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Challan issuance rules allow principal or job worker to issue and endorse transfers between job workers. Amendments permit challans for goods sent from one job worker to another to be issued by either the principal or the sending job worker and to be successively endorsed by intervening job workers noting quantity and description; designate an officer not below Additional Commissioner (Directorate General of Safeguards) as Secretary to the Authority; clarify quorum and majority decision-making with Chairman's casting vote; allow the Authority to refer matters back to the Director General of Safeguards for further investigation; amend provisos and allowances language; expand standing explanations to cover alleged failures to pass on tax rate reductions or input tax credit benefits; and exclude leasing of parcel space by Railways from rail-transport expressions.
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Provisions expressly mentioned in the judgment/order text.
Challan issuance rules allow principal or job worker to issue and endorse transfers between job workers.
Amendments permit challans for goods sent from one job worker to another to be issued by either the principal or the sending job worker and to be successively endorsed by intervening job workers noting quantity and description; designate an officer not below Additional Commissioner (Directorate General of Safeguards) as Secretary to the Authority; clarify quorum and majority decision-making with Chairman's casting vote; allow the Authority to refer matters back to the Director General of Safeguards for further investigation; amend provisos and allowances language; expand standing explanations to cover alleged failures to pass on tax rate reductions or input tax credit benefits; and exclude leasing of parcel space by Railways from rail-transport expressions.
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