Electricity charges recovered by a mall owner from tenants through sub-meters, where separate electricity connections are unavailable, constitute consideration for supply of goods rather than renting of immovable property. Electricity procured from the distribution company and passed on to tenants is treated as trading in goods, which falls outside service tax. Such recovered charges are therefore excluded from the taxable value of renting of immovable property service and are not subject to service tax as rental consideration.

Construction services supplied to a government entity for turnkey works such as ropeway construction are governed by an adopted tax-rate clarification under the Chhattisgarh Goods and Services Tax framework. The central clarification applies with necessary modifications as though issued under the State GST law, ensuring uniform determination of the applicable tax treatment for such turnkey construction services.

Foreign travel expenditure incurred in providing software-development services qualified as allowable business expenditure where it formed part of operating and administrative costs under a cost-plus arrangement. The associated enterprise reimbursed the entire expenditure with a 15% mark-up, establishing a direct nexus between the travel costs and business income. As the revenue authorities did not rebut the underlying facts, the disallowances for both assessment years were deleted.

GST applicability to services supplied by Central and State Boards, including the National Board of Examinations, is determined by nationally issued GST guidance applied with necessary modifications under the Chhattisgarh Goods and Services Tax Act, 2017. The adopted framework operates as though issued under the State legislation, and GST treatment of covered board services is assessed by reference to that adapted framework.

Personal insolvency proceedings were reopened before a five-member special bench after a split view on a repayment plan. As no majority view existed, including that of the third member, no final order was in force and the repayment-plan determination could not be acted upon. Notices were issued to all parties, including dissenting creditors, and the guarantor was restrained from directly or indirectly alienating property pending further consideration. Dissenting creditors also challenged the repayment-plan determination before the appellate tribunal.

Section 200A acquired the power to compute and demand the Section 234E late-filing fee only from 1 June 2015. That enabling amendment applies prospectively, so filing or processing a TDS statement after that date does not authorise a fee demand where the underlying filing default relates to an earlier period. Late-filing fees for TDS statement defaults occurring before the effective date were therefore unsustainable and required deletion.

GST applicability to road construction activities involving consideration received through deferred payments or annuities is to be determined by applying, with necessary modifications, central GST guidance issued for such transactions. The adapted guidance applies under the Chhattisgarh Goods and Services Tax framework to secure uniformity in the GST treatment of road construction arrangements where payment is deferred and structured as an annuity.

DPD importers must provide a 72-hour prior online intimation for submission to or change of a Container Freight Station for a consignment. Multiple CFS-change requests against the same bill of lading or consignment can arise from changed preferences, error correction, or repeated submission and may create confusion during stacking. The latest request for change of CFS is to be treated as the final request for the relevant bill of lading or consignment.

Dynamic Quick Response (QR) Code requirements for business-to-consumer (B2C) invoices are aligned under the Chhattisgarh Goods and Services Tax framework with central GST guidance concerning compliance with Notification No. 14/2020-Central Tax. The Commissioner of State Tax applies the provisions of Circular No. 146/02/2021-GST with necessary modifications, treating that guidance as issued under the State GST Act to maintain uniformity in Dynamic QR Code applicability on B2C invoices.

Proclamation proceedings do not impose an absolute statutory bar on anticipatory bail; the circumstances behind the proclamation, the nature of the offence, and the applicant's conduct remain material to discretionary relief. In money-laundering matters, the twin bail conditions apply to anticipatory bail. Prima facie material showing conscious involvement with proceeds of crime, including corroborated financial and documentary evidence, may defeat pre-arrest protection where the applicant cannot show reasonable grounds of non-guilt and a low risk of further offending. Persistent evasion of lawful investigative directions, the statutory presumption relating to proceeds of crime, and the gravity of economic offences weigh against relief.

Unrebutted revenue classification, cultivation records, agricultural receipts and related evidence establish land's agricultural character. Surrounding commercial development, the purchaser's intended use and an isolated sale without development or fragmentation do not convert it into a capital asset or a business venture; long-term capital gains exemption consequently applies. Documented agricultural income cannot be treated as unexplained cash credit without contrary material. A de novo assessment following annulment of a best-judgment assessment permits examination of cash deposits. However, cash-deposit and peak-bank-credit additions require substantiation and verification of the asserted sources, including land-sale proceeds and professional income, before fresh determination.

Temporary utilisation of MEIS duty credit scrips for customs duty payment is permitted when online recording of transfer and ownership details is unavailable. The importer must submit the complete transfer chain from the original owner, bank-certified transfer documents, Chartered Accountant-certified purchase-payment records or certified banking details, and prescribed indemnities from the present holder and seller. Documents must be uploaded through E-Sanchit for customs verification. The importer and seller remain responsible for the validity of the scrip, genuine acquisition, and any ownership dispute.

Suspension of GST registration under Rule 21A(2A) of the Chhattisgarh SGST Rules, 2017 is to be implemented through a uniform standard operating procedure. The procedure is applicable for Chhattisgarh GST purposes, subject to necessary modifications, and operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Import containers with broken, missing, tampered, or mismatched seals must be re-sealed by terminal operators and promptly reported to Boarding section and relevant destination officers. DPD, CFS, ICD, and transshipment movements require specified intimation procedures. Shipping lines must amend the bill of lading and Import General Manifest with competent approval. Boarding section officers must maintain daily records and submit weekly reports. Except for transshipment containers, all affected containers, including DPD containers, require 100 percent examination under docks supervision.

Exemption from recording the Unique Identity Number (UIN) on invoices applies for the period from April 2020 to March 2021 under the Chhattisgarh Goods and Services Tax framework. For uniform implementation, corresponding UIN-related provisions under the central GST framework are adopted with necessary modifications and operate under the Chhattisgarh Goods and Services Tax Act, 2017.

Quarterly Return Monthly Payment (QRMP) Scheme provisions issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs are made applicable for implementation under the Chhattisgarh Goods and Services Tax Act, 2017. The declaration is issued by the Commissioner of State Tax under section 168(1) to ensure uniformity in implementing the Act's provisions.

Amendment of a seal number in the Import General Manifest requires an application supported by a proper explanation letter and justification from the party responsible for the seal-number change. If the proper officer is dissatisfied with the explanation or justification, the application must be placed before the Deputy Commissioner or Assistant Commissioner in the Import Noting Section. The requirement applies alongside procedures for re-sealing containers with broken, absent, mismatched or tampered seals.

Call centre activities fall within the definition of computer software for Section 10A deduction where they constitute customised electronic data or services of a similar nature. Notification No. 890(E) expressly includes call centre services within the scope of Explanation 2(b). Accordingly, call centre services provided to principals qualify as export of computer software and are eligible for deduction under Section 10A, consistently with applicable precedent.

Applicability of sub-rule (4) of Rule 36 of the Chhattisgarh State GST Rules for February through August 2020 is aligned with the adopted provisions of Circular No. 142/12/2020-GST. Those provisions apply with necessary modifications within the Chhattisgarh Goods and Services Tax framework, with effect as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Uniform implementation of GST provisions is directed through the application, with necessary modifications, of Circular No. 138/08/2020-GST to matters concerning challenges faced by registered persons in implementing relevant GST provisions. The central GST guidance operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.