Author: admin_gst

IICA Hosts “Meet the Legend” Session for PGIP Cohort on GST and PMLA–IBC Interplay.
GST
Dated:- 5-3-2026

The Indian Institute of Corporate Affairs (IICA), Manesar, recently organised an enriching session under its flagship “Meet the Legend” series for the 7th cohort of the Post Graduate Insolvency Programme (PGIP). The three-hour masterclass featured two distinguished judicial experts: Mr. J.P. Singh, Hon'ble Judicial Member, GST Appellate Tribunal, and Mr. Balesh Kumar, Hon'ble Member, Appellate Tribunal (PMLA, FEMA, PBPTA, NDPSA, and SAFEMA).

Mr. J.P. Singh provided a comprehensive overview of the Goods and Services Tax (GST) framework and its intersection with insolvency proceedings un

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guished.

The session also addressed practical compliance considerations during CIRP, such as fresh GST registration, filing of returns by IRP/RP, availability of ITC, and the effect of the moratorium under Section 14 of the IBC on recovery proceedings.

Mr. Balesh Kumar delivered an insightful session on the interplay between the IBC and the Prevention of Money Laundering Act, 2002 (PMLA). He explained the concept of “proceeds of crime” and outlined the three stages of money laundering – Placement, Layering, and Integration.

The discussion examined jurisdictional complexities between the National Company Law Tribunal (NCLT) and PMLA authorities, particularly in cases involving attachment of assets of corporate debtors undergoin

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Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
Case-Laws
GST
The note addresses classification and tax treatment of hookah served within restaurant premises, applying ejusdem generis to read “any other article for human consumption” as limited to substances ingested via the alimentary canal; smoke inhaled from hookah therefore falls outside the food/drink concept. It concludes hookah supplies constitute a composite supply whose principal element is the goods used for smoking, so the transaction is treated as supply of goods under the principal-supply rule. Consequent effects: food continues to be taxed as restaurant service at the concessional rate, tobacco-based hookah is taxed under tobacco product classification, and described non-tobacco smoking preparations are taxed as goods under their appropriate HSN classification.
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Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
Case-Laws
GST
Security services consisting solely of deployment of guards are classified as pure services because they involve no supply of goods or works contracts; accordingly the supply to FCI qualifies as a service-only activity. However, the exemption in Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) requires the recipient to be the Central Government, a State Government, a Union territory or a local authority; a 'Government Entity' established by statute (FCI) does not fall within those specified recipient categories. Therefore the entry's exemption does not apply to security services supplied to FCI.
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Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
Case-Laws
GST
HC exercised Article 226 writ jurisdiction to restore a cancelled GST registration, applying the revival framework laid down in the cited precedent Tvl. Suguna Cut Piece Center. The court required compliance with filing of returns, payment of tax, interest, fines and fees, imposed restrictions on utilisation of Input Tax Credit pending scrutiny, and directed other safeguards as conditions for revival. The petitioner's electronic credit ledger status and a second inspection informed the factual backdrop, and the writ petition was disposed of by directing revival on those specified conditions.
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Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.
Case-Laws
GST
Classification of goods under the Customs Tariff and their mapping to GST rate schedules governs applicable GST rates: non alcoholic beverages without fruit pulp/juice are classed under tariff item 22029990 and mapped to Schedule III, attracting the higher Schedule III rate; iced tea preparations and tea extracts/essences/concentrates fall under subheading 210120 and are mapped to Schedule I, attracting the lower Schedule I rate; syrups and beverage concentrates are classed under tariff item 21069019 and mapped to Schedule I, likewise attracting the lower Schedule I rate. The Authority reached these outcomes by matching product composition and descriptions to headings and subheadings.
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Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
Case-Laws
GST
The note concludes that services of carrying segregated municipal waste for a municipal corporation constitute a pure service and fall within activities entrusted to municipalities under Article 243W; therefore they meet the three conditions for exemption under Serial No. 3 of Notification No.12/2017: (i) absence of transfer of property in goods or a works contract/composite supply, (ii) recipient is a local authority constituted under Articles 243P/243Q, and (iii) service relates to a Twelfth Schedule municipal function; consequently the service is tax exempt under that entry.
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Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
Case-Laws
GST
Assignment of long-term (95-year) leasehold rights that extinguishes the transferor's rights and vests benefits in an assignee constitutes a transfer of benefits arising out of immovable property, not a supply of services under the GST supply framework; accordingly, classification of such assignment as 'other miscellaneous services' taxable at 18% was legally unsustainable and a show cause notice premised on that classification was quashed. The decision emphasises absence of nexus with the transferor's business and the character of the long term lease as determinative of tax treatment.
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Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
Case-Laws
GST
Cancellation of GST registration under Section 29(2)(d) was set aside because the cancellation order lacked any reasons and showed no application of mind, and the petitioner was not afforded a personal hearing, breaching principles of natural justice and equality before law. The appellate dismissal on limitation grounds was quashed in view of this primary infirmity and the matter remitted for fresh consideration; the petitioner was directed to be permitted to file a reply and for the adjudicating authority to decide afresh after hearing and taking the defence into account.
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Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
Case-Laws
GST
Petition seeking extension of previously granted benefits was remitted for fresh consideration because the issues raised implicate policy choices requiring inter-departmental consultation. The competent Ministries/authorities are directed to re-examine the petitioner's representation, give the petitioner an opportunity to be heard and to file additional documents, and to decide the matter in accordance with law expeditiously. The court refrained from expressing any view on the merits and kept all contentions open; the decision is to be taken promptly by the appropriate authorities after consultation.
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CGST Gurugram busts fake GST registration racket
GST
Dated:- 3-3-2026
PTI
Gurugram, Mar 3 (PTI) The Central Goods and Services Tax (CGST), Gurugram conducted coordinated search proceedings at multiple premises in North Delhi in connection with an investigation into a large-scale fake GST registration racket, an official said on Tuesday.

According to an official statement, a fake GST registration racket was being operated by means of taking registrations using forged documents.

These documents were thereafter misused for obtaining GST registrations of fake firms without the knowledge of the unsuspecting individuals.

Thus far investigation has revealed that 24 fake firms falling under the CGST Gurugram jurisdiction wer

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Debt-to-GSDP ratio down 4 pc to 44.47 pc under AAP regime, says Punjab FM Cheema
GST
Dated:- 3-3-2026
PTI
Chandigarh, Mar 3 (PTI) Punjab Finance Minister Harpal Singh Cheema on Tuesday said the AAP government has brought down the debt-to-GSDP ratio by four percentage points to 44.47 per cent and also claimed it was spending 85 per cent of borrowings on servicing old debt raised by previous SAD-BJP and Congress regimes.

Cheema junked claims of opposition parties who have been targeting the AAP over the rising state debt and blamed the previous governments of pushing the state into the “debt trap”.

The FM was speaking to reporters here while highlighting the achievements of his department as the AAP government completes fo

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Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
Case-Laws
GST
Where an assessment order was passed without affording a personal hearing and service was effected solely by portal upload, the article emphasises that an issuing officer must assess the effectiveness of service and, if portal notices elicit no response, explore other statutory modes of service (preferably registered post acknowledgement) before proceeding. Mere formal portal compliance leading to ex parte assessment undermines the GST scheme and multiplicity of litigation. The impugned assessment was set aside for defective procedure and the matter remitted for fresh consideration, conditional on the taxpayer depositing ten percent of the disputed tax and being given a clear 14 day notice for personal hearing.
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Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.
Case-Laws
GST
Uploading notices on the GST portal is a recognised mode of service, but officers must apply their mind and, where repeated non-response occurs, explore alternative modes of service to achieve effective delivery rather than mere formal compliance; failure to attempt other prescribed modes risks ineffective service and vulnerable ex parte orders. An assessment confirming show cause proposals without affording an effective opportunity of personal hearing is unsustainable; the court directed remand for fresh consideration conditional on a deposit, filing of reply, issuance of a clear 14 day notice and grant of personal hearing before a fresh order.
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Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
Case-Laws
GST
The text addresses denial of income tax refund applications where rejection rested solely on delay without applying the Supreme Court's exclusion of the limitation period from 15.03.2020 to 28.02.2022; the legal principle applied is that administrative refusals cannot ignore a binding judicial exclusion of limitation. Outcome: the impugned deficiency memos were quashed and the refund claims remitted for fresh, expeditious consideration in accordance with the exclusion, after affording the claimants a reasonable hearing and issuing a reasoned, speaking order.
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Gross and Net GST revenue collections for the month of Feb, 2026
GST
Dated:- 2-3-2026

The gross and net GST revenue collections for the month of Feb, 2026.

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Document 1
GST Gross and Net Collections as on 28/02/2026 (Amount in crores)

Monthly Yearly

GST Collections Feb-25 Feb-26 % Growth Feb-25 Feb-26 % Growth

A B C D = C/B-1 E F G = F/E-1

A.1. Domestic

CGST 35,204 37,473 3,75,631 4,03,760

SGST 43,704 45,900 4,66,557 4,98,033

IGST 50,049 52,399 5,53,511 5,83,773

Gross Domestic Revenue 1,28,957 1,35,772 5.3% 13,95,699 14,85,567 6.4%

A.2. Imports

IGST 40,821 47,837 4,75,971 5,41,465

Gross Import Revenue 40,821 47,837 17.2% 4,75,971 5,41,465 13.8%

A.3. Gross GST Revenue(A.1+A.2)

CGST 35,204 37,473 3,75,631 4,03,760

SGST 43,704 45,900 4,66,557 4,98,033

IGST 90,870 1,00,236 10,29,482 11,25,239

Total Gross GST Revenue 1,69,779 1,83,609 8.1% 18,71,670 20,27,033 8.3%

B.1. Domestic Refunds

CGST 2,606 2,

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81

IGST 76,058 83,104 8,70,512 9,34,837

Total Net GST Revenue 1,49,278 1,61,014 7.9% 16,42,852 17,56,772 6.9%

D.1 Cess (See Note Below)

Domestic 12,987 5,219 1,30,776 98,605

Import 880 0 10,274 6,015

Refund (386) (156) (4,394) (5,405)

Net Cess Revenue 13,481 5,063 1,36,656 99,215

Note:

(1) Compensation cess is continuing only as a transitory arrangement till entire loan and interest liability are discharged

(2) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in February 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1

State/UT Feb-25 Feb-26 Growth (%) Feb-25 Feb-26 Growth (%)

Jammu and Kashmir 210 236 13% 657 631 -4%

Himachal Pradesh 217 204 -6% 505 53 6%

Punjab 763 829 9% 2,386 2,350 -2%

Chandigarh 61 67 11% 195 210 7%

Uttarakhand 473 428 -10% 789 801 1%

Haryana 1,921 1,951 2% 3,511 4,328 23%

Delhi

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rry 46 45 -2% 120 124 3%

Andaman & Nicobar Islands 23 24 8% 60 57 -4%

Telangana 1,748 1,958 12% 3,619 4,125 14%

Andhra Pradesh 1,215 1,251 3% 2,902 3,061 5%

Ladakh 10 12 29% 28 31 11%

Other Territory 26 41 56% 105 203 94%

Grand Total 43,704 45,900 5% 83,340 88,764 7%

Table-2: SGST & SGST portion of IGST settled to States/UTs till February 2026

(Rs. in crore)

State/UT Pre-Settlement SGST Post-Settlement SGST1

2024-25 2025-26 Growth 2024-25 2025-26 Growth

Jammu and Kashmir 2,735 2,717 -1% 7,980 7,350 -8%

Himachal Pradesh 2,484 2,410 -3% 5,682 5,821 2%

Punjab 8,440 9,041 7% 22,721 24,487 8%

Chandigarh 710 721 2% 2,176 2,242 3%

Uttarakhand 5,321 5,532 4% 8,588 9,225 7%

Haryana 21,274 22,795 7% 36,542 44,460 22%

Delhi 16,247 17,576 8% 33,063 34,470 4%

Rajasthan 16,688 17,625 6% 39,971 41,834 5%

Uttar Pradesh 31,638 32,340 2% 77,295 77,269 0%

Bihar 8,350 9,392 12% 26,043 28,278 9%

Sikkim 366 459 25% 887 1,060 20%

Arunachal Pra

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7 5% 40,340 42,182 5%

Andhra Pradesh 13,088 13,796 5% 30,286 31,178 3%

Ladakh 254 255 0% 700 673 -4%

Other Territory 187 347 86% 829 2,398 189%

Grand Total 4,66,557 4,98,033 7% 8,87,146 9,38,314 6%

1 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs

Table 3 : State Wise/ Approving Authority wise Domestic Collectio

Period Apr-25 to Feb-26

(Rs. In Crores)

State Code State Collection by Central Formations Collection by State Formations TOTAL Growth in 2025-26 (upto Feb26) on 2024-25 (upto Feb-25)

No.of GSTINS as on 28th Feb 2026 CGST SGST IGST TOTAL No.of GSTINS as on 28th Feb 2026 CGST SGST IGST TOTAL CGST SGST IGST TOTAL CENTER STATE TOTAL

1 Jammu and Kashmir 63,549 748 1,044 864 2,656 98,077 1,269 1,673 877 3,819 2,016 2,717 1,741 6,474 -6.3% 5.0% 0.0%

2 Himachal Pradesh 51,484 743 1,016 1,958 3,717 82,204 1,015 1,394 2,600 5,009 1,758 2,410 4,558 8,726 -9.1% -7.3% -8.1%

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,962 141 176 1,530 1,847 6,703 224 283 1,078 1,585 365 459 2,608 3,432 -11.9% -1.9% -7.5%

12 Arunachal Pradesh 8,908 187 223 67 477 13,015 352 436 96 884 539 659 162 1,361 33.9% 32.2% 32.8%

13 Nagaland 4,577 119 145 35 299 6,650 160 204 94 458 279 349 129 757 31.7% 31.8% 31.8%

14 Manipur 6,290 74 99 27 201 9,170 173 225 66 464 247 324 93 664 5.4% 2.7% 3.5%

15 Mizoram 3,971 57 82 43 181 5,560 76 110 18 204 132 192 61 385 -12.2% -21.2% -17.2%

16 Tripura 14,692 171 220 62 453 20,473 244 314 101 659 415 535 163 1,112 7.6% 8.0% 7.9%

17 Meghalaya 13,121 193 226 541 961 19,282 326 416 440 1,181 519 642 981 2,143 21.5% 5.5% 12.1%

18 Assam 1,08,422 1,972 2,591 1,687 6,250 1,33,535 2,780 3,607 2,630 9,017 4,752 6,198 4,317 15,267 9.1% 3.9% 5.9%

19 West Bengal 3,51,055 7,325 9,140 8,822 25,287 4,93,969 11,756 13,598 8,913 34,267 19,082 22,738 17,735 59,555 5.6% 6.8% 6.3%

20 Jharkhand 1,00,040 2,623 3,284 6,672 12.579 1,30,085 4,016 5,266 4,867 14,149 6,639 8,550 11,540

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5 1,958 2,434 1,977 6,369 -5.0% 2.1% -0.9%

31 Lakshadweep 261 2 4 8 13 246 2 3 3 8 4 7 11 22 51.3% -8.2% 21.1%

32 Kerala 1,76,227 6,959 8,263 3,810 19,033 2,64,779 5,036 6,367 2,438 13,842 11,996 14,630 6,249 32,874 13.3% 3.3% 8.9%

33 Tamil Nadu 5,12,246 14,586 18,119 20,561 53,266 7,16,842 19,129 25,305 21,581 66,015 33,715 43,424 42,141 1,19,280 7.7% 7.7% 7.7%

34 Puducherry 10,371 141 211 513 866 15,590 227 319 1,035 1,581 368 530 1,548 2,447 10.1% -12.9% -5.9%

35 Islands Andaman and Nicobar 2,864 101 120 98 318 3,611 71 93 25 189 172 213 122 508 19.3% 16.3% 18.2%

36 Telangana 2,45,700 7,721 9,505 8,647 25,873 3,20,000 8,690 11,012 9,444 29,145 16,410 20,517 18,091 55,018 7.9% 4.8% 6.3%

37 Andhra Pradesh 1,89,585 5,272 6,853 8,149 20,274 2,57,661 5,490 6,943 5,916 18,350 10,763 13,796 14,065 38,624 -0.9% 3.5% 1.2%

38 Ladakh 3,774 61 84 13 157 6,655 128 171 45 344 189 255 58 501 -1.0% 2.3% 1.2%

97 Other Territory 101 256 347 1.899 2,502 0 – 256 347 1,899 2,

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Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.
Case-Laws
GST
The text examines provisional attachment under Section 83 and Rule 159(5), emphasising that attachment is a draconian revenue-protection power requiring formation of an opinion and due deliberation. It notes Rule 159(5) grants the attached person the right to file objections and to be heard, and that the Commissioner must pass a reasoned order accepting or rejecting objections. Where attachment orders and rejection orders lack recorded reasons and show non-application of mind, they cannot stand; the attachment orders were quashed and the matter remitted for fresh hearing and a reasoned decision.
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Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.
Case-Laws
GST
Challenge to clarificatory circulars restricting refund of accumulated unutilised input tax credit under an inverted duty structure: court held the ''relevant date'' for refund is the due date for furnishing the return for the period in which the claim arises, so the petitioner's refund right accrued before the circular and the application fell within the statutory two year limitation. The court applied the settled rule that an executive instruction shortening limitation cannot be given retrospective effect against an accrued cause of action, set aside orders rejecting refund solely on circulars, and remitted the claim for merits consideration without being inhibited by those circulars.
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Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
Case-Laws
GST
Where exported goods are zero rated and no tax is payable, a procedural contravention of Rule 138 (expiry of an E-way bill) without evidence of intent to evade tax does not support computation or imposition of penalty under Section 129(1)(a). Applying Coordinate Bench reasoning, the expiry caused by a vehicular breakdown shortly before interception was a transport mishap and not a tax-evasion device; therefore harsh penal consequences under Section 129(3) were unsustainable. The impugned APL 04 orders were quashed and the penal amount was directed to be refunded with interest within twelve weeks.
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Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
Case-Laws
GST
Conversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whether requisite documentary evidence supported claimed input tax credit (ITC). The court found the adjudicating authority had recorded absence of tax invoices and returns and specific findings of deliberate availing of ineligible ITC amounting to fraud, misstatement or suppression; a prior, different-year case was distinguishable because documents had been produced there. In consequence, conversion to the regular provision was refused for want of supporting records and the writ petition failed.
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Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
Case-Laws
GST
High Court considered mandatory pre-deposit as a condition for entertaining a statutory appeal and found petitioner failed to comply despite personal hearings and specific directions, reflecting adversely on petitioner's conduct; combined with an unexplained and unreasonable delay in filing a writ challenging the appellate order, the court applied the doctrine that writs must be filed within a reasonable time and declined interference. Reliance was placed on relevant Supreme Court authorities regarding delay and laches. Writ petition dismissed for lack of merit due to non-deposit and inordinate delay.
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Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
Case-Laws
GST
The text addresses whether cross border 'unbilled shipments' qualify as zero rated supply under the IGST regime when no convertible foreign exchange is received. It highlights a statutory tension between liability under Section 7 CGST and entitlement to zero rating under Section 16(1) read with the export definition in Section 2(6) IGST, which requires receipt of consideration in convertible foreign exchange; non receipt may sustain tax liability yet deny zero rating. The court confined adjudication to that interpretative question, issued notice, deferred the refund claim, invited the CBIC to state or clarify its position, and treated the petitioner's factual stance as a representation.
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Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
Case-Laws
GST
Profiteering under the GST regime was examined where the respondent demonstrated passing Input Tax Credit benefits to home buyers; verification of vouchers reduced the computed profiteered amount and ultimately showed benefits passed in excess of the computed profiteered sum, satisfying the statutory requirement. On that factual basis the article notes no penalty was imposed because the benefit was transmitted to eligible recipients. It records that interest remains payable under applicable GST rules, directs calculation and payment of interest to recipients, and requires compliance reports to jurisdictional officers and the investigative agency confirming payment and reconciliation of the benefit transfer.
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Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
Case-Laws
GST
Application of an approved methodology to determine passing on of input tax credit benefits was applied to assess alleged anti profiteering under Section 171; the DGAP investigation concluded no additional ITC benefit accrued to the respondent and the applicant confirmed settlement, leading to acceptance of the DGAP report and closure of proceedings with no contravention found.
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Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.
Case-Laws
GST
High Court permitted regular bail at the pre-charge stage where the petitioner had undergone substantial custodial detention, faced allegations founded on documentary evidence, and the offence was triable by a Magistrate; the Court applied the principle that bail is ordinarily grantable absent extraordinary circumstances, noting the offence attracts a maximum punishment of five years. The petition was allowed and bail was ordered subject to furnishing bail/surety bonds to the satisfaction of the trial or duty Magistrate, with a mandatory prohibition on threatening or influencing prosecution witnesses directly or indirectly.
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HIGHLIGHTS
GST
Dated:- 1-3-2026
PTI
New Delhi, Mar 1 (PTI) Following are the top stories at 9 pm: NATION DEL36 KHAMENEI-PARTIES-LD REAX (7.31 PM)

'Immoral, unlawful act': Oppn condemns killing of Iran's Supreme Leader Khamenei New Delhi: Several opposition parties on Sunday condemned the killing of Ayatollah Ali Khamenei in US-Israel strikes, with Congress leader Priyanka Gandhi Vadra saying that the assassination of Iran's supreme leader by the “so called leaders of the democratic world” is “despicable”.

BOM34 MH-FACTORY-4TH LD BLAST (8.02 PM)

18 killed, 24 injured in explosives factory blast in Nagpur district; bodies charred beyond recognition Nagpur: At least 18 workers were charred to death, and 24 others were injured, most of them critically, in a powerful blast that tore through an explosives manufacturing factory in Maharashtra's Nagpur district on Sunday morning, police said.

DEL32 LD KHAMENEI-PROTEST (5.45 PM)

Protests in

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family” in Delhi.

DEL33 WASIA LD STRANDED (6.27 PM)

Hundreds of Indians stranded in Dubai, other hub airports after military escalation in West Asia New Delhi: As flight operations to and from West Asia remain disrupted after the US and Israel's attack on Iran, hundreds of Indians are stranded in Dubai and other key hub airports, with many of them taking to social media to appeal to the Indian government for assistance.

BOM26 CG-NAXALS-LD SURRENDER (6.21 PM)

Naxal leader Vikas, 14 ultras surrender in Chhattisgarh; 'red terror' ends in Raipur-Sambalpur belt Mahasamund (Chhattisgarh): Fifteen Naxalites, including veteran ultra Vikas, carrying a cumulative bounty of Rs 73 lakh on their heads surrendered in Chhattisgarh's Mahasamund district on Sunday, resulting in the outlawed movement getting dismantled in the Raipur-Sambalpur belt straddling the state's border with Odisha, police officials said.

LEGAL LGD4 DL-COURT-LET OPERATIVES (8.24 PM)

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ion for India; Russia pivot possible if conflict drags on New Delhi: With crude inventories sufficient to meet at least 10 days of requirements and fuel stocks covering another 5-7 days, India is unlikely to face any near-term disruption in oil supplies from the closure of the key supply route of the Strait of Hormuz, officials said.

FOREIGN FGN72 ISRAEL-IRAN-IDF (3.36 PM)

Iran's Khamenei killed in ‘precise, large-scale’ Israeli operation: IDF Jerusalem: Iranian Supreme leader Ayatollah Ali Khamenei was targeted in a “precise, large-scale operation” and the elimination of the leader of “terror axis” has brought to an end a “decades-long chapter,” the IDF said on Sunday. By Harinder Mishra

FGN85 ISRAEL-IRAN-NETANYAHU-PEZESHKIAN (6.43 PM)

Free yourself from 'shackles of tyranny,' Israel tells Iran, Tehran calls it war against Muslims Jerusalem: Israel urged Iranians to take to the streets and topple the government as Iran vowed revenge

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