Common Adjudicating Authority appointment centralises adjudication of a customs show cause notice against M/s Handen Climate Systems India Private Limited.
The Central Board of Indirect Taxes and Customs appoints the Commissioner of Customs, ICD Patparganj & other ICDs, Ghazipur, Delhi as Common Adjudicating Authority to exercise the powers and duties of the adjudicating officers listed, for adjudication of the Demand cum Show Cause Notice issued to M/s Handen Climate Systems India Private Limited.

Common Adjudicating Authority appointment centralises adjudication of show cause notices against M/s Sanden Vikas India Pvt Ltd.
Appointment of a Common Adjudicating Authority (CAA) to centralise adjudication of specified Demand cum Show Cause Notices issued to M/s Sanden Vikas (India) Private Limited. The Central Board of Indirect Taxes and Customs, invoking powers under the Customs Act, designates an officer to exercise the powers and discharge duties of multiple named adjudicating authorities with respect to the listed notices, thereby reassigning adjudicatory responsibility for those notices to the appointed CAA.

Pension fund exemption requirements: foreign pension funds must meet regulatory, reporting and certification conditions for tax exemption.
The rules prescribe that foreign pension funds seeking exemption must be regulated under foreign law, administer assets for statutory retirement or similar plans, restrict earnings and assets to beneficiary obligations without commercial activity, intimate each Indian investment quarterly using Form No. 10BBB, and file annual returns with a compliance certificate in Form No. 10BBC from an accountant confirming compliance and detailing eligible investments and disposals.

GST notification amendment extends the specified compliance date under the Uttarakhand goods and services tax framework.
The Uttarakhand Government amended an existing GST notification by substituting the date in the first proviso of the third paragraph. The earlier date, 15 July 2020, was replaced with 31 August 2020, thereby extending the specified time limit under the notification. The amendment was issued in public interest under the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council.

GSTR-3B filing deadline extended: larger turnover taxpayers must file earlier while smaller turnover taxpayers get a later date.
Amendment inserts two provisos to Notification No. 29/2020 requiring FORM GSTR-3B for May 2020 to be furnished electronically through the common portal: taxpayers with aggregate turnover above a specified threshold must file on or before 27th June, 2020; taxpayers with aggregate turnover at or below that threshold and whose principal place of business is in Jharkhand must file on or before 14th July, 2020. The amendment is issued under section 168 and rule 61(5) and is deemed effective from 3rd April, 2020.

Extension of Compliance Deadlines under Jharkhand GST provides automatic time relief and limited e way bill validity extension.
Statutory timelines for actions and compliances under the Jharkhand GST that fell during 20 March 2020 to 29 June 2020 are extended until 30 June 2020 for proceedings, orders, notices, filings and furnishing of returns and documents, subject to specified exclusions; separately, e-way bills whose validity expired in the initial pandemic window are deemed extended until 30 April 2020, with the notification effective from 20 March 2020.

Anti-dumping duty extension: caustic soda imports from specified countries remain subject to duty until further amendment or revocation.
Amends Notification No. 42/2015 Customs (ADD) by inserting paragraph 3 to provide that the anti dumping duty on caustic soda originating in or exported from the People's Republic of China and the Republic of Korea shall remain in force up to and inclusive of 17th November, 2020, unless revoked, superseded or amended earlier.

Faceless Assessment Scheme: centralized electronic management of income tax assessments with national and regional units handling assessments and verification.
A centralized Faceless Assessment Scheme designates the NeAC as the electronic gateway and multiple ReACs with distinct AU, VU, RU and TU units to perform assessment, verification, review and technical functions; all communications to taxpayers and third parties are to be routed through NeAC via departmental electronic portals.

Tariff value fixation establishes prescribed import valuation benchmarks for specified commodities and defined forms of precious metals.
Fixation of tariff values for specified imported goods by exercise of powers under sub-section (2) of section 14 of the Customs Act, 1962, achieved by substituting new TABLE 1, TABLE 2 and TABLE 3 in the principal customs non tariff notification to prescribe tariff values for identified edible oils, brass scrap, poppy seeds, areca nut and specified forms of gold and silver for customs valuation purposes.

Anti-dumping duty extension on DPP Red 254 maintains existing duties on imports from China PR pending review.
Extension of the anti-dumping duty on Diketopyrrolo Pyrrole Pigment Red 254 (DPP Red 254) from China PR is effected by amending Notification No. 41/2015-Customs (ADD): the table entry for the relevant serial number is substituted with a general territorial description and a saving paragraph is inserted to keep the specified duties in force for an additional limited period unless revoked, superseded or amended earlier, pursuant to the continuation-review powers under the Customs Tariff Act and applicable rules.

GST amendments: retrospective tax adjustments and compliance rules alter invoice, registration, credit and penalty liabilities.
Amendments to the Haryana GST Act modify definitions to include specified territories and extend several provisions to services; adjust registration cancellation grounds; permit administrative extensions for compliance; enable the Government to designate or dispense with tax invoice requirements; require prescribed tax deduction at source certificates; alter transitional input tax credit timelines with retrospective effect; expand offence and penalty provisions to hold benefit retaining persons liable; extend limitation periods; amend Schedule II by removing "whether or not for a consideration"; and provide specified retrospective exemption and rate adjustments without allowing refunds of tax already collected.

Central Authority governance: Chief Commissioner allocates business, authorises contracts, and controls publication of decisions.
The regulations vest transaction of the Central Authority's business in the Chief Commissioner, who allocates business, oversees administrative matters, delegates powers, and controls publication of decisions; every decision must be recorded. Contracts require written signatures by authorised officers, documents may be verified by officers authorised by the Chief Commissioner, and the Common Seal may be affixed only on a resolution in the Commissioner's presence. Non-official attendees may receive discretionary reimbursement, and procedural irregularities not affecting merits do not invalidate acts.

Tariff value fixation for specified imports preserves prescribed values for edible oils, metals, seeds and nuts under Customs Act.
The Central Board substitutes Tables 1-3 in the principal notification under section 14(2) of the Customs Act, setting tariff values for edible oils, brass scrap, poppy seeds, areca nuts and specifying separate tariff valuations and scope for gold and silver in various forms, with noted entries remaining unchanged and explanatory exclusions provided for certain silver and gold articles.

Concurrent exercise of income-tax powers authorised; regional e-assessment centres granted verification jurisdiction over specified cases nationwide.
Principal Commissioners of Income-tax designated as PCIT (ReAC) (VU) are authorised to exercise concurrent powers under the Income-tax Act and act as Prescribed Authority for verification functions, with authority to hold additional charge and to exercise powers in respect of specified territories, persons, incomes or cases where information exists with the Directorate of Income-tax (Systems). Principal Commissioners may delegate to Additional or Joint Commissioners, who may further delegate to Deputy, Assistant Commissioners or Income-tax Officers, as specified in the Schedule.

Faceless Assessment powers assigned to Regional e Assessment Centres to exercise Assessing Officer functions and enable remote assessments.
Direction under section 120 designates specified Regional e-Assessment Centres and listed Income-tax Authorities in the Schedule to exercise concurrently the powers and functions of Assessing Officers to conduct Faceless Assessment proceedings, with the Schedule enumerating each office by designation and headquarters and Notes recording substitutions or omissions by later notifications; the notification is effective from the date of issue.

Faceless Assessment: NeAC income-tax authorities authorised to exercise Assessing Officer powers for specified territories, persons and cases.
The notification directs that the Income-tax Authorities of the National e-Assessment Centre (NeAC), headquartered in Delhi and listed in the Schedule, shall exercise the powers and functions of Assessing Officer concurrently to facilitate Faceless Assessment proceedings in respect of territorial areas, persons or classes of persons, and cases or classes of cases as set out in Schedule-1 to Notification No. 50 of 2014; the direction takes effect from 13th August, 2020.

Jurisdictional authorisation of income-tax authorities expands under Schedule-IV, extending specified Principal Commissioners' powers across designated areas.
The notification inserts serial 67a designating the Principal Commissioner/Commissioner of Income-tax, Srinagar, with jurisdiction over all districts of the Union Territories of Jammu & Kashmir and Ladakh, specifying classes of persons and cases covered. It also inserts clause (db) authorising specified Principal Commissioners/Commissioners in a newly added Schedule-IV to exercise powers and perform functions for designated cases, persons and incomes within the jurisdictions set out in that Schedule, in addition to their existing jurisdiction.

Reorganisation of income tax authorities substitutes a revised schedule of designations and jurisdictions, made effective in August under statutory powers.
The notification substitutes a revised schedule enumerating designations, headquarters and jurisdictional allocations of Income tax authorities, pairing each principal designation with its headquarters and listing subordinate Commissionerates (including TDS posts) under each Chief Commissioner or Principal Chief Commissioner, and incorporates corrigenda to correct textual entries; the amendment is issued under powers of the Income tax Act and takes effect from a date in August 2020.

Faceless Assessment procedure centralises automated allocation and electronic completion of income tax assessments with video hearings permitted.
Faceless Assessment replaces E-assessment and centralises assessment proceedings in a National e-Assessment Centre which issues notices under section 143(2), allocates cases to Regional assessment units via automated systems, and coordinates requests for information, verification and technical assistance. Draft assessment orders and proposed penalty proceedings are prepared by assessment units, reviewed under a Board-specified risk management strategy, and finalised after offering show-cause opportunities; personal hearings and recording of statements, where permitted, are conducted exclusively through video conferencing. Electronic records and penalty records are transferred to jurisdictional Assessing Officers after completion, and administrative standards and e-proceeding processes are to be laid down by the Principal Chief Commissioner or Principal Director General with Board approval.

Faceless Assessment: centralised electronic procedure for notices, automated case allocation, draft orders, and video-conferenced hearings.
The amendments rename the E-assessment Scheme as Faceless Assessment, extend its scope to include assessments under section 144, incorporate the Income-tax Rules, 1962, and add audit expertise to unit competencies. NeAC initiates assessments by notice under section 143(2); cases are auto-assigned to Regional units which may requisition information, request verifications, or seek technical assistance. Draft orders, including penalty particulars, are reviewed under a Board-prescribed risk management strategy, may be finalised, returned for show-cause, or referred for review; final electronic records are transferred to the Assessing Officer. Communications and hearings are exclusively electronic, with limited exceptions and approved video-conferenced personal hearings.