Government of Goa OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vikrikar Bhavan, Old High Court Building, Panaji Goa Pin code 403001 CCT/26-4/2017-18/D/682 Dated: 17Th June, 2021 CIRCULAR (No. 11/2020-21 - GST) Subject: Various representations have been received seeking clarification on some of the issues relating to GST refunds. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the Comm... ... ...

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. 15/2023 (PP6/GST/82/2023) Dated 14.08.2023 Sub: - Regarding. Ref: Circular No. 199/11/2023-GST, dated 17.07.2023, issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. In the ref... ... ...

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 ... ... ...

PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 15th December, 2023 No. S.O. 90/P.A.5/2017/S.148/2023.- In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017)(hereinafter referred to as the said Act), and all other powers enabling him in this behalf, on being satisfied that it is necessary in the public interest so to do, the Governor of Punjab, ... ... ...

JUSTICE SHARAD KUMAR SHARMA MEMBER (JUDICIAL) AND JATINDRANATH SWAIN MEMBER (TECHNICAL) Present : For the Appellant: Mr. J Narayanaswamy, Advocate. For Respondents: Mr. Ankur S. Kulkarni, Advocate for R1. ORDER 1. The Appellant herein has preferred this Appeal under Section 61(1) of I & B Code, 2016, wherein it puts a challenge to the Impugned Order of 13.01.2020, as it has been passed by the NCLT, Bangalore Bench in IA No. 12/2020, as preferred in CP(IB) No. 155/BB/2018. The Comp... ... ...

Raipur, Sep 23 (PTI) The ED has claimed that arrested former Chhattisgarh Public Service Commission (CGPSC) chairman Taman Singh Sonwani received Rs 45 lakh through an institution controlled by him in return for favouring a businessman's son and daughter-in-law in the 2021 state service examination. The money he received was shown as corporate social responsibility (CSR) funding, it said, adding that the total proceeds of crime in this case is quantified so far to the tune of Rs 3.28 crore. ... ... ...

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. 13/2023 (PP6/GST/82/2023) Dated 14.08.2023 Sub: . Ref: Circular No. 197/09/2023-GST, dated 17.07.2023, issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. ***** In the refere... ... ...

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.

Banking-service contingency arrangements require Public Sector Banks and Regional Rural Banks to operate normally on Sunday, 27 September 2026, ahead of a proposed three-day bank strike. Reserve Bank approval permits bank branches, offices, ATM-linked branches and currency chests to remain fully operational. Customers are advised to use mobile banking, ATMs, internet banking, BC Points and UPI if the strike occurs, and to complete essential transactions in advance.

Recognised market infrastructure institutions must comply with institutional and individual codes of conduct, establish specified committees, and adopt key management personnel compensation policies containing malus and clawback arrangements. They must identify core and critical functions, place them in critical operations, regulatory and control, and other-function verticals, and ring-fence regulatory, legal, compliance, risk management and investor-grievance functions. Governance requirements address board composition, director eligibility, public interest director and managing director tenure, conflicts, disclosures and Authority-appointed directors. Clearing corporations must also maintain orderly winding-down arrangements for settlement, positions and member assets.

Inflationary pressures, robust demand, price rises and adverse supply developments are expected to lead to policy-rate tightening by RBI. Fitch anticipates a 25-basis-point rate rise in October, further tightening in early 2027, followed by easing in 2028. Growth projections were upgraded following stronger-than-expected June-quarter activity, but activity is expected to moderate as the effects of GST rationalisation and income-tax cuts recede, manufacturing and services slow, and below-normal monsoon conditions affect activity.

Section 153D makes prior approval by the competent supervisory authority a mandatory condition before passing an assessment under Section 153A. Approval granted on draft orders before completion of required enquiries is ineffective where the approving authority records insufficient time to verify the investigations and directs further verification. If further enquiries are then conducted under Section 142(1), the revised final assessment orders must be placed before the competent authority for fresh prior approval. Passing final orders without such approval renders the assessments void for non-compliance with Section 153D.

GST registration is not required afresh for an IRP/RP where all FORM GSTR-1 statements and FORM GSTR-3B returns for periods before appointment have been furnished under the corporate debtor's existing registration. A subsequent change of IRP/RP is treated as a change of authorised signatory and does not require another registration. Merchant-exporter export conditions expiring during the specified COVID-19 period, and FORM GST ITC-04 for the quarter ending March 2020, are extended to 30 June 2020.

The Regulations are corrected to standardise the numbering of sub-regulations and to renumber regulations 6, 7 and 8 as regulations 5, 6 and 7. Internal references are also corrected, including the substitution of clause 51 for clause 50, clause (sa) for sub-section (sa), sub-regulation (1) for sub-regulation (i), and clauses (a) and (b) of sub-regulation (1) for clauses (i)(a) and (i)(b).