Nestle 's India strategy focuses on volume-led growth, wider consumer reach, portfolio development, efficiency improvements and sustained long-term investment. Growth is intended to combine increased household penetration with pricing, premiumisation, affordability and value offerings. India is also intended to develop further as a production and export hub for global markets, supported by manufacturing capacity and expanding overseas supplies. Product quality and consumer interests remain constraints on the pace of expansion.

Extension of time for revocation of cancellation of GST registration is available where registration has been cancelled by the proper officer on its own motion. A registered person may apply in FORM GST REG-21 within 30 days of service of the cancellation order. On sufficient cause being shown and reasons recorded in writing, the Joint or Additional Commissioner may allow an extension not exceeding 30 days, and the Commissioner may allow a further extension not exceeding 30 days.

The Commissioner of State Tax confers Section 65 audit powers on specified Assistant, Deputy and Joint Commissioners of State Tax under the Bihar Goods and Services Tax Act, 2017. The authority applies to audits concerning financial years 2017-18 and 2018-19, subject to the period assigned to each officer. Each officer's authority is limited to the respective divisional or zonal jurisdiction allocated to them.

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.

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.

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 implementation for customs payments commences in phases from 1 April 2023. The first phase retains exemptions for specified categories, including accompanied baggage, non-automated customs stations, courier terminals, and non-electronic payments. In the second phase, courier shipment payments must be routed through ECL. Registered users may deposit funds through authorised modes, use ECL for transaction-wise liabilities, or initiate payments through internet banking, NEFT, or RTGS. Unutilised deposits may be used subsequently or refunded under the ECL regulatory 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.

Extended limitation under Section 74 of the CGST Act cannot be invoked after Section 73 limitation expires unless the notice states foundational facts supporting fraud, wilful misrepresentation or suppression causing tax shortfall or excess input-tax credit. Extended annual-return due dates and pandemic-related exclusion made the ordinary three-year limitation expire on 28 February 2025; a notice issued thereafter was time-barred under Section 73. A bare allegation of suppression, reliance on omitted Explanation 2, or a protective demand cannot establish the required satisfaction. The Section 74 notice and consequential order-in-original were set aside, while fresh Section 74 proceedings remain permissible on properly pleaded facts if concluded before 28 February 2027.

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.

Amnesty Scheme for one-time settlement of export-obligation defaults concerns Advance and EPCG authorisation holders. The customs framework addresses such defaults through a one-time settlement mechanism, with related Board guidance and DGFT material identified for stakeholders. Difficulties relating to the scheme may be brought to the Additional Commissioner of Customs, EPSMMC.