कार्यालय, राज्य कर आयुक्त, छत्तीसगढ़ नार्थ ब्लॉक, सेक्टर-19, वाणिज्यिक कर-जीएसटी भवन, नव&... ... ...

GST rate and goods-classification clarifications are adopted for application in Chhattisgarh to secure uniformity in State GST administration. Exercising the instruction-making power under section 168(1) of the Chhattisgarh Goods and Services Tax Act, 2017, the Commissioner of State Tax directs that the related provisions operate for State GST purposes with necessary modifications, as if issued under that Act.

SHRI RAJPAL YADAV, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, HON'BLE ACCOUNTANT MEMBER For the Assessee : Shri Ravi Tulsiyan, FCA For the Revenue : Shri G. Hukugha Sema, CIT, D/R ORDER PER SHRI RAJPAL YADAV, VICE PRESIDENT: The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeal) - 17, Kolkata (hereinafter the "ld. CIT(A)") dt. 08/03/2019, passed u/s 250 of the Income Tax Act, 1961... ... ...

The State Tax Commissioner adopts central GST Policy Wing provisions concerning the applicability of GST Act provisions to certain GST-related issues. Those provisions are to operate for Chhattisgarh GST purposes with such modifications as are necessary and are to be treated as issued under the Chhattisgarh Goods and Services Tax Act, 2017. They form the State-level basis for consistent application of GST Act provisions to the identified issues.

Rule 6(4A) permits excess service tax paid in an earlier period to be adjusted against service-tax liability for a succeeding month or quarter, without requiring adjustment in the immediately following period. Its plain language does not compel a taxpayer to seek a refund merely because no immediate liability exists or because the excess exceeds that liability. Requiring refund in those circumstances would retain tax already paid without legal authority. Adjustment of the excess against a later March 2009 liability was therefore valid, and the related demand, interest and penalty were unsustainable.

Common interest expenditure must be allocated between eligible housing-finance business and ineligible business when computing the deduction under section 36(1)(viii). Where the segmental allocation method and eligible-business profit computation were accepted in preceding assessment years, and no material facts or legal position have changed, that established method remains applicable. The Commissioner (Appeals)' allocation and consequential deduction computation were therefore sustained in favour of the assessee.

A stay of operation leaves a coordinate-bench ruling in existence but makes it inoperative while the stay continues. Accordingly, a direction to constitute an arbitral tribunal could not be followed where the ruling containing that direction had been stayed. The question whether arbitration could proceed against an expelled defaulting trading member remained pending before the Supreme Court, so determination of the petition was deferred and the issue was left to be governed by the Supreme Court's decision.

Section 24(5) of the Protection of Plant Varieties and Farmers' Rights Act, 2001 enables the Registrar to protect a breeder's interests against abusive third-party conduct from filing of a registration application until the Authority decides it. Exercise of that power is not contingent on completed registration. A Supreme Court stay of a declaration that Section 24(5) is unconstitutional suspends the declaration's operative effect, leaving the provision enforceable during the stay. Withdrawal of only injunctive and ex parte prayers does not, where rights are reserved through modified prayers, relinquish claims for damages and costs.

Money-laundering investigation under the Prevention of Money Laundering Act concerns alleged irregularities in Public Service Commission recruitment examinations. Allegations include question-paper leaks, manipulation of candidate selection, and illegal gratification for securing appointments of relatives and favoured candidates. Recruitment rules were allegedly amended to facilitate selection of relatives. Alleged proceeds of crime were collected in cash and routed through layered banking transactions, including through a family-controlled samiti presented as receiving corporate social responsibility donations for a non-existent college.

AEO-T1 certification operates through continuous certification/auto-renewal rather than periodic renewal applications, subject to annual self-declarations and compliance monitoring. Declarations are filed through the AEO online portal during the prescribed annual filing period, with an exemption for entities certified during that calendar year. A Comprehensive Compliance Review is based on at least two annual declarations and must be completed before the third declaration becomes due. Adverse compliance information may trigger action, and revocation of continuous certification requires a fresh application for new AEO-T1 certification.

The scope of intermediary under the Chhattisgarh Goods and Services Tax Act, 2017 is clarified to resolve doubts and ensure uniform GST application. Guidance contained in Circular No. 159/15/2021-GST applies with necessary modifications under the State Act and operates as though issued under that Act for matters concerning intermediary services.

Extension of the time limit for applying for revocation of cancellation of GST registration is clarified under the Chhattisgarh Goods and Services Tax framework in line with the corresponding Central Tax and State Tax notifications. For uniform implementation, the clarification governing this extension is applied with necessary modifications under the Chhattisgarh Goods and Services Tax Act, 2017.

A five-member special bench found that no clear majority view existed under section 419(5) of the Companies Act and stayed the third member's order that had permitted the proposed recovery. Notices were directed to all parties, and the guarantor was restrained from directly or indirectly alienating property pending further consideration. The dispute concerns approval of a personal guarantor's repayment proposal, treatment of guarantee claims, creditor voting support, assessment of the personal estate, and scrutiny of declared net worth.

Extension of limitation periods under the Chhattisgarh Goods and Services Tax Act, 2017 is governed, with necessary modifications, by the provisions issued on 20 July 2021 concerning the Supreme Court's order dated 27 April 2021. Exercising powers under section 168(1), the Commissioner of State Tax makes those provisions applicable under the Chhattisgarh GST Act to secure uniform application of the extended GST limitation framework.

A five-member special National Company Law Tribunal bench hearing Subhash Chandra's personal insolvency matter issued notices to all parties and restrained him from alienating property directly or indirectly. The restraint applies during the continuing insolvency proceedings and concerns dealings with the relevant property. The procedural measure requires the interested parties to participate in the matter.

Faceless assessment grievance facilitation is established through the Turant Suvidha Kendra at Nhava Sheva for clearance-related grievances concerning Bills of Entry filed at the port. Importers, exporters, customs brokers and other stakeholders may approach designated officers or use specified electronic and telephone channels. A Joint Commissioner at the Turant Suvidha Kendra serves as the single nodal escalation point for urgent Bill of Entry clearance grievances, while implementation difficulties may be raised before the Additional or Joint Commissioner.

Dynamic Quick Response (QR) Code compliance for business-to-consumer invoices is to be administered uniformly under the Chhattisgarh Goods and Services Tax framework in relation to Notification 14/2020-Central Tax. The corresponding central GST guidance on dynamic QR code applicability and compliance is applied, with necessary modifications, for implementation under the State GST law.

Transfer-pricing analysis treats notional interest on delayed associated-enterprise receivables as unwarranted where comparable non-associated enterprise customers receive the same extended interest-free credit. United States dollar-denominated loans to associated enterprises require arm's length benchmarking against a United States dollar LIBOR-based rate rather than domestic or other-currency borrowing rates. For the Section 10A deduction, foreign-currency telecommunication and overseas technical-service expenditure not recovered from customers and not included in turnover should not be excluded from export turnover. These principles require revision of the transfer-pricing and export-turnover computations in line with the taxpayer's positions.

GST rate treatment of laterals and other parts of sprinkler or drip irrigation systems is to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The provisions governing this issue in Circular No. 155/11/2021-GST shall apply with necessary modifications as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Ship-call based SCMTR monitoring requires allocation of an Assistant or Deputy Commissioner to each vessel for timely, error-free filing of import, export and transhipment manifests. The assigned officer must verify successful filing and acknowledgement, assist stakeholders in resolving user-level errors, and escalate unresolved systems issues through the SCMTR cell. Vessel-specific and transhipment monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses, and must be submitted weekly.