THE HONOURABLE DR. JUSTICE ANITA SUMANTH AND THE HONOURABLE MR. JUSTICE G. ARUL MURUGAN For the Petitioner : Ms. R. Charulatha for M/s. Lakshmi Kumaran & Sridharan For the Respondent : Mr. Haja Nazirudeen Additional Advocate General assisted by Mr. G. Nanmaran Special Government Pleader (T) ORDER (Dr. ANITA SUMANTH., J) The petitioner is the Neyveli Lignite Corporation Limited (NLC/petitioner). It had sought a clarification from the Special Commissioner and Commissioner of Commerc... ... ...

F.No. CBIC-240137/1/2025-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing 16049, Kartvya Bhawan-01 New Delhi, dated: November, 2025 Order No. 06/2025 In exercise of the powers conferred by sub-rule (1) of Rule 3 of the Central Excise Rules, 2017 and Rule 3 of the Service Tax Rules, 1994 and clause (e) & (f) of sub-section (2) of the Section 174 of the Central Goods and Servic... ... ...

F.No. CBIC-240137/1/2025-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing Room No. 263-E, North Block New Delhi, dated :- September, 2025 Order No.05/2025 In exercise of the powers conferred by sub-rule (1) of rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 and clause (e) & (f) of sub-section (2) of the Section 174 of the Central Goods and S... ... ...

NOTIFICATION New Delhi, the 27th October, 2009 G.S.R. 781 (E).- In exercise of the powers conferred by clause (z) of sub-section (2) of section 87, read with sub-section (2) of section 69A of the Information Technology Act 2000, (21 of 2000), the Central Government hereby makes the following rules, namely: 1. Short title and commencement.- (1) These rules may be called the (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions .- I... ... ...

Identified legacy Central Excise and Service Tax appeals filed on or after 1 July 2017 in Kolkata Zone are reassigned to specified Central Excise Officers for appellate disposal. The reassignment is made under the Central Excise Rules, Service Tax Rules, and the transitional saving provision under the Central Goods and Services Tax Act, partially modifying the earlier administrative allocation. Designated officers must pass Orders-in-Appeal under the applicable Central Excise or Service Tax appellate provision.

Written complaints containing definite charges of misbehaviour or incapacity must undergo preliminary scrutiny by the Central Government. Where investigation is necessary, a designated Committee may record evidence, collect material, and submit findings to the President. If reasonable grounds for inquiry exist, a Supreme Court Judge is appointed to conduct it, while the concerned Chairperson or Member receives notice, relevant materials, and a reasonable opportunity to submit a written defence. The inquiry follows natural justice, permits medical examination in incapacity matters, and may be accompanied by suspension.

Alleged bogus purchases are not fully taxable where the underlying purchases are not wholly fictitious, even if suppliers differ from those recorded in the books. Taxable income is limited to the profit element embedded in such purchases rather than the full purchase price. The addition is confined to 12.5% of the alleged purchases as the estimated embedded profit, notwithstanding repeated non-compliance during assessment and first appellate proceedings.

Salary and allowances of the Chairperson and Members correspond to those of a Secretary to the Government of India, including associated benefits. For appointees drawing or entitled to retirement benefits, pay is reduced by the gross amount of pension, employer contributions or other retirement benefits. Serving judges and Indian Legal Service members receive pension credit under their parent service and General Provident Fund coverage; other appointees are governed by the Contributory Provident Fund. Leave, travel, medical, housing and conveyance facilities follow specified central-service equivalences.

Salary and allowances of the Cyber Appellate Tribunal Chairperson and Members are made equivalent to those admissible to a Secretary to the Government of India, including associated benefits. Where the Chairperson is a retired Supreme Court or High Court Judge, pay is reduced by pension, Contributory Provident Fund contributions, or other retirement benefits drawn or receivable, and service conditions follow applicable Ministry of Finance instructions. Members retired from Central or State Government service are subject to an equivalent reduction in pay for retirement benefits.

The Index of Services Production is proposed to expand beyond its initial formal-sector coverage, which relies on high-frequency administrative data and GST outward-supplies data. Education, Human Health and Residential Care, and Public Administration and Defence are proposed for inclusion. Their incorporation would increase coverage of services-sector Gross Value Added and support aggregation of sub-sectoral indices into a unified measure of short-term services-sector movements. Stakeholder views are invited on the proposed methodology.

Intelligence-led customs enforcement targeted cross-border gold smuggling through surveillance and interception of four persons travelling from a border route. Personal searches recovered foreign-origin gold biscuits concealed in specially tailored cloth waist belts. Seventy-two gold biscuits were seized under relevant provisions of the Customs Act, 1962, and the four persons were arrested. Investigation continues into organised networks and wider syndicates involved in the movement and distribution of smuggled gold.

Section 10(2A) provides a residual composition levy for eligible service providers and mixed suppliers who cannot enter the conventional composition scheme. Eligibility depends on PAN-level aggregate turnover within the prescribed ceiling, collective election by all registrations under the PAN, and continuous compliance during the year. The combined 6% tax applies to turnover of supplies rather than profit, while composition taxpayers cannot collect tax separately or claim input tax credit. Inter-State outward supplies and platform-based services through specified electronic commerce operators remain restricted, and reverse-charge tax continues at regular rates.

Section 118 enables the Board to establish administrative subordination among income-tax authorities based on functional jurisdiction, territorial jurisdiction and assigned work. The hierarchy runs from the Central Board of Direct Taxes through principal, director, commissioner, deputy, assistant, officer, recovery and inspector levels. The amended appellate arrangement places Joint Commissioners (Appeals) and Additional Commissioners (Appeals) under Principal Chief Commissioners and Chief Commissioners. Administrative control cannot dictate a particular assessment or case disposal and must preserve the discretion of first appellate authorities.

Reasoned decision-making in GST adjudication requires quasi-judicial authorities to give cogent, clear and succinct reasons, based on relevant material and free from extraneous considerations. This safeguard of natural justice restrains arbitrary power, promotes transparency and accountability, and enables judicial review. Original adjudication and first appeals should address deficiencies in reasoning rather than shift substantive correction to later appellate review.

Registration of a right holder's notice is the condition that makes allegedly infringing imports deemed prohibited and supports the ordinary suspension of clearance. A bare complaint does not suffice. Customs may initiate an ex officio suspension on prima facie evidence or reasonable grounds, but prompt reasons must be communicated and the right holder must comply with notice and bond requirements within five days. General importer-protection and Customs indemnity bonds, together with consignment-specific security, support continued detention. Failure to join proceedings or satisfy applicable bonds and time limits requires clearance, subject to other import conditions.

Audit findings may identify discrepancies and support further action, but they do not create an enforceable tax liability. A show-cause notice initiates statutory adjudication, in which the taxpayer may contest the proposed demand through records, evidence and legal submissions. Rule 101(4) requires genuine consideration of the audit reply, though a brief response does not by itself establish complete non-consideration. The Adjudicating Authority must independently examine limitation, computation, audit scope, the legal basis of the demand, and whether a Form GST DRC-03 payment was voluntary or lawfully appropriable.

Domestic GST collections and post-settlement SGST are distinct measures and may move differently because IGST settlement and input-tax-credit utilisation affect final State receipts. Tamil Nadu's domestic collection decline therefore requires reconciliation before it is attributed to economic contraction, evasion or weakened compliance. The analysis should identify taxpayer-specific and sector-specific movements, quantify GST rate-rationalisation effects, reconcile output liability with cash and credit discharge, verify settlement schedules, and examine State-specific refunds. Aggregate revenue weakness may support risk analysis but cannot replace evidence and statutory safeguards in proceedings against individual taxpayers.

GST administration introduces Multistate Registration for normal taxpayers seeking registrations under the same PAN across multiple States or Union Territories. A Master TRN enables submission of Common Registration Information, followed by separate jurisdiction-specific TRNs with auto-populated but editable common details. GSTAT procedures cover respondents' replies and transfer appeals for identical legal questions pending before different benches, allowing qualifying taxpayers with multiple PAN-linked registrations to consolidate matters. Potential policy measures include easing blocked input tax credit and protecting genuine recipients affected by supplier defaults.

Personal guarantor insolvency resolution proceedings require resolution professionals to electronically file prescribed PGIRP forms with complete and accurate records. PGIRP-1 records the interim resolution professional's section 99 report and recommendation on admission or rejection. PGIRP-2A records rejection of an application under section 100, while PGIRP-2B records admission, publication of a public notice, and creditor claim timelines. Filing failures, incomplete records, or inaccurate information may attract regulatory action, including refusal to issue or renew an Authorisation for Assignment.

VAT and sales-tax litigation reached the Supreme Court through a special leave petition challenging a High Court order. Delay in filing was condoned. The Supreme Court declined to interfere with the challenged order and dismissed the petition, with pending applications disposed of. The disposition leaves the High Court order undisturbed and identifies no substantive VAT or sales-tax principle.