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 for taxpayers and DDOs are to be established as a single-window facility in every Unit Office under the Assam Taxation Department. The centres are to provide guidance, assistance and support on GST compliance, receive grievances, and secure their resolution through the State single-window system. Each centre functions under a jurisdictional Nodal Officer, assisted by a designated Facilitating Assistant, with State-level supervision by the State Nodal Officer.

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.

Arrears from wrongly availed CENVAT credit under the pre-GST regime and inadmissible transitional credit are treated as central tax liability, payable through electronic credit or cash ledgers. Where electronic liability recording is unavailable on the common portal, taxpayers may reverse such credit in Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty apply, payable through column 9 of Table 6.1 of FORM GSTR-3B.

Corporate insolvency resolution involving real estate projects must use separate project bank accounts, project-wise financial reporting, and compliant fund utilisation. Before inviting expressions of interest, an independent technical and cost-to-complete assessment must be obtained, included in the information memorandum, and made available to prospective resolution applicants. Resolution plans must provide project-wise unit details, treatment of allottee claims, completion timelines, and progress reporting. The committee may recommend project exclusion with the required voting share and recorded reasons.

GST on trading of Priority Sector Lending Certificates (PSLCs) from 1 July 2017 to 27 May 2018 is payable by the seller bank under the forward charge mechanism. The seller bank must discharge the GST liability on the supply of PSLCs. GST applies to that supply at 12%.

Where space or a right to use space on a hoarding or structure embedded in land is supplied, the structure is considered an immovable fixture and the place of supply is its location under section 12(3)(a) of the IGST Act. Where the vendor retains possession and control of the structure and merely displays an advertisement for a specified period, the supply is an advertisement service, with place of supply determined by the recipient's location under section 12(2).

Where a consignee or recipient taxpayer stores goods in a transporter's godown, that godown must be declared as the recipient taxpayer's additional place of business. Upon the goods reaching the declared transporter's godown, transportation under the e-way bill is deemed concluded and extension of e-way bill validity is not required. Subsequent movement from that godown to another place of business requires a valid e-way bill under the applicable State-specific rules.

Input tax credit on capital goods must be claimed in Form No. 25 within 30 days of commercial use under the Kerala VAT framework. A delivery-book entry evidencing timely submission supports treating the claim as filed within the prescribed period where the original application is absent from departmental records. Rejection of an allegedly delayed claim requires recorded reasons and an opportunity of hearing; an endorsement alone is insufficient. The claim was treated as timely filed and required consideration in accordance with law.

Security-cheque defence requiring evidentiary proof must be adjudicated at trial and does not, by itself, justify quashing a criminal complaint under inherent jurisdiction. The merits of that defence therefore remain open for trial determination. Costs imposed for non-appearance may be set aside where the absence is attributable to the party's ailment, removing the monetary burden in those circumstances.

Customs exemption validity under Notification No. 19/2026-Customs is extended by replacing the paragraph 2 expiry date of 31 October 2026 with 31 December 2026. The Central Government makes the amendment under section 25(1) of the Customs Act, 1962, read with section 124 of the Finance Act, 2021, in the public interest.

GST Service/Facilitation Centres operate in every unit office across Assam as Single Window Facility Service Centres for taxpayers and DDOs. They support digitised and online government-service delivery for improving the Ease of Doing Business ecosystem. The centres provide guidance, assistance and support on GST compliance, receive grievances, and facilitate effective grievance resolution through the State Single Window System.

Customs tariff valuation under section 14(2) of the Customs Act, 1962 is updated through substituted tariff-value tables effective 31 October 2026. Values per metric tonne are fixed for specified edible oils and brass scrap, while gold and silver values apply by prescribed weight units to qualifying forms and specified products. Areca nuts remain at 10,433 US dollars per metric tonne without change.

GST refund claims for unutilised input tax credit require FORM GSTR-2A and invoice-wise Annexure-A details with FORM GST RFD-01A. Refund is limited to the lowest prescribed formula amount or relevant electronic credit ledger balance, and credit must be debited in the specified order before application. Ineligible credit rejected in a refund claim is re-credited with recovery proceedings, while other rejected credit requires an undertaking against appeal. A deficiency memorandum requires a fresh application, and sanctioned refunds cannot be withheld by the disbursing administration merely for perceived errors.

Non-GST dealers and assessees should use the ATReMS portal for electronic registration, amendments, cancellation, return filing, payment, e-CST forms, delivery notes, road permits, appeals, revisions and refunds. Existing users need to migrate their profiles from the legacy portal, while newly registered users need to create login credentials through the New User sign-up facility.

Integrated co-location services involving hosting and IT infrastructure provisioning are not treated as renting of immovable property. Their place of supply is determined by the recipient's location under the default rule, and supplies involving a supplier and recipient in different States attract IGST. Conversely, an arrangement limited to physical space on rent with basic infrastructure, without hosting, IT provisioning, or responsibility for server operation and monitoring, is treated as renting of immovable property, with place of supply determined by the property's location.

Rule 189A sets conditions for mergers of registered non-profit organisations with the same or similar objects. It bars cross-status mergers between registered and provisionally registered entities, requires settlement of outstanding tax demands as applicable, transfers all assets, liabilities, and tax obligations to the merged organisation, and prohibits related-person benefits. The merged organisation must preserve its objects for five years, obtain merger-date audits, and electronically file Form No. 112A within one month from the end of the month in which the merger takes effect. Assessments and other proceedings concerning the merging organisation continue against the merged organisation.

The Ministry of Corporate Affairs performs an administrative role in conducting appointments of Judicial and Technical Members of the National Company Law Tribunal. The Tribunal independently appoints and manages its officers and staff, including Deputy Registrars, Court Officers, Stenographers, Office Assistants and Multi-Tasking Staff. Delegated personnel responsibility supports the Tribunal's effective and independent functioning.