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Circular No. Order No. GSL/S.5(1)/B. 28 Dated:- 6-4-2023 Gujarat SGST Dated:- 6-4-2023 Gujarat SGST
ORDER By the Chief Commissioner of State Tax, Gujarat State, Ahmedabad No. GSL/S.5(1)/B. 28 [] In exercise of the powers conferred upon me by sub-sections (1) and (3) of section 5 read with second proviso to sub-section (1) of section 143 of the Gujarat Goods and Services Tax Act, 2017, I do hereby authorize the officer mentioned in column (4) of the Table below, to perform functions assigned under section mentioned in column (2) and described in the corresponding entry at column ... ... ...

Customs & Trade
Dated:- 25-8-2026
PTI
Lucknow, Aug 25 (PTI) Uttar Pradesh Congress chief Ajay Rai on Tuesday wrote to Prime Minister Narendra Modi seeking an urgent review of the ethanol-blended fuel policy and steps to address "rising" sugar prices, arguing that the two issues are linked and need to be assessed from the perspective of consumers. He questioned whether the savings in foreign exchange claimed from reduced petroleum imports could be fully realised if shortages of domestic sugar resulted in imports of the commodity,... ... ...

Customs & Trade
Dated:- 25-8-2026
PTI
Mumbai, Aug 25 (PTI) The economy has demonstrated notable resilience to the ongoing global headwinds, characterised by buoyant domestic demand and rising manufacturing and services activity, the latest Reserve Bank bulletin said on Tuesday. An article in the August bulletin also said the recovery in southwest monsoon in July helped kharif crop sowing reach closer to normal acreage, partly mitigating some of the risks to the agriculture sector. However, the global economic outlook continu... ... ...

Customs & Trade
Dated:- 25-8-2026
PTI
Sugar market intervention combines permitted imports of raw sugar, stockholding limits for dealers and bulk consumers, and an existing export ban to address sharp increases in retail and wholesale prices. Limits on inventories held by trade participants and large industrial consumers are intended to curb speculation and hoarding. Although ex-mill rates declined after the import decision and anti-hoarding measures, the reduction had not yet translated fully into retail prices. The measures seek to supplement domestic availability and restrain practices that may intensify consumer-price increases.

Circular No. Order No. GSL/S.5(1)/B. 29 Dated:- 1-3-2025 Gujarat SGST Dated:- 1-3-2025 Gujarat SGST
Deputy Commissioners, Assistant Commissioners and State Tax Officers are authorised within their respective jurisdictions to perform section 74A functions, excluding those under sub-section (7). Their assigned function covers determination, for financial year 2024-25 onwards, of tax not paid or short paid, tax erroneously refunded, and input tax credit wrongly availed or utilised.

Customs & Trade
Dated:- 25-8-2026
PTI
United States-Canada trade tensions have intensified after tariffs were imposed on Canadian goods following unsuccessful bilateral talks. Canada is expected to pursue retaliatory measures, potentially using targeted action to protect workers and businesses rather than matching tariffs directly. Further tariff threats concern vehicles, auto parts and steel. Integrated cross-border supply chains in automotive, energy, agriculture and manufacturing face increased costs and consumer-price uncertainty. Consideration of renaming Lake Ontario as "Lake America" has also been linked to the escalating dispute.

News and Press Release
Dated:- 25-8-2026
PAIMANA-PROJ monitors Central Sector infrastructure projects costing Rs. 150 crore and above across 17 Ministries and Departments. As of July 2026, 1,775 projects with a revised cost of Rs. 37.11 lakh crore were under monitoring, with cumulative expenditure of Rs. 19.26 lakh crore. Transport and Logistics formed the largest monitored sector, followed by Energy. The portfolio included mega and major projects at varying physical and financial completion stages. PAIMANA-CRIP serves as the central infrastructure-project data repository, with most data updated through APIs.

Customs & Trade
Dated:- 25-8-2026
PTI
Plant Growth Regulator quality control seeks to protect farmers and orchardists from spurious products sold in the open market. Licensed pesticide and fungicide outlets receive application schedules, while farmer awareness is stressed due to purchases of cheaper PGRs that may not achieve expected results. Rootstock imports require quarantine clearance, and uncertified rootstock purchased from the market is associated with disease spread in orchards. Regulatory measures include direct departmental sale of branded chemicals, promotion of weather-based crop insurance, and demands concerning minimum support pricing and Market Intervention Scheme documentation.

Circular No. Order No. GSL/S.5(1)/B. 30 Dated:- 10-6-2025 Gujarat SGST Dated:- 10-6-2025 Gujarat SGS...
Proper-officer designations under the Gujarat Goods and Services Tax Act, 2017 are revised for return-scrutiny functions, with effect from 1 July 2017. Deputy Commissioners, Assistant Commissioners and State Tax Officers are designated to scrutinise returns and to intimate registered persons where explanations furnished in response to such scrutiny are found acceptable.

2018 (1) TMI 1781
Case Laws Income Tax
Software payment characterisation determines withholding: specialised services and licences attract TDS, while outright copyright acquisitions remain excluded.
Specialised software-related services, including report development, database updates, project support and training, constitute fees for technical services subject to tax deduction under section 194J; routine annual maintenance and repair remain excluded. Software licences granting a right to use copyrighted software, rather than transferring copyright ownership, are treated as royalty and also attract deduction under section 194J. Where recipients have paid tax on the relevant income, short-deduction demand cannot continue to that extent after verification, although interest remains payable until the tax-payment date. Absolute acquisition of copyrights and technical know-how is an outright capital acquisition, not royalty, and does not attract such deduction or related interest.

Corp. Laws / SEBI / IBC
Dated:- 25-8-2026
PTI
Maharashtra's anti-conversion law has commenced, and churches across the Mumbai Metropolitan Region have sought written self-declarations confirming voluntary prayer attendance without pressure. Food-safety oversight requires cleaning of cricket association eateries before a further inspection. Enforcement matters include investigation into unauthorised shop demolitions allegedly involving misuse of a municipal corporation's name, arrests connected with spurious-liquor manufacture, and a cyber-fraud network allegedly using mule accounts to launder proceeds. A retired High Court judge has been appointed as Lokayukta.

2026 (8) TMI 1499
Case Laws Customs
Customs detention without a statutory seizure order cannot extend confiscation-notice limitation or justify restrictive provisional-release conditions.
Customs detention recorded only through a panchnama cannot substitute for a reasoned statutory seizure or restraint order where imported goods are suspected to be liable to confiscation. Physical seizure being impracticable requires an order regulating custody or restraining dealings with the goods. Prolonged detention cannot be used to defer the limitation period for a confiscation notice by issuing a seizure memo later; the prescribed period runs from detention, subject only to the permitted statutory extension. Provisional-release conditions requiring a bond and bank guarantee are unsustainable where founded on an invalidated circular provision that restricts adjudicatory discretion.

Customs seizure safeguards require more than a panchnama restricting dealings with an imported vehicle. Such a panchnama constitutes detention, not lawful seizure, unless a separate reasoned order records belief that the goods are liable to confiscation and, where physical seizure is impracticable, satisfaction under the applicable proviso. Authorities cannot retain goods indefinitely as detained and later issue a seizure memo to bypass limitation for a confiscation notice; without a lawful contemporaneous seizure order, limitation runs from actual detention. Provisional-release conditions founded on an invalidated circular provision are illegal. Release of the imported vehicle was directed, with costs imposed.

Customs & Trade
Dated:- 25-8-2026
PTI
Airport tariff regulation for Hyderabad airport fixes reduced User Development Fee for departing domestic and international passengers from 1 September 2026 through 31 March 2031, with rationalised landing charges. The tariff determination applies the incremental Aggregate Revenue Requirement framework, linking airport-charge cost recovery to completion, commissioning and use of identified high-value capital expenditure projects. A variable tariff plan provides landing-charge incentives upon prescribed qualifying conditions, supporting traffic development and route expansion while requiring cost-reflective, transparent and non-discriminatory aeronautical tariffs.

Circular No. 2/2/2017-GST Dated:- 4-7-2017 Gujarat SGST Dated:- 4-7-2017 Gujarat SGST
Exports without payment of integrated tax require registered persons to furnish a Bond or Letter of Undertaking before export under rule 96A in FORM GST RFD-11. Acceptance is assigned to the jurisdictional Deputy Commissioner or Assistant Commissioner. Until the common portal enables FORM GST RFD-11 filing, exporters may manually submit the completed prescribed form to the jurisdictional Deputy Commissioner or Assistant Commissioner. The arrangement applies to applications filed on or after 1 July 2017.

Notification No. G.O.(Ms) No.50 Dated:- 27-5-2026 Tamil Nadu SGST
Temporary recruitment by transfer authorises the appointment of 113 Commercial Tax Officers as Assistant Commissioners (Commercial Taxes) for 2026, in the order of their existing seniority. Eligibility is based on provisional inter-se seniority in the feeder categories, and all selected officers are certified as fully qualified. The appointments apply the rule of reservation, including reservation for persons with benchmark disabilities, and remain subject to confirmation of seniority and final determinations in pending seniority proceedings. Separate posting orders are to be issued, and representations against non-inclusion may be made within two months.

2019 (8) TMI 1960
Case Laws Income Tax
Section 54 capital-gains exemption remains available when a replacement residential property is timely acquired through bank-loan funding.
Section 54 capital-gains exemption depends on purchasing or constructing a new residential property within the prescribed period. It does not require the taxpayer to use the identical sale proceeds from the transferred property for that investment. Accordingly, acquisition of the new residential property within the statutory period using bank-loan funds does not prevent the taxpayer from claiming the exemption, even where the sale consideration from the old property was not directly deployed.

Circular No. 4/4/2017-GST Dated:- 7-7-2017 Gujarat SGST Dated:- 7-7-2017 Gujarat SGST
Exports without payment of integrated tax require a registered person to furnish a bond or Letter of Undertaking in FORM GST RFD-11. Exporters not eligible for an LUT must furnish a bond. The bond operates as a running bond covering estimated tax liability, and a fresh bond is required if outstanding export liability exceeds the available bond amount. Bank-guarantee requirements depend on the exporter's track record and should normally not exceed 15% of the bond amount. An LUT remains valid for twelve months, subject to compliance with its conditions.

FEMA / RBI
Dated:- 25-8-2026
PTI
Foreign-exchange market conditions supported the rupee's appreciation against the US dollar, driven by positive domestic equity markets, a weaker dollar, and declining crude-oil prices. The USD/INR pair remained within a narrow range, with oil-price movements and potential central-bank intervention identified as near-term determinants. A special USD-INR foreign-exchange swap facility covering FCNR(B) deposits, overseas foreign-currency borrowings and external commercial borrowings had mobilised foreign-exchange inflows relevant to currency liquidity.

Circular No. Trade Notice No. 22/2026-27 Dated:- 25-8-2026 Trade Notice Dated:- 25-8-2026 Trade Noti...
The PSIA/PSIC process requires same-day electronic generation and issuance of Pre-Shipment Inspection Certificates, with the inspection date recorded in the DD/MMM/YYYY format. Authorised PSIA users may upload inspectors' signature and official stamp images for automatic embedding in PSICs. Inspector details and registered inspection instruments are system-populated and displayed to reduce manual errors. The process also expands permitted inspection photograph and video attachment capacity, while helpdesk channels support users with module-related guidance, issue resolution, suggestions, and feedback.

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