Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification specifically restructures district allocations within these jurisdictions, particularly affecting administrative boundaries in Rajasthan and Tamil Nadu. For Madurai, the amendment also clarifies jurisdiction over territorial waters and underlying seabed. The changes represent a significant administrative reorganization of GST enforcement territories.
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification specifically restructures district allocations within these jurisdictions, particularly affecting administrative boundaries in Rajasthan and Tamil Nadu. For Madurai, the amendment also clarifies jurisdiction over territorial waters and underlying seabed. The changes represent a significant administrative reorganization of GST enforcement territories.
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