Appointment of Common Adjudicating Authority centralises adjudication for a DRI-originated show cause notice involving named parties.
The Central Board of Excise and Customs appoints the Joint/Additional Commissioner of Customs (Airport), Indira Gandhi International Airport, New Delhi as Common Adjudicating Authority to exercise the powers and duties of three specified Customs adjudicating officers for adjudicating matters arising from a show cause notice issued by the Additional Director, Directorate of Revenue Intelligence, Chennai Zonal Unit dated 31 January 2014 concerning Shri A. Kirishnamoorthy and others.

Common adjudicating authority appointed to hear the show cause notice against M/s Hyundai Rotem arising from DRI proceedings.
The Central Board of Excise and Customs appoints the Assistant Commissioner of Customs, Import & General, New Custom House, New Delhi as Common Adjudicating Authority, empowered under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, to exercise the powers of specified Assistant Commissioners for the sole purpose of adjudicating the DRI show cause notice issued to M/s Hyundai Rotem.

Common Adjudicating Authority designated to adjudicate Customs show cause notices arising from a DRI investigation.
Appointment of a Common Adjudicating Authority under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, designating the Additional/Joint Commissioner of Customs, Custom House, Navrangpur, Ahmedabad to exercise powers and duties for adjudicating matters arising from a Directorate of Revenue Intelligence show cause notice dated 27 February 2013 against specified corporate entities and others.

Common Adjudicating Authority appointment consolidates adjudication of customs show cause notices for a specified respondent.
Pursuant to sections 4(1) and 5(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Additional/Joint Commissioner of Customs (Port-Import), Chennai as the Common Adjudicating Authority to exercise the powers and duties of several named customs adjudicating officers for the limited purpose of adjudicating show cause notices issued by revenue intelligence concerning M/s Faiveley Transport Rail Technologies India Limited.

Common Adjudicating Authority appointment designates authority to adjudicate customs show-cause notices under the Customs Act.
Appointment of a Common Adjudicating Authority designates the Additional Commissioner of Customs, Commissionerate of Customs (Preventive), Jodhpur, to exercise powers and discharge duties under the Customs Act for adjudicating specified show-cause notices arising from an investigation by the Directorate of Revenue Intelligence, Regional Unit, Jaipur, thereby consolidating adjudicatory jurisdiction and transferring responsibility to the appointed authority.

Appointment of Common Adjudicating Authority to consolidate adjudication of DRI show cause notices against specified import matters.
The Central Board of Excise and Customs appoints the Additional/Joint Commissioner of Customs, ICD, G.T. Road, Sahnewal, Ludhiana as the Common Adjudicating Authority empowered under sections 4(1) and 5(1) of the Customs Act, 1962 to exercise the powers and discharge duties of specified Additional/Joint Commissioners at Ludhiana (ICD G.T. Road), Tughlakabad (ICD), New Delhi, and Nhava Sheva (Import) for adjudicating matters arising from the show cause notice issued in respect of M/s Komal Enterprises and others.

Common Adjudicating Authority appointed to consolidate adjudication of show cause notices relating to M/s K.S. Worth International.
The Central Board of Excise and Customs appoints the Additional/Joint Commissioner of Customs, CGO Complex II, Ghaziabad, as the Common Adjudicating Authority empowered to exercise the powers and discharge the duties of specified Customs adjudicating officers for adjudication of show cause notices issued by the Directorate of Revenue Intelligence (Delhi Zonal Unit) dated 10 April 2012 concerning M/s K.S. Worth International and others, under the statutory provisions of the Customs Act, 1962.

Appointment of Special Public Prosecutors under the PMLA to conduct Directorate of Enforcement cases before Special Courts nationwide.
The Central Government appoints specified Assistant Legal Advisors of the Directorate of Enforcement as Special Public Prosecutors to conduct all cases on behalf of the Directorate before Special Courts throughout India under the Prevention of Money Laundering Act, listing the named appointees and citing the statutory provisions that confer the appointing authority; the notification is later superseded by a subsequent notification.

Exchange Rate Determination sets conversion rates for import and export valuation, effective from notified date.
The Central Board of Excise and Customs determines specified conversion rates for each foreign currency for purposes of customs valuation under section 14, effective from the notified date, superseding the prior notification, with separate rates for imported and export goods set out in Schedule I and Schedule II.

Salary revision for Competition Commission members: consolidated pay set and housing and vehicle allowances removed, effective retrospectively.
Rule 3 of the Competition Commission of India (Salary, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Rules, 2003 is substituted to provide that the Chairperson shall be paid a consolidated monthly salary of four lakh fifty thousand rupees and every Member a consolidated monthly salary of three lakh seventy five thousand rupees, and they shall not be entitled to any allowance relating to house and vehicle, with effect from 1 July 2013.

T-2 submission format revised for Delhi VAT: web/SMS filing now requires specified invoice, commodity and transporter details.
The notification revises the Form T-2 and prescribes that summarized invoice details must be submitted via a web based mobile application or SMS, specifying a short summary format (invoice number, Delhi VAT rate, VAT rate wise invoice amount) and an annexed detailed online Form T-2. The revised form requires per invoice fields covering invoice particulars, purchase type, supplier details, goods arrival dates, commodity specifics, mode of transport, dispatch and delivery places, and transporter information; a separate Form T-2 is required for each invoice.

VAT form changes: amendments revise DVAT forms, add TDS deduction treatment and change composition tax computation.
The Amendment Rules revise DVAT forms and computations: substitute Form DVAT 38; modify DVAT 17 to add an "any other rate (composition/other)" entry, require deduction at source details with attached TDS certificates and adjust the Net Tax formula to subtract such deductions; omit the word "civil" from Annexure 2B of DVAT 16 and DVAT 31; omit Form DVAT 51; and delete sub rule (1) and its proviso from Rule 67. Changes commence on publication in the Delhi Gazette.

Remuneration revision for commission members: consolidated salaries established and house and vehicle allowances expressly excluded.
Amendment prescribes consolidated monthly pay for the Chairperson and Members and excludes entitlement to house and vehicle allowances, with the substituted pay rule deemed effective from 1 July 2013; the notification invokes the Competition Act and includes a retrospective-effect declaration that no person's interest shall be adversely affected.

Central Sales Tax amendments require electronic Form 9 reconciliation returns, seven year retention of statutory forms, and Forms 10/11 for registration changes.
Amendments require dealers to file an electronic Reconciliation Return in Form 9 within six months from year end (with revision allowed until the next financial year subject to a possible three month Commissioner extension), retain original statutory forms for seven years, and follow Form 9 reporting rules for turnover, forms received, tax liability and pendency; new rule 10A mandates Form 10 for cancellation and Form 11 for amendment of CST registration processed under the DVAT Act.

Avoidance of double taxation: Agreement allocates taxing rights between India and Romania and provides mechanisms to prevent fiscal evasion.
An international tax treaty between India and Romania sets rules to avoid double taxation and prevent fiscal evasion by defining residents, permanent establishment and other terms; allocating taxing rights by income category (including business profits, immovable property, dividends, interest, royalties and capital gains); providing withholding limits and exceptions where income is effectively connected with a permanent establishment or fixed base; and establishing mechanisms for elimination of double taxation, non discrimination, exchange of information, mutual agreement procedure, assistance in tax collection and limitation of benefits.

Avoidance of double taxation: treaty sets residence, permanent establishment rules and withholding limits to allocate taxing rights.
Notification under section 90 gives effect in India from 1 April 2014 to the India-Latvia Agreement for avoidance of double taxation. The Agreement applies to residents and taxes on income, defines key terms and fiscal years, prescribes residence tie breaker rules, and establishes a comprehensive permanent establishment definition with activity based thresholds and profit attribution rules. It allocates taxing rights for immovable property, business profits, shipping, dividends, interest and royalties (subject to source state withholding limits), provides methods for elimination of double taxation, and contains mutual agreement, information exchange, collection assistance and limitation of benefits provisions.

Minimum export price removal on onions ends MEP restriction, allowing exports to proceed without the prior MEP requirement.
The Central Government amends an export-policy provision to remove the Minimum Export Price (MEP) on onions with immediate effect; the MEP requirement on onion exports is stated to be removed until further orders.

Appointment of Committee Members under the Income-tax framework institutes a three-year term for the National Committee for social and economic welfare.
The Central Government appoints fourteen specified persons as Chairman and Members of the National Committee for Promotion of Social and Economic Welfare under the Income-tax Act and Income Tax Rules, naming each appointee and their affiliation, for a tenure of three years commencing on the notification date to replace the prior committee whose term expired.

FDI in pharmaceuticals: full automatic approval for greenfield projects; brownfield requires government route and restricts non compete.
Amendment substitutes entry 25 in Annex B of Schedule I to provide that greenfield pharmaceutical projects are eligible for full foreign investment via the automatic route, while brownfield pharmaceutical projects require government approval and may be subject to conditions; inclusion of non compete clauses is disallowed except in special circumstances with approval from the designated authority.

Refund of CENVAT credit allowed to notified service providers subject to procedural safeguards and eligibility criteria.
Refund of CENVAT credit is allowed to providers of specified partial reverse charge services where the recipient is liable to pay service tax, limited to the unutilised CENVAT credit attributable to those services and capped by the service tax liability of the recipient for the half year. Eligible credit excludes inputs/input services received before 1 July 2012. Claimants must debit their CENVAT account when claiming, may restore disallowed amounts, submit one claim per half year in Form A within one year of the return due date, attach ST 3 returns and required enclosures, and respond to any document calls by the tax officer who must verify the claim before sanction.