GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: THIRU DHEERAJ KUMAR I.A.S, PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No. 9/2023 (PP6/GST/82/2023) Dated 14.08.2023 Sub: - Regarding. Ref: Circular No. 193/05/2023-GST, dated 17.07.2023, issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. ***** In... ... ...

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Order No. CST/1-38/2025-26/6763 Date : 25-Mar-2026 Ref .:- 1) Order No. CCT/1-38/2021-22/6044 dated 15th March, 2024, published in Official Gazette, Series I No. 51 dated 21st March, 2024. 2) Order No. CCT/1-38/2021-22/25448 dated 29th April, 2024, published in Official Gazette, Series I No. 6 dated 09th May, 2024. 3) Order No. CCT/1-38/2021-22/26000 dated 10th July, 2024, published in ... ... ...

K.J. SENGUPTA, J. For the Appellant : Mehta, Adv. For the Respondents : Basu, Sr. Adv. ORDER K.J. Sengupta, J. 1. By this writ petition the petitioner has challenged the impugned circular being No. 28 (RE): 98 dated 28th July, 1998 being Annexure-GG to the petition. Admittedly, the writ petitioners are the exporters of the textile goods namely Gents jackets with or without lining both knitted and woven. In this case the petitioner's grievance is that in terms of the export pol... ... ...

Hon'ble Judges P.G. Chacko (J) and Jeet Ram Kait (T), Members For Appellant : G. Suresh, C.A. For Respondents : C. Mani, JDR ORDER Jeet Ram Kait, Member (T) 1. This appeal filed by M/s. Lakshmi Machine Works Ltd., the appellants herein is directed against the Order-in-Original No. 16/2002 dated 22.3.2002 passed by the Commissioner of Central Excise, Coimbatore, whereby the Commissioner has disallowed Modvat Credit of Rs. 1,62,69,109 (Rupees One crore sixty two lakhs sixty nine... ... ...

For interest on wrongly availed IGST credit, the relevant balance is the combined input tax credit available under the IGST, CGST and SGST heads of the electronic credit ledger. No interest arises where that combined balance never falls below the wrongly availed amount between availment and reversal, even if the separate IGST balance falls below it. If the aggregate balance falls below that amount, utilisation and interest are limited to the shortfall. Compensation cess credit is excluded because it can be used only for compensation cess.

A. VARDARAJAN, BAHARUL ISLAM AND S. MURTAZA FAZAL ALI, JJ. For the Appellant : R.K. Garg, S.S. Bhatnagar, V.J. Francis and Sunil Kumar Jain, Advs For the Respondents : R.K. Bhatt, Adv. JUDGMENT 1. This appeal by special leave has been directed against the judgment and order passed by the Allahabad High Court dismissing two appeals filed by the appellants before it. The appellants were convicted under Sections 302, 307 and 323 all read with Section 149 of the Penal Code. They were sen... ... ...

Recipients of deemed export supplies may avail input tax credit while claiming refund, provided the equivalent claim is debited from the electronic credit ledger. Their undertaking must confine the claim to invoices reported in Statement 5B, limit it to input tax credit availed in the valid return, and confirm that the supplier has not claimed refund. Supplier claims continue to require the recipient's undertaking not to claim refund or avail input tax credit.

Head office input tax credit for third-party common services may be distributed through the optional Input Service Distributor mechanism or through tax invoices to concerned branch offices, subject to attribution or actual provision. Use of the Input Service Distributor mechanism requires registration. Where a branch office has full input tax credit, the invoiced value of head-office services is deemed open market value; if no invoice is issued for a particular service, a nil value may be so deemed.

DORAISWAMY RAJU AND DR. ARIJIT PASAYAT, JJ. For the Appearing Parties : Mukul Rohatgi, Additional Soliciter General, K.T.S. Tulsi and Sushil Kumar, Sr. Advs., Aparna Bhat, P. Ramesh Kumar, Priya Kiran, Archana Palkar Khopde, Hemantika Wahi, Nikhil Goel, Kailash Chand and Sanjay Jain, Advs. JUDGMENT Arijit Pasayat, J. 1. These two applications "for directions and modification of the judgment and order dated 12.4.2004 in Crl. Appeal Nos. 446-449 of 2004 and Crl. Appeal Nos. 450-452 of ... ... ...

The special GST procedure requires registered manufacturers of specified goods to report filling and packing machines through prescribed portal forms, resulting in a unique machine identification number. Additional machine installations and removals must be reported within 24 hours, while production-capacity declarations made to other bodies must also be furnished. Manufacturers must maintain daily records of inputs, waste, electricity and generator readings, shift-wise machine production, and product-wise and brand-wise clearances at each place of business.

COVID-19 extension of limitation applied only to the prescribed statutory period for filing an insolvency appeal and did not extend the additional period available for condonation of delay. Where an appellant knew of the impugned order but neither filed the appeal nor sought a certified copy within the prescribed period, the conditions for invoking the extension were not satisfied. The appeal was consequently barred by limitation.

Money-laundering allegations concerning state public-service examinations identify two alleged streams of proceeds of crime: corporate social responsibility funding allegedly routed to an institution controlled by the former commission chairman in return for favouring selected candidates, and money allegedly collected from candidates and families for advance access to examination papers and secured selection. The alleged CSR payment was projected as legitimate institutional funding, while candidate-related collections were allegedly possessed, used, transferred, or projected as legitimate transactions.

GST refund eligibility for accumulated input tax credit under section 54(3), for tax periods from January 2022 onward, is confined to eligible invoices reflected in FORM GSTR-2B for the relevant or earlier tax periods. Refund applicants must undertake electronic repayment with interest if section 16(2)(c) requirements are later unmet. Exporters who paid integrated tax after missing export or payment-realisation timelines may, after actual export or realisation, claim eligible unutilised credit and integrated tax refund, but not refund of interest.

Criminal review under Article 137 and Order XL is not a rehearing and requires a demonstrated miscarriage of justice, including an error apparent on the face of the record. The rarest of rare sentencing framework requires an individualised assessment of each convict's role; inconsequential alleged errors do not justify reopening differentiated death sentences. A prior minority preference for life imprisonment does not alone establish a basis to review a majority-confirmed death sentence. For liability under TADA, intention to strike terror must be established from the evidence as a whole; natural and probable consequences do not conclusively prove that specific criminal intent.

Criminal review under Article 137 and Order XL Rule 1 is an exceptional remedy confined to correcting manifest or patent error, glaring omission, or miscarriage of justice; it cannot serve as a rehearing or an appeal in disguise. Finality may be disturbed only on substantial and compelling grounds. In capital sentencing, the rarest of rare assessment depends on the offence's nature, gravity, and societal impact. A prior acquittal or life sentence, or a dissent favouring acquittal or life imprisonment, does not independently constitute a mitigating circumstance or ground to review a death sentence. Capital-sentence finality remains unless a grave review error is independently established.

Supplies of agricultural farm produce in packages containing more than 25 kilograms or 25 litres are excluded from the expression "pre-packaged and labelled" under the Punjab GST exemption framework, notwithstanding the Legal Metrology Act, 2009 and rules made under it. The proviso applies from 15 July 2024, so supplies exceeding either stated package quantity threshold are not regarded as within that expression.

A goods transport agency may opt to pay GST itself on services supplied during a financial year. For the financial year 2023-24, the option was required to be exercised on or before 31 May 2023. A GTA commencing business or crossing the GST registration threshold may exercise the option by furnishing a declaration in Annexure V within 45 days of applying for registration or one month from obtaining registration, whichever is later.

Annual return filing exemption applies to registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees. Such persons are exempt from filing the annual return for that financial year under the Punjab Goods and Services Tax framework. The exemption operates with effect from 10 July 2024.

Holding shares in a subsidiary by its holding company, per se, does not constitute a supply of services and is not liable to GST. Securities, including shares, are neither goods nor services, and their purchase, sale, or holding alone is not a supply. A classification entry concerning holding-company services does not independently establish taxability; an identifiable supply satisfying the statutory requirements must exist.

GSTAT appeal filing through an advocate's or authorised representative's own login raises whether an appeal lodged for a taxpayer will also be displayed in that taxpayer's GSTAT dashboard or login. The issue concerns the linkage between representative-filed appeals and taxpayer-facing portal visibility, without specifying the governing portal procedure or resulting dashboard treatment.