Appeal to the High Court: appeals against Board for Advance Rulings must follow jurisdictional High Court filing procedure.
A new rule 44FA prescribes that appeals to the High Court against rulings or orders of the Board for Advance Rulings, brought by the assessee or by the Assessing Officer on directions of the Principal Commissioner or Commissioner, must be filed in the same form and manner as provided in the applicable procedure of the jurisdictional High Court.

Customs deposit exemption under Section 51A(4) - effective date deferred to 30th November 2022 by notification amendment.
The Central Board of Indirect Taxes and Customs amends Notification No.19/2022 Customs (N.T.) by substituting the date "1st June, 2022" with "30th November, 2022" in clause 2, thereby deferring the effective commencement of the exemption for deposits under Section 51A(4) of the Customs Act, 1962 for payments made through the electronic cash ledger.

Exemption from electronic ledger payments: deposits for all persons and goods suspended from ledger payment obligations temporarily.
The notification exempts deposits for all classes of persons and all categories of goods from the obligation to make payments through the electronic cash ledger and the electronic duty credit ledger under the relevant provision of the Customs Act, suspending the ledger-based payment requirement and applying universally for the specified effective period.

Fixation of tariff values for imports under Customs law updates valuation for oils, metals and areca nut.
Fixation of tariff values by exercise of powers under section 14(2) of the Customs Act, 1962, substituting TABLE-1, TABLE-2 and TABLE-3 in the principal Customs (N.T.) notification to specify US dollar tariff values per metric tonne for edible oils, brass scrap and areca nut, and per weight unit for defined forms of gold and silver, with effectiveness from 1 June 2022.

GST notification amendment adds specific brick and tile tariff entries to the state schedule, effective from the stated date.
Amendment inserts four new table entries into Notification No.14/2019 State Tax covering fly ash bricks or fly ash aggregate and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, identified by tariff headings for inclusion in the notification's schedule.

GST notification amendment adds specific bricks and tiles to the notified goods list, altering state GST coverage.
Insertion into Notification No. 10/2019 State Tax adds specified goods to the notification Table: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment modifies the Table by inserting these entries after serial number 3 and is deemed effective from the 1st day of April, 2022, under the powers conferred by sub section (2) of section 23 of the Jharkhand GST Act.

Anti-dumping duty extension on jute imports from Bangladesh and Nepal maintained under Customs Tariff Act, prolonging duty period.
Extension of anti-dumping duty is ordered on specified jute products from Nepal and Bangladesh by substituting the operative paragraph of the principal notification to continue the levy; this follows a continuation review initiated under the Customs Tariff Act and relevant anti-dumping rules and preserves the regulatory effect of duties on enumerated jute goods pending revocation, supersession, or amendment.

Foreign approval requirement: Cross-border mergers with companies from land-bordering countries require Form CAA-16 declaration at application stage.
A mandatory declaration under Rule 25A must be submitted in Form No. CAA-16 with the application under section 230 where a compromise, arrangement, merger or demerger involves a company incorporated in a country sharing a land border with India. The declaration must state whether prior approval under the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 is not required or, if required, confirm that such approval has been obtained and is enclosed.

Late fee waiver for delayed GSTR-4 filing in a limited compliance window, easing penalty for specific financial year submissions.
Waiver of the late fee payable under section 47 is granted for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the specified limited period by insertion of a proviso amending Notification No. F.12(46)FD/Tax/2017-Pt.III-153.

Anti-dumping duty extension on Styrene Butadiene Rubber remains in force unless revoked, superseded, or amended by authorities.
The Central Government amended Notification No. 43/2017-Customs(ADD) to extend the anti-dumping duty on Styrene Butadiene Rubber (1500 and 1700 series) originating in or exported from the European Union, Korea RP and Thailand, maintaining the duty in force up to and inclusive of 31st October, 2022, unless revoked, superseded or amended earlier, following initiation of a continuation review under the Customs Tariff Act and Anti dumping Rules.

Authority for issuance of income-tax notices designated to Assistant/Deputy Commissioner (International Taxation), enabling prescribed-authority powers.
The Central Board of Direct Taxes authorises the Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi as the Prescribed Income-tax Authority for issuing notices under sub-section (2) of section 143 read with Rule 12E, superseding the earlier notification; effect is upon publication in the Official Gazette.

Power under section 9(1) corrected: notification amended to remove reference to sub section (5) of section 15.
An erratum corrects a prior GST notification by deleting the reference to sub-section (5) of section 15 so the notification is issued solely under the powers conferred by sub-section (1) of section 9; the GST Council recommended the deletion because sub-section (5) of section 15 was not the basis for any power exercised in the original amendment, and the Government issued the correction to rectify that error.

Late fee waiver for GSTR-4 filing granted by notification under TN GST Act for a specified relief period.
An amendment inserts a proviso waiving late fee for delay in furnishing FORM GSTR-4 for the 2021-22 financial year for the period from 1 May 2022 to 30 June 2022; the change is made under the Tamil Nadu GST Act and is deemed effective from 26 May 2022.

Faceless Penalty Scheme centralization streamlines penalty proposals, reviews and issuance via National Faceless Penalty Centre.
Amendments centralize the faceless penalty process under a National Faceless Penalty Centre: the penalty unit must prepare a penalty imposition proposal or written reasons for non-imposition, which the National Faceless Penalty Centre may direct to be enacted, dropped, or assigned to a penalty review unit via automated allocation. The review unit may concur or propose modifications and forward a report; the originating penalty unit then accepts or rejects modifications with reasons and either issues the penalty order or drops proceedings, serving communications through the National Faceless Penalty Centre.

Faceless penalty procedure centralises decision-making, redefines penalty units and mandates digital authentication and video hearings.
The Scheme centralises faceless penalty functions by redefining penalty unit and penalty review unit as Assessing Officers designated by the Board, removes references to regional centres, and prescribes a procedural flow whereby the penalty unit proposes imposition or non-imposition, the National Faceless Penalty Centre may direct imposition, dropping, or assignment to a penalty review unit, the review unit prepares a report and the originating penalty unit issues the final order or intimation; electronic authentication and exclusive video hearings through the National Faceless Penalty Centre are mandated.

Late fee waiver for delayed GSTR-4 filing grants temporary relief from late fees under amended state GST notification.
Waiver of the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is provided for a specified relief period by inserting a proviso in the existing notification, thereby relieving taxpayers from late fee charges for delays within that period.

Waiver of late fee for delayed filing of Form GSTR-4 provides temporary relief under a state GST amendment.
A proviso was inserted into the existing notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the financial-year return, the exemption applying only for the specified relief window and thereby altering late-fee liability for that return type.

Disallowance of fraudulent input tax credit debits in electronic credit ledger authorised to assistant commissioners to prevent refunds.
The amendment substitutes the Table in Notification No. 4 of 2020 effective 25.05.2022 to empower specified Assistant Commissioners and designated divisional officers to disallow or allow debits equivalent to fraudulent input tax credit in the electronic credit ledger when used to discharge tax liabilities or to claim refunds of unutilized amounts, including cases identified as bill trading by the intelligence wing.

Cancellation or suspension of registration: Assistant Commissioner in Divisional Intelligence Wing authorised for bill trading enforcement immediately.
The Assistant Commissioner (Adjudication/Investigation) in the Divisional Intelligence Wing is designated as the proper officer authorised to exercise powers and perform functions under the GST provisions relating to cancellation or suspension of registration and revocation of cancellation of registration in respect of registered persons found to be indulging in bill trading activities; the notification is effective immediately.

Composition tax goods list expanded to include fly ash bricks, building bricks, and earthen or roofing tiles.
Expansion of the composition tax goods list under the Uttarakhand Goods and Services Tax framework by inserting additional specified goods into the relevant table of the earlier notification. The added entries cover fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment is given deemed effect from 1 April 2022.