Author: admin_gst

HIGHLIGHTS
GST
Dated:- 25-5-2026
PTI
New Delhi, May 25 (PTI) Following are the top stories at 9.15 pm: NATION DEL88 JK-GONDOLA – 4TH LD TOURISTS (9.12 PM)

Over 300 tourists rescued in 7-hr operation after Gulmarg Gondola malfunctions amid heavy rain Srinagar: Over 300 tourists were left stranded mid-air for hours inside 65 cabins of the famous Gulmarg Gondola cable car after a major technical snag halted Asia's highest ropeway, causing panic among the holidayers before they were rescued.

DEL82 RUBIO-RACISM-LD-ROW (8.23 PM)

Rubio downplays anti-India rhetoric row, says Trump is a 'big fan' of Modi New Delhi: President Donald Trump is a big fan of India and Prime Minister Narendra Modi, US Secretary of State Marco Rubio said on Monday, seeking to dismiss allegations of rising anti-India rhetoric in the US.

DEL79 WASIA-IRAN-MISRI (8.13 PM)

Iran's deputy foreign minister dials Misri to discuss West Asia situation New Delhi: Iran's Depu

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ismatch in the On Screen Marking (OSM) system.

DEL83 MEA-JAISHANKAR-MOTEGI (8.39 PM)

EAM Jaishankar holds talks with Japanese counterpart Motegi New Delhi: External Affairs Minister S Jaishankar and his Japanese counterpart Motegi Toshimitsu on Monday held wide-ranging talks focusing on economic fallout of the West Asia crisis in view of disruptions in energy supply chains.

CAL52 AS-BHUTAN-LD PM (8.54 PM)

Bhutan PM discusses regional cooperation issues with Assam governor, CM Guwahati: Bhutan Prime Minister Dasho Tshering Tobgay met Assam governor and chief minister on Monday, and discussed with them ways to enhance cooperation with India's northeastern region.

DEL80 PADMA-LD AWARDS (8.13 PM)

President confers 66 Padma Awards; actor Dharmendra, violinist N Rajam honoured New Delhi: President Droupadi Murmu on Monday conferred the Padma Vibhushan on Bollywood actor Dharmendra posthumously and classical musician and violinist N Rajam at a Civil In

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ran, asks Kejriwal New Delhi: After petrol and diesel prices were increased for the fourth time in less than two weeks on Monday, AAP national convenor Arvind Kejriwal questioned Prime Minister Narendra Modi over the Centre not buying fuel from Russia and Iran.

DEL18 CBI-TWISHA (12.08 pm)

CBI set to take over Twisha Sharma probe, team sent to Bhopal New Delhi: The CBI is set to take over the investigation into the death of Twisha Sharma, who was found hanging at her marital home in Bhopal's Katara Hills area on May 12, officials said on Monday.

LEGAL LGD30 SC-LD TWISHA SHARMA (12.36 PM)

Twisha Sharma death: 'Pained' by narrative that judiciary was shielding accused, says SC New Delhi: Observing that it was “pained” by the narrative that the judiciary was shielding the accused, the Supreme Court on Monday said it would ensure a fair, independent, and impartial CBI probe into the death of former model-turned-actor Twisha Sharma.

LGD47 SC-LD NEE

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said the government had foregone more than Rs 1 lakh crore annually in tax revenues through excise duty cuts on petrol and diesel to shield consumers from fuel inflation triggered by the West Asia conflict, while defending the latest retail fuel price hikes as market-driven revisions by oil marketing companies responding to soaring global crude oil prices.

FOREIGN FGN27 US-TRUMP-IRAN (8.13 PM)

Trump says Iran talks progressing 'nicely', asks mediators to join Abraham Accords Washington: US President Donald Trump on Monday said negotiations with Iran to end the war were progressing “nicely”, but officials pointed out that a final decision may take some time due to the complex communication networks Tehran deploys to consult with its supreme leader. By Sagar Kulkarni

FGN6 AUS-IND-WONG (9.29 AM)

Australia’s Foreign Minister Penny Wong to visit India to attend Quad meet Canberra: Australia's Minister for Foreign Affairs Penny Wong is set to travel to

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Govt forwent Rs 1 lakh cr via excise duty cuts to shield consumers from fuel inflation: FM
GST
Dated:- 25-5-2026
PTI
Mumbai, May 25 (PTI) Finance Minister Nirmala Sitharaman on Monday said the government had foregone more than Rs 1 lakh crore annually in tax revenues through excise duty cuts on petrol and diesel to shield consumers from fuel inflation triggered by the West Asia conflict, while defending the latest retail fuel price hikes as market-driven revisions by oil marketing companies responding to soaring global crude oil prices.

Petrol and diesel prices have been hiked by almost Rs 7.5 per litre in four installments since mid-May as oil companies moved to bridge the gap between cost and retail price that had widened

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akh crore aligned with the government's expectations, especially given the current need for support, the minister stated that the calculations follow a very clear formulation.

“A committee had looked into it, and based on that RBI does its annual calculation and gives the dividend to the government. And it is on that basis it has come. I fully trust the RBI in having made its calculation and given the dividend that it has given,” she added.

On managing the oil price rise amid global challenges she said the situation will be closely monitored.

“These increase in prices are not minor, all this will have to be paid through foreign exchange only. So, these are going to be challenges, but I'm confident….we will be able to handle t

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are embedding sustainability requirements into their sourcing criteria. Buyers want traceability. They want certified organic or recycled fibres, reduced water consumption, lower carbon footprints and fair labour practices. Our exporters who adapt early to these requirements will thrive,” she added.

The minister also said that artificial intelligence and automation are transforming the global textile industry.

“Robotic sewing, AI-driven demand forecasting, digital printing, smart manufacturing, all of these are all reducing the labour cost advantages. We must invest in technology, not just to compete on cost, but to compete on capability and standards,” Sitharaman added. PTI SM ANU ANU

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News – Press release – P

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Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
Case-Laws
GST
A show cause notice issued in disregard of a binding and unchallenged advance ruling was treated as non-est because the ruling had attained finality between the parties and remained operative under the CGST framework. The Court held that, where the invalidity of the notice was apparent on the face of the record, the petitioner was not required to first reply to the notice or pursue the statutory remedy. It therefore exercised writ jurisdiction under Article 226 and quashed the notice as lacking foundation.
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Alternative modes of service under GST law: tribunal required portal, email, and speed post service to ensure notice reached respondents.
Case-Laws
GST
Where service of notice of appeal through the portal and email elicited no response, the Tribunal required additional service by registered post or speed post under Section 169 of the CGST Act, 2017. It directed the appellant to file the paper book and duly stamped envelopes for effecting such service and then listed the matter for hearing. The note highlights the availability and use of alternative modes of service to ensure effective notice to the respondents.
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GST registration cancellation requires precise notice and a reasoned order; non-speaking cancellation was quashed for natural justice breach.
Case-Laws
GST
A show cause notice for cancellation of GST registration must disclose the precise default so the registrant can mount an effective reply. Here, the notice only referred to non-filing of returns for six months without identifying the relevant period, and the cancellation order failed to give specific reasons, making it a non-speaking order contrary to Rule 22(3), Form GST REG-19, and natural justice. The petitioner's failure to reply did not excuse the Proper Officer from passing a reasoned order. Despite delay in approaching the Court, the statutory defect in recording reasons prevailed. The cancellation order was quashed, and the matter was remitted to the notice stage for fresh consideration.
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Rule 86A time limit ends electronic credit ledger blocking after one year, requiring immediate unblocking.
Case-Laws
GST
Rule 86A(3) limits the blocking of an electronic credit ledger to one year from the date the restriction is imposed, and the restriction ceases automatically on expiry of that period. As the ledger had been blocked on 21.11.2024 and the blocking was still continuing beyond twelve months, the HC held that the continuation could not be sustained in law. The restriction was treated as having ceased by efflux of time, and the authorities were directed to unblock the electronic credit ledger forthwith.
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Exemption for cotton seed oil cake used as cattle feed upheld; GST demand quashed and refund directed.
Case-Laws
GST
Cotton seed oil cake supplied as cattle feed was treated as falling within the exemption under Notification No. 02/2017, so GST was not leviable for the period in question. Following an earlier Coordinate Bench decision in an identical matter, and noting that its applicability was not disputed, the Court held that the demand raised for non-payment of GST could not survive. The amount appropriated through DRC-03 against the demand was therefore unsustainable, and the petitioner was entitled to refund. The impugned adjudication and appellate orders, together with the consequential DRC-07, were quashed and refund was directed.
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Effective notice under GST requires more than portal-only service after registration cancellation; adverse orders were quashed.
Case-Laws
GST
Portal-only service of a show cause notice after cancellation of GST registration was held insufficient to satisfy effective notice and fair opportunity requirements. The Court applied the principle of audi alteram partem and relied on earlier High Court rulings to hold that a taxpayer whose registration had already been cancelled could not be expected to keep monitoring the GST portal alone. On that basis, the adjudication and appellate orders were quashed, with liberty to the Revenue to restart proceedings from the stage of show cause notice and to grant a personal hearing if sought.
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CBI Arrests CGST Superintendent and Inspector in a Bribery Case
GST
Dated:- 23-5-2026

The Central Bureau of Investigation (CBI), today, i.e. 20.05.2026, has arrested Superintendent and Inspector, CGST, Giridih, in a bribery case.

The CBI registered the instant case on 20.05.2026 on the basis of a complaint against the said accused persons.  It was alleged that the accused CGST Superintendent and Inspector demanded undue advantage of Rs. 90,000 from the complainant for resolv

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Composite assessment orders spanning multiple tax periods are invalid and must be proceeded with year-wise.
Case-Laws
GST
A composite assessment order covering more than one tax period was held unsustainable where the court applied its earlier view that a single show-cause notice or assessment order cannot span multiple tax periods once annual return due dates have been reached. The impugned order, which covered several financial years, was set aside on that defect alone. The petitioner had confined the challenge to this point, so the other objections were left open. Fresh proceedings were permitted year-wise, with the intervening period excluded for limitation purposes.
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GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
Case-Laws
GST
The HC held that although GST registration may be cancelled for non-furnishing of returns under Section 29 read with Rule 22, a cancellation order in Form GST REG-19 must record actual reasons and operate as a speaking order. An order stating only that no reply was filed and citing “Others” failed to show application of mind, breached the prescribed statutory form, and was illegal because cancellation has adverse civil consequences. The petitioner's non-response did not excuse the officer from giving reasons. The cancellation order was quashed, and the matter was remitted to the show-cause stage for fresh proceedings, with liberty to the petitioner to reply or regularise the defaults.
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Alternative statutory remedy bars writ interference in GST proceedings absent exceptional grounds of natural justice or jurisdictional defect.
Case-Laws
GST
Writ jurisdiction under Article 226 is ordinarily not exercised where an efficacious statutory appeal is available, unless there is breach of natural justice, lack of jurisdiction, or a challenge to vires. In this GST dispute, the petitioners did not challenge the show cause notice at the outset and raised limitation and jurisdiction objections only after the adjudication order. The Court held those issues could be effectively raised before the appellate authority under Section 107, declined to examine the merits, and granted liberty to pursue the statutory appeal, leaving all questions on limitation and jurisdiction open.
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Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
Case-Laws
GST
Bail was granted in a GST prosecution for alleged fraudulent input tax credit because continued custody was found unwarranted on a cumulative assessment of bail factors. The Court relied on the petitioner's four months in custody, absence of criminal antecedents, the essentially documentary nature of the prosecution case, and the absence of material showing risk of tampering, witness influence, or non-cooperation. It also noted that the trial was unlikely to conclude soon and that the right to speedy trial is protected under Article 21. The Court held that economic offence allegations alone did not justify further incarceration and directed release on conditions to secure presence and protect the trial.
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Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
Case-Laws
GST
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
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Anti-profiteering delay and GST-inclusive profiteered amount upheld, with interest and prospective penalty on unrepassed ITC benefit.
Case-Laws
GST
The Tribunal treated the Rule 128 timeline for Standing Committee reference as directory, so procedural delay did not defeat anti-profiteering proceedings. It held that the respondent failed to pass on additional input tax credit to homebuyers, and that the profiteered amount had to include the GST component because buyers paid the higher price inclusive of tax. Interest was upheld as payable under the Rules from the dates of collection until refund. Penalty was attracted prospectively only for the period from 1 January 2020 onward, subject to the statutory relief if the amount is deposited within thirty days.
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GST registration cancellation for curable defaults can be quashed, with restoration made conditional on filing returns and paying dues.
Case-Laws
GST
The HC held that an alternative statutory remedy is a self-imposed restraint, not an absolute bar to writ jurisdiction, and entertained the petition after the appeal period, including grace time, had expired and business had been disrupted. It treated cancellation of GST registration for non-filing of returns and other procedural defaults as curable, applying the principle that substantive rights should not fail for formal non-compliance. The cancellation order and appellate order were quashed, and registration was directed to be restored subject to filing pending returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.
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Actual communication governs GST appeal limitation; Revenue must rebut the assessee's stated date or dismissal for delay fails.
Case-Laws
GST
For GST first appeals, limitation runs from the actual communication of the adjudication order to the assessee. Where the assessee states that date, a presumption arises in its favour and the Revenue must rebut it with cogent material; failure to do so makes dismissal of the appeal as time-barred unsustainable. The Court also held that writ jurisdiction could be invoked despite an alternate statutory remedy because the appellate authority had ignored binding precedent and failed to record an independent finding on limitation. The impugned appellate orders were quashed and the matters remitted for fresh decision in accordance with the governing law on effective communication and limitation.
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GST registration restoration for non-filing of returns depends on verification of pending compliance and outstanding dues.
Case-Laws
GST
GST registration cancelled for non-filing of returns may be restored where the taxpayer has furnished pending returns and is ready to clear outstanding statutory dues. The Court followed coordinate Bench decisions and directed the taxpayer to apply for restoration within the stipulated time, while requiring the competent authority to verify the application and proceed in accordance with law under the prescribed procedure in the proviso to Rule 22(4). The cancellation order was not finally examined on merits; instead, restoration was left to the authority's scrutiny and compliance review.
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Deemed withdrawal of best judgment assessment bars recovery once returns are later filed with tax and interest paid.
Case-Laws
GST
HC held that assessment orders passed under Section 62 for non-filing of returns stood deemed withdrawn once the taxpayers later filed the returns for the relevant periods along with tax, interest and late fee. The statutory consequence under Section 62(2) barred further recovery on the basis of those assessment orders. Any amount already recovered under the withdrawn orders was directed to be adjusted against the taxpayers' outstanding tax dues.
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Year-wise limitation under CGST Section 74 bars consolidated notices for multiple financial years absent a continuous fraudulent design.
Case-Laws
GST
A consolidated show cause notice covering multiple financial years under Section 74 of the CGST Act was held invalid because limitation and determination are linked year-wise to each financial year's annual return, so each period carries its own independent limitation timeline. The Court found that clubbing distinct tax periods in one notice can prejudice year-specific defences and is not justified unless there is a composite, interlinked fraudulent scheme spanning several years forming an indivisible basis for proceedings; no such allegation was made here. The consolidated notices and consequential adjudication orders were quashed, with liberty to issue fresh year-wise notices if otherwise permissible in law.
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Unsigned GST assessment orders are invalid; service without signature is no service, and fresh assessment may follow.
Case-Laws
GST
An unsigned GST assessment summary is invalid because the assessing officer's signature is essential and the defect is not cured by Sections 160 or 169 of the CGST Act. Service of an order without signature is not valid service under Rule 26(3) of the CGST Rules, so delay in challenging it is immaterial. The unsigned Form GST DRC-07 was set aside, and the authority was permitted to conduct a fresh assessment after due notice and by issuing a duly signed summary. The intervening period was directed to be excluded for limitation.
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Advisory to Taxpayers and Stakeholders – Enhancements in the e-Way Bill (EWB) Portal
GST
Dated:- 21-5-2026

As part of the ongoing efforts towards strengthening data quality, traceability, and operational efficiency in the E-Way Bill (EWB) system, certain functional enhancements are proposed to be introduced in the EWB portal.

The advisory covers the following proposed changes:

  a) Mandatory capture of “Ship-To GSTIN” in Bill-To Ship-To transactions for improved traceability and data accuracy; and

  b) Introduction of EWB Closure functionality to enable taxpayers to voluntarily close E-Way Bills in specified scenarios.

The advisory also includes the proposed implementation timelines and necessary action points for stakeholders to undertake requisite system changes and preparedness activities.

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Document 1
«>> GIN

4th Floor, World Mark-1, East Wing, Asset 11, Hospitality District, Aerocity, New Delhi 110037 Tel: 011-

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e consignee is an unregistered person, the value “URP” shall be entered in the “Ship To GSTIN” field.

3. Introduction of Voluntary e-Way Bill Closure Facility

(i) A new e-Way Bill Closure facility has been introduced in the e-Way Bill system on voluntary basis to enable closure of the e-Way Bill once delivery of goods is completed.

(ii) The e-Way Bill may be closed by:

a) Supplier

b) Recipient

c) Transporter involved in the transaction

d) Driver or authorized person whose mobile number has been provided for closure

(iii) For suppliers, recipients, and transporters, the e-Way Bill Closure option is available after login under the e-Way Bill section of the portal.

1

(iv) Closure can be performed:

· e-Way Bill-wise, or

· Date-wise

(v) A mobile number may be entered at the time of e-Way Bill generation specifically for closure purposes. Currently, this option is voluntary in nature.

(vi) If required, the mobile number can also be updated duri

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ns. Bulk

Cancel

Print EWB

EWB for Gold

EWB Close

2

«>> GIN

4th Floor, World Mark-1, East Wing, Asset 11, Hospitality District, Aerocity, New Delhi 110037 Tel: 011-49111200, Fax: 011-49111210 E-Mail: info@gstn.org.in, www.gstn.org.in CIN: U72200DL2013NPL249988

GOODS AND SERVICES TAX NETWORK

(A Government Enterprise)

A) E-WayBill Closure by logged in user: i) by E-WayBill Number ii) by E-WayBill Generated Date

i) Screenshots of Closure by E-waybill Number …

CLOSURE OF E-WAYBILLS

Show e-Way Bill By: E-Way Bill No Generated by me(Date) e-Way Bill No. Go Exit

Generated by me(Date) Enter e-Way Bil No 1423608

Show e-Way Ba By:

Unique Nol way TMl No & Dude Generated By Doe No/Date From Place To Place

02/03/2020 10:45:00 GANDHINAGA 535342424 – 02/03/2026 : TECHNICAL TEAM GANDHINADA 518001 IC TECHNICAL TEAM GANDHINAGAR 510001 3/3/2026 12:00:00 AM

Selected E-Way Bill is : 142360

From indhi Nagar GANDHINAGA, 518001, ANDHRA PRAD

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Tax Payers

Transporters C

URP

Products & Services

Pincode

Pin To Pin Distance

594 CRORE E-Way Bill

Update Block Status

Closing Of E-Way Bills

Closing of Ewaybills …

SEND OTP

Enter Mobile No

Enter OTP

SUBMIT

Closing of Ewaybills …

Search

Logged in user mobile:90

Chord De Foam Pace To Pace

1823 30/12002

0/12121225 37B2 141100

CLOSE SELECTED EWB EXIT

mis.ewaybillgst.gov.in says The Following E-WayBills were closed successfully : 19230 8, 19230

mis.ewaybillgst.gov.in says Alert! You have selected 2 E-WayBills to close. Are you sure?

OK

Cancel

OK

4. API and System Integration Readiness

a) Necessary API changes have been released by NIC in the Sandbox environment. The proposed changes will be deployed in production by 15th June,2026. All stakeholders are requested to make necessary changes at their end accordingly.

b) All ERP vendors, GSPs, ASPs, and system integrators are advised to:

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Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.
Case-Laws
GST
Solar inverters supplied for use in solar power generating systems were treated as integral parts of that system and, on the material produced, fell within Sl. No. 234 of Notification No. 1/2017-CT(R), attracting GST at 5%. The Court held that the concession extends to parts used for manufacture of solar power generating systems, and that assembling such parts into a new product with a distinct name, character and use satisfies the definition of manufacture. It also held that expressions such as “required to manufacture” and “for use” refer to intended use, so proof of actual end-use was not necessary. The contrary orders were quashed to that extent.
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India’s 45-Day MSME Payment Rule Exposes Structural Gap in Industrial Supply Chain Finance
GST
Dated:- 21-5-2026
PTI
A thought-provoking perspective from UNICbiz on how business purpose shapes profit, power, trust, and long-term sustainability A new analysis argues the mandate’s intent is sound — but the financial infrastructure to support it does not yet exist for most of the industrial chain. A phased, data-led supply chain finance architecture is proposed as the path forward.

AHMEDABAD, May 21 ,2006 India’s 45-day payment mandate for MSME suppliers, which came into force in April 2024 under Section 43B(h) of the Income Tax Act, has brought into sharp relief a structural working capital crisis running through the country’s informal industrial supply chains — one that a UNIC Analysis(published on Medium) identifies as needing a new architecture of supply chain finance designed from the distributor’s financial reality upward.

The rule requires compani

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or stalls. When downstream buyers delay, capital sits frozen in unpaid invoices. He cannot reorder, cannot service existing customers, and cannot grow. Across India’s industrial hubs, over 52 per cent of B2B payments already sit overdue beyond 90 days.

Section 43B(h) has compressed the window in which the distributor must settle with the anchor company — before his own buyers have paid him. His capital rotation, already under strain, now has a hard deadline on one end and an unchanged delay on the other.

A SYSTEMS PROBLEM, NOT A CREDIT PROBLEM The analysis, published by Ahmedabad-based strategic consultancy UNICbiz.com, argues that the stress in the chain is not the cost of money — it is the absence of velocity. Capital cannot complete its cycle because the downstream payment culture moves slower than the upstream delivery schedule demands.

Conventional banking instruments — overdraft facilities secured against stock and debtors — are designed for a formal finan

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e without draining their own capital. The second enables invoice discounting on the distributor’s own receivables book — allowing him to receive 80 to 90 per cent of end-buyer invoice values immediately, completing the capital cycle.

What banks require ? What the program uses instead 3 years audited financials ? 6 months of platform-tracked sales and inventory ITR filing history ? GST invoice trail from within the program Collateral or property ? Anchor-validated purchase orders CIBIL credit score ? Payment velocity and buyer repeat-order frequency LEVERAGING INDIA’S DIGITAL INFRASTRUCTURE — WITH A CRITICAL REDESIGN India’s digital infrastructure is well-positioned for this challenge — the building blocks already exist. The GST network, Udyam registration databases, and digital lending frameworks have created an environment in which invoice verification, buyer creditworthiness assessment, and fund disbursal can now happen within hours rather than weeks.

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, payment velocity, purchase volumes) rather than formal balance-sheet assessments. This is the specific re-engineering that existing digital rails have not yet been assembled to deliver for the informal industrial segment.

DESIGN CONSTRAINTS THAT CANNOT BE ENGINEERED AROUND The analysis is candid about what the architecture cannot resolve on its own. Invoice discounting is RBI-regulated when accessed through TReDS or licensed NBFCs; the anchor company cannot run a lending operation directly. Three decisions must be made before any program can be launched: who owns the NBFC relationship; how large the anchor’s first-loss guarantee should be; and what discount fee the distributor can actually absorb within a five to eight per cent margin.

“The discount fee on invoice discounting is the real design challenge at the heart of this solution. It must be calibrated to what a 5-8 per cent margin distributor can actually absorb — without eliminating the margin the program was des

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Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
Case-Laws
GST
The High Court declined to entertain the writ petition under Article 226 because the challenge to the search authorization, stock discrepancy assessment, and penalty order involved disputed factual matters better examined under the GST statutory framework. Applying the rule that an aggrieved person should ordinarily pursue the remedy created by statute, the Court held that an effective appellate remedy was available and interference in writ jurisdiction was unwarranted. The petitioner was left to file an appeal and was granted liberty to raise all legal and factual grounds, including a request for condonation of delay for the period spent in prosecuting the writ petition.
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