HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW For the Petitioner : Mr. C.B. Pandey & Mr. Ranjan Pandey, Advs. For the Respondents : Mr. R.V. Sinha with Mr. R.N. Singh & Ms. Sangita Rai, Advs. for R-1&2. Ms. Sonia Mathur & Mr. Sushil Kumar Dubey, Advs. for R-3. RAJIV SAHAI ENDLAW, J. 1. The writ petition impugns the sanction accorded, in exercise of powers under Section 19 of the Prevention of Corruption Act, 1988 (POCA), by the Minister for Railways on 14.02.2011 for the prosecution of the ... ... ...

GST valuation and trade discount treatment are considered where a restaurant supplier pays referral fees attracting GST while supplying food and beverages at a lower rate. The issue is whether 20 may be treated as a trade discount under section 15(3) of the CGST Act, so that GST is determined on 80 rather than the full supply value, having regard to contractual terms and applicable CBIC guidance.

E-way bill exemption applies to Tvl. Mahindra and Mahindra Ltd for self-propelled movement of its manufactured vehicles within Tamil Nadu for road testing and return to the same premises, otherwise than by way of supply. The facility requires a value-based bond, authorised triplicate delivery challans, prescribed trade plates, dispatch-and-return records, and monthly accounts submitted to jurisdictional tax officers. It does not extend to vehicles consigned or transported to another person for testing.

HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI FOR THE PETITIONER : MS. A BEGUM ADVOCATE   FOR THE RESPONDENT : ASSTT.S.G.I. ORDER None appears for the petitioner on call whereas Shri SC Keyal, learned Standing Counsel, GST and Shri K Kalita, learned counsel for the IOCL are present. On the last three occasions also, there were no representations on behalf of the petitioner. In fact, this Court on the last occasion i.e., 10.04.2023 had made the following observations: " O... ... ...

Bus body building and tyre retreading require classification as composite supplies by identifying the principal supply from the transaction's essential nature. Retreading is generally a service where the retreading process predominates, although retreaded tyres supplied from the supplier's own old tyres are goods. Priority Sector Lending Certificates are taxable goods, with input tax credit available to the purchasing bank. Electricity transmission or distribution is exempt, but ancillary consumer services are taxable. Government guarantees given to business entities for guarantee commission or other consideration are taxable.

SHRI B.R. BASKARAN (AM) AND SHRI NARENDER KUMAR CHOUDHRY (JM) For the Assessee : Shri Gaurave Kabra For the Department : Shri Prakash Rastogi ORDER Per Bench :- All the three appeals filed by the assessee are directed against separate orders passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and they relate to A.Y. 2014-15 to 2016-17. Common issue urged in all these appeals relates to disallowance of proportionate amount of lease premium paid to Mumbai Metropolit... ... ...

SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER For the Appellant : Shri Miraj D Shah, A.R For the Respondent : Shri Sanjay Pal, Addl. CIT ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-4, Kolkata [hereinafter referred to as 'Ld. CIT(A)'] dated 29.03.2021 for the assessment year 2014-15. 2. The issue raised in ground no. 1 is against the deletion of addition of ... ... ...

Refund of unutilised IGST credit distributed through an Input Service Distributor to an SEZ unit was raised under Section 54 of the CGST Act and Rule 89 of the CGST Rules governing supplies to SEZ units. The special leave petitions were disposed of as not pressed because the tax effect was below the CBIC monetary threshold for litigation. No substantive determination was made on the SEZ unit's entitlement to input tax credit refund or on the interpretation of the refund provisions.

HSBC India's branch expansion is directed at extending wealth, international banking, and corporate banking services to affluent, high-net-worth, ultra-high-net-worth, and non-resident Indian customers in emerging commercial centres. The Nashik opening forms part of a broader branch-expansion programme undertaken after Reserve Bank of India approval to establish additional branches in key cities. The programme is intended to expand delivery of banking and financial services, including support for cross-border wealth management, overseas investment by Indian companies, and foreign investment into India.

Automation under the IGCR Rules, 2022 applies to export-oriented units from 1 September 2024, replacing the existing procedure for concessional-duty imports. EOUs must obtain an IGCR Identification Number through ICEGATE and register an IGCR bond to file bills of entry claiming IGCR benefits. The process also applies to clearances from special economic zones to EOUs upon activation of the relevant module.

Audit authorisation under section 65 of the Bihar Goods and Services Tax Act, 2017 is conferred for financial year 2020-21 upon Avinash Kumar, Assistant Commissioner of State Tax, Darbhanga Division, for the Madhubani zonal jurisdiction. The authorisation is exercised under section 65(1), read with section 4(2), enabling the officer to exercise statutory audit powers within that jurisdiction.

GST refund claims by Input Service Distributors, composition taxpayers and non-resident taxable persons may rely on their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on coal used for zero-rated aluminum supplies under bond or LUT may be refunded, but cannot be used to pay integrated tax on exports. Exporters of exempted or non-GST goods need not furnish bond or LUT for zero-rated supplies without integrated tax and may claim eligible unutilized input tax credit. The restriction on export on payment of integrated tax applies only to direct procurement from suppliers using specified tax-free or concessional benefits.

Export General Manifest compliance requires delivery of the EGM to the proper officer before departure of the conveyance from the Customs station. Incorrect or unfiled EGMs may delay post-export benefits and incentives. Shipping Bills reflecting EGM errors or pending EGM filing for August 2024 are identified for corrective action. Exporters, Customs Brokers, Shipping Lines and other concerned persons must rectify errors or file pending EGMs, as applicable, to facilitate post-export benefits and incentives.

Export Transshipment through ICES permits rail movement of export cargo from Kolkata Sea Port and its container freight stations to JNPA as gateway port. The transhipper must register a continuous Transshipment Bond and applicable Bank Guarantee at the originating port, file the ETP application after Let Export Order, and ensure safe export through JNPA. ETP approval debits the bond, and the permit accompanies the container. JNPA officers verify container particulars and seal integrity before allowing shipment. ETP approval supports drawback processing at the originating port.

Revised declaration in FORM GST TRAN-1 may be submitted up to 31 October 2017 under rule 120A of the Bihar Goods and Services Tax Rules, 2017. The extension is exercised by the Commissioner on the Council's recommendations under the enabling authority of section 168 of the Bihar Goods and Services Tax Act, 2017.

Submission of transitional credit declaration in FORM GST TRAN-1 under rule 117 of the Bihar Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Bihar Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Custodianship and Customs Cargo Service Provider approval for imported liquid cargo at Additional Liquid Cargo Berths LB03 and LB04 is vested in JSW JNPT Liquid Terminal Private Limited. The appointment applies until cargo is delivered to tank farms under Chapter VIII of the Customs Act, 1962. The entity must comply with customs law and the Handling of Cargo in Customs Areas Regulations, 2009. Approval operates for two years, remains reviewable for non-compliance or governmental directions, and requires submission of updated fire and pollution-control documentation within six months.

Transfer of tenancy rights against tenancy premium is a supply of services liable to GST, being a form of lease or renting of property. Stamp duty and registration charges on the transfer do not remove it from the scope of GST, and the transaction is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a share of tenancy premium remains taxable.

GST export compliance requires registered exporters to submit FORM GST RFD-11 on the common portal for furnishing a Letter of Undertaking. The LUT is deemed accepted upon online generation of an acknowledgement bearing an Application Reference Number, and no physical documents need be submitted to the jurisdictional office. If the exporter is later found ineligible to furnish an LUT instead of a bond, the LUT may be rejected and treated as rejected from inception.

Restricted imports of specified IT hardware require a valid restricted-import licence, and Bills of Entry must be filed under Scheme Code 14 with the licence number declared. Electronic assessment cannot proceed until the online licence is debited. Officers must ensure use of Scheme Code 14 and system-based licence debiting. Where the importer omits the applicable Scheme Code, APR or ACL role holders may add the Scheme Code and licence details to the Bill of Entry in ICES.