is taxable at 5% subject to restricted input tax credit, or at 12% with input tax credit subject to statutory conditions. Where fuel cost is excluded from the consideration and paid separately based on actual consumption, the service is taxable at 18%.

Natural justice in GST scrutiny and adjudication requires an opportunity of personal hearing where a written request is made by the person chargeable with tax or penalty, or an adverse decision is contemplated. This applies to proceedings under sections 61, 73 and 74 of the OGST Act. Proper officers must provide a meaningful hearing before an adverse assessment and must activate the personal-hearing fields in the back-office portal to record the date, time and venue of hearing.

Schedule I treats supplies of goods between a principal and an agent as deemed supplies without consideration only where the agent acts representatively by supplying or receiving goods on the principal's behalf. The decisive indicator is whether the agent issues the relevant invoice in its own name and has authority to transfer or receive title to the goods. Pure procurement or auctioneering services, where invoicing remains in the principal's name, do not fall within this treatment. Representative agents may require compulsory registration, subject to exemptions for qualifying agricultural-produce commission-agent services.

Unpaid GST not debited to the profit and loss account and not claimed as a deduction cannot be disallowed under Section 43B. Section 43B requires actual payment as a condition for allowing a claimed deduction for tax, duty, cess or fee; it does not create an addition where no deduction has been claimed. Precedents supporting an adjustment were distinguishable on their facts. Accordingly, unpaid GST outside the profit and loss account does not attract a Section 43B disallowance.

Regulation 4G requires the resolution professional, with prior committee approval, to appoint independent qualified professionals for project-wise technical and cost-to-complete assessments of real estate projects. The assessment covers construction status, approvals, inventory, completion costs, funding needs, delivery timelines, and material risks. It must be completed before inviting expressions of interest, included in the information memorandum for prospective resolution applicants, and treated as an insolvency resolution process cost.

Only input tax credit accumulated on inputs because of an inverted duty structure is liable to lapse for supplies received up to 31 July 2018, limited to the unutilised balance after payment of GST through July 2018. Input services and capital goods are excluded. The lapsed amount is calculated under the prescribed inverted-duty refund formula, subject to the available balance. Credit relating to closing stock may be excluded, while credit attributable to zero-rated supplies, including exports, does not lapse. The self-assessed reversal must be reported in the August 2018 GSTR-3B return.

Where a corporate debtor has multiple real estate projects, the resolution professional must place project-wise RERA registration, completion, possession, occupancy, and completed and incomplete unit details before the committee of creditors at its first meeting. The committee may, by at least sixty-six per cent voting share and with recorded reasons, recommend excluding a project from the corporate insolvency resolution process. The resolution professional must then apply to the Adjudicating Authority with those reasons.

Uniform implementation of the Odisha GST Act extends CBIC clarifications to State GST administration on a mutatis mutandis basis. The clarifications address special procedures, place of supply, related-party service valuation, reverse-charge input tax credit, discount-compliance evidence, employee share reimbursements, insurance-related taxability and credit reversal, optical-fibre network credit eligibility, custodial services, and time of supply for annuity payments and spectrum allotment. They are clarificatory in nature, and implementation difficulties may be brought to the Commissioner of State Tax.

Private ITIs receive GST exemption only for approved vocational education courses relating to designated trades. The exemption covers vocational training, entrance examinations conducted for entrance fees, and specified admission or examination services supplied to educational institutions. Services relating to non-designated trades, including training, entrance examinations, and admission or examination-related services, attract GST. Government ITIs are exempt for vocational training and examinations supplied to individual trainees or students as government services to individuals.

Fertilizers under headings 3102, 3103, 3104 and 3105 attract 5% GST where supplied for direct agricultural use or as inputs for manufacturing complex fertilizers intended for soil or crop use. Simple fertilizers, including muriate of potash, remain eligible when used to manufacture such complex fertilizers. The exclusion for goods clearly not intended to be used as fertilizers applies to goods used for non-fertilizer industrial purposes, which attract GST at the higher rate.

Service tax deposited for duty-free-shop operations where indirect tax was not legally leviable attracts restitutionary interest from the date of deposit. Statutory refund provisions do not restrict compensation where the amount was retained without authority of law rather than constituting an ordinary duty refund. Interim interest paid at 6% does not discharge the obligation to provide appropriate compensation for wrongful retention. Interest is payable at 15% per annum from the date of deposit, subject to credit for interest already paid.

GST on petroleum gases supplied continuously to petrochemical and chemical manufacturers is payable by the refinery only on the net quantity retained by the recipient for manufacture. Where residual material is returned, GST becomes payable by the refinery when the returned petroleum gases are subsequently supplied to another person. The same treatment applies to comparable supplies where feedstock is retained and residual material is returned, with net billing based on the retained quantity.

Section 158A of the Odisha Goods and Services Tax Act, 2017 designates the Public Tech Platform for Frictionless Credit as an approved system for consent-based sharing of information by the common portal. The platform supports digital access to information from multiple data sources, enabling financial service providers and data service providers to converge through standardised, protocol-driven architecture and an open, shared application programming interface framework.

GST classification follows specific tariff entries, exclusions and the essential-character test. Fortified toned milk is nil-rated; refined beet and cane sugar and both forms of tamarind kernel powder attract 5%; and non-sealed drinking water for public purposes is nil-rated when not otherwise excluded. Wipes are classified by their impregnating ingredients. Bus body building is a motor-vehicle supply where the builder uses its own chassis, but is a job-work service where the principal provides the chassis. Automobile disc brake pads are classified as motor-vehicle parts.

Vicarious liability under Section 141 of the Negotiable Instruments Act requires pleaded averments that an accused was, at the time of the offence, both in charge of and responsible for the entity's business conduct. These conditions are conjunctive. Allegations merely asserting that all accused knowingly issued a cheque from a blocked account do not establish this statutory basis for non-signatory office-bearers. Without specific averments satisfying both conditions, non-signatory office-bearers cannot be prosecuted for the entity's cheque-related offence.

KYC review for FPIs follows a risk- and category-based schedule. Category I FPIs in non-high-risk jurisdictions, and high-risk Category I FPIs registered under Regulation 5(a)(i), are reviewed every eight years; other specified FPIs are reviewed every two years. Registration continuance requires fee payment to the DDP at least 15 days before expiry and no longer requires change intimation or a no-change declaration. GS-FPI and SWAGAT-FI KYC periodicity remains unchanged.

Merger of registered non-profit organisations with the same or similar objects requires compatible registration status, absence of non-appealed outstanding demands, transfer of all assets and liabilities, and no related-person benefit. The merged organisation assumes tax, income-application, investment and additional income-tax obligations of the merging organisation. Proceedings concerning the merging organisation continue against the merged organisation. Intimation in Form No. 112A must be furnished electronically within the prescribed period, and both organisations must obtain an audit of their books as on the merger date.

GST Service/Facilitation Centres are to operate as single-window facilities in every Unit Office under the Assam Taxation Department. Each centre is supervised by a jurisdictional Nodal Officer, assisted by a Facilitating Assistant, to provide GST compliance guidance and support to taxpayers and DDOs. The centres must receive and resolve grievances through the State single-window system. Jurisdictional Nodal Officers report to the State Nodal Officer for State-level supervision, monitoring and effective functioning of the facilities.

Intimation of a merger between registered non-profit organisations is made in Form No. 112A. The merged registered non-profit organisation must provide entity details, declare approval through a resolution, preserve its objects for the prescribed period, assume specified income-tax and compliance obligations of the merging organisation, apply income and accumulated income as required, avoid duplicate depreciation claims, and invest through prescribed modes. Trust deeds, registration certificates, merger resolution, audited accounts and reasons for merger must be enclosed.

Where the common portal lacks functionality to record central tax liability in the Electronic Liability Register, taxpayers may reverse wrongly availed credits under existing law and inadmissible transitional credit through Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on each reversal are payable through column 9 of Table 6.1 of FORM GSTR-3B.