Section 415 governs the stay of tax recovery proceedings under a recovery certificate and the consequential amendment or cancellation of that certificate. The Tax Recovery Officer may grant additional time for payment of tax arrears, during which recovery remains stayed. If the outstanding demand is reduced through appellate or other proceedings, recovery of the reduced portion must be stayed while further proceedings remain pending. Once those proceedings become conclusive, the recovery certificate must be amended or cancelled to reflect the reduced tax liability.

Section 414 identifies the Tax Recovery Officer competent to recover tax arrears under a recovery certificate, based on the assessee's business location, residence, or location of movable or immovable property. Where property lies in more than one recovery jurisdiction, the originating officer may transfer the original certificate, or a certified copy for part of the demand, to the officer having jurisdiction over that property. Transfer may occur where full recovery is not possible locally or is needed for expeditious or effective recovery. The receiving officer recovers the amount as if the certificate had been drawn up by that officer.

Delay in filing was condoned, but the civil appeal was dismissed. No reasons, factual findings, statutory interpretation, or substantive legal issue are set out. The operative effect is dismissal of the civil appeal notwithstanding condonation of delay, without any stated legal principle or guidance on the underlying central excise dispute.

High-risk food products may be imported only through designated ports from 1 March 2023. The restriction covers milk and milk products, egg powder, meat and meat products including poultry and fish, infant foods, and specified nutraceutical, health-supplement, dietary-use, probiotic, prebiotic and special medical purpose foods. Import entry for these categories is permitted through 79 designated ports, with implementation measures operating as standing instructions for customs officers and staff.

GST audit completion for the financial year 2018-19 receives a three-month extension under Section 65(4) of the Bihar Goods and Services Tax Act, 2017. The extension applies to officers assigned to complete audits concerning 65 specified registered business entities across the Central, Magadh, Darbhanga, Purnea and East Divisions.

Section 413 enables recovery of tax arrears through a tax recovery certificate issued for an assessee in default or deemed to be in default. Recovery may proceed through attachment and sale of movable or immovable property or appointment of a receiver. Certificate-based recovery may operate alongside other recovery modes, and the assessee cannot challenge the certificate's correctness during recovery proceedings. The certificate may be cancelled or corrected for clerical or arithmetical mistakes. Specified property transferred without adequate consideration to close family members is also available for recovery.

AMP expenditure cannot be treated as an international transaction merely because it exceeds comparable AMP-to-sales ratios. Where purchase transactions were benchmarked under the Transactional Net Margin Method and Resale Price Method without identified defects, an adjustment based on alleged creation of marketing intangibles requires tangible material showing an arrangement with the associated enterprise. The Bright Line Test is neither a prescribed method nor a mandatory procedure for identifying or benchmarking an AMP transaction under the transfer-pricing framework. Accordingly, the AMP adjustment was unsustainable and the issue was resolved in favour of the assessee.

GST audit powers under Section 65 of the Bihar Goods and Services Tax Act, 2017 are conferred on designated Deputy Commissioners, Assistant Commissioners and a Joint Commissioner of State Tax for audits relating to the financial year 2019-20. The officers may exercise these powers only within their assigned zonal jurisdictions across the specified divisions, circles and zones.

Free online access to the Credit Pulse Report is available through the Bajaj Finance website. Users verify their registered mobile number through OTP authentication, provide identifying particulars including PAN and date of birth, and then view the available credit score. The report may be reviewed and downloaded to examine repayment history, active credit accounts, recent enquiries and other recorded credit information. Periodic review can help identify unfamiliar accounts, inaccurate repayment records, overdue amounts, unupdated information and changes in credit utilisation.

Penalty for default in payment of tax may be imposed in addition to tax arrears and applicable interest, including further amounts for a continuing default. The aggregate penalty cannot exceed the tax arrears. Before levy, the assessee must receive a reasonable opportunity of being heard, and penalty is barred where good and sufficient reasons for the default are established. Payment of tax before levy does not remove penalty exposure. If a final order wholly reduces the underlying tax amount, the penalty must be cancelled and any amount paid refunded.

Commissioner of State Tax-cum-Secretary for Bihar grants a three-month extension under section 65(4) of the Bihar Goods and Services Tax Act, 2017, for completion of GST audits relating to financial year 2018-19. The extension applies to designated officers auditing specified registered business entities in Patna East and Darbhanga divisions, including DEN Networks Ltd, Orient Blackswan Pvt Ltd, Bajrang Prasad Agrawal, Vikash Kumar Gupta, Binod Kumar Sah, and Ram Akbal Sudhir Ghee Trading Company.

Electronic Cash Ledger is being implemented in phases for customs payments from 1 April 2023. It operates through non-interest-bearing deposits that may be used to pay customs duty, integrated tax, compensation cess, interest, penalties, fees, and other liabilities. Courier shipment payments must be made through ECL from 1 May 2023, while specified transactions and TR-6 challan payments remain exempt pending later migration. Registered importers, exporters, customs brokers, couriers, and eligible UIN holders may deposit funds and make payments through the ICEGATE portal. Unused balances may be used later or claimed through the ECL refund process.

Standing Committee is constituted under sub-rule (4) of Rule 97 of the Bihar Goods and Services Tax Rules, 2017 to recommend proper utilisation of amounts credited to the Bihar Consumer Welfare Fund for consumer welfare. Chaired by the Commissioner State Tax, it includes tax administration, anti-profiteering, finance and consumer-protection representatives. The Additional Commissioner State Tax (C.I.B.) acts as Member Secretary, supporting the Fund-utilisation recommendation process.

GST demand limitation under Section 73 runs from the due date for the annual return; extensions of those due dates change its commencement, and pandemic-period exclusion must be applied when calculating the three-year period. A notice issued after the resulting deadline cannot be sustained under the ordinary limitation. Recourse to Section 74's five-year period requires the Assessing Officer's satisfaction, based on disclosed foundational facts, that fraud, wilful misstatement or suppression caused the tax shortfall or excess input tax credit. Audit objections and bare statutory assertions are insufficient. The show-cause notice and consequential order were set aside, with liberty for fresh Section 74 proceedings within the applicable extended limitation.

GST extended limitation under Section 74 requires pleaded foundational facts showing that fraud, wilful misrepresentation or suppression caused a tax shortfall or excess input tax credit. A bare allegation of suppression, audit objection or protective demand does not establish the assessing officer's independent satisfaction or a deliberate scheme to evade tax. Section 73 governs non-fraud cases, with notice issued at least three months before the statutory deadline for the order. Pandemic-related exclusions do not extend an otherwise expired notice period. Omission of Explanation 2 from 1 November 2024 prevents reliance on it for subsequent allegations. Fresh Section 74 proceedings require adequate pleaded facts and compliance with the remaining extended limitation.

Revisionary jurisdiction under Section 263 requires effective consideration of material already forming part of the assessment record and a reasonable opportunity of hearing. Valuation reports, financial statements, share-allotment records and bank statements furnished during assessment must be considered before revising the assessment. A short interval between issuance of the revision notice and an ex parte order does not provide an effective hearing. The revision order was set aside and remitted for fresh adjudication after consideration of the record and grant of reasonable opportunity.

Customs custodianship and Customs Cargo Service Provider status are conferred on Nhava Sheva Distribution Port Terminal Private Limited for the Shallow Water Berth and Coastal Berth terminal areas. The operator is custodian of imported goods until delivery to container freight stations or transhipment, and of export cargo until exportation; the Coastal Berth handles coastal goods only. The two-year approval requires compliance with customs cargo-area regulations, permits earlier review for non-compliance or governmental directions, and requires transfer of environmental consent into the operator's name.

Extension of the statutory time limit for return of inputs sent for job work is rescinded in relation to M/s GE Diesel Locomotives Pvt. Ltd., Marhowra, under section 143(1) of the Bihar Goods and Services Tax Act, 2017. Acts done or omitted before the rescission remain unaffected. The taxpayer may make a fresh application for extension if required, and the rescission takes effect from the date of issue.

Transport of kendu leaves, a minor forest produce, requires a transit permit when the consignment moves beyond the district; unpermitted inter-district transport constitutes a forest offence and may attract confiscation. Evidence that a vehicle carried kendu leaves without a permit, bore a forged registration plate, and was intended to travel beyond Sambalpur district supported confiscation of both the vehicle and leaves. The owner neither proved an intra-district destination nor established reasonable and necessary precautions against the vehicle's use in the offence.

Bail pending trial was considered appropriate because the charge-sheet had been filed, the entire wheat quantity had been recovered, and no loss remained. The applicant had remained in custody since July 2017, the evidence included the applicant's memorandum, and no other criminal case or adverse antecedent was reported. These factors supported release on bail while the trial remained pending.