Withdrawal of the earlier GST clarification dated 26 June 2024 is applied mutatis mutandis under the Delhi Goods and Services Tax framework in line with the corresponding central indirect-tax position. The measure is clarificatory and is intended to secure uniform State Tax implementation. Difficulties arising during implementation may be brought before the Commissioner of State Tax for consideration.

Late fee for delayed furnishing of FORM GSTR-9C is clarified for implementation under the Delhi Goods and Services Tax framework through corresponding application of the central clarification. The clarification applies mutatis mutandis under the DGST Act, 2017, to secure uniformity in treatment of late fee issues relating to delayed furnishing of FORM GSTR-9C.

IGST exemption applies to specified imported goods where the conditions of the applicable exemption route are fulfilled. The customs system contains entries under Notification No. 32/2021-Customs for goods corresponding to earlier exemption notifications. Importers and customs brokers seeking this exemption must select the applicable serial number in Annexure A. The existing system procedure for IGST exemption claims under the ad hoc exemption order remains unchanged.

Delhi State Tax applies, mutatis mutandis, the CBIC clarification on GST applicability to certain services for implementation under the DGST Act, 2017. The clarification is clarificatory in nature, and implementation difficulties may be brought to the Commissioner of State Tax, Delhi.

Criminal appeals challenging conviction and sentence require an opportunity of hearing before adjudication on merits. Counsel's non-appearance may warrant dismissal for non-prosecution or disciplinary action, but it does not permit confirmation of conviction and sentence without hearing the appellant, counsel, or State-funded appointed counsel. A merits decision rendered without such representation is impermissible and must be set aside for fresh adjudication after ensuring representation.

Section 199 of the Income-tax Act and Rule 37BA permit TDS credit to a person other than the named deductee when the corresponding income is assessable in that person's hands. Where a depositor has died, the absence of a declaration from that deductee does not defeat credit if the surviving recipient received and offered the related interest income to tax and no competing TDS claim exists. TDS deducted in the deceased spouse's name is therefore creditable to the recipient declaring that income.

GST treatment of secondary or post-sale discounts is clarified for Delhi GST administration through mutatis mutandis application of the corresponding central GST clarification. The position is clarificatory in nature and is intended to promote uniformity in implementation under the Delhi GST framework. Implementation difficulties concerning treatment of such discounts may be referred to the Commissioner of State Tax, Delhi.

Recovery of outstanding GST dues after disposal of a first appeal, pending operationalisation of the Appellate Tribunal, follows the recovery guidelines issued by the Central Board of Indirect Taxes and Customs. That framework applies mutatis mutandis under the Delhi Goods and Services Tax Act, 2017, to ensure uniformity in recovery administration. Implementation difficulties may be referred to the Commissioner of State Tax, Delhi.

Proper Officers are directed to recover unpaid GST revenue from defunct food-delivery platform dealers for offline and online transactions undertaken during periods of registration suspension or cancellation. Action is to proceed under section 74 of the DGST Act, 2017 where deliberate tax evasion through fraud, wilful misstatement, or suppression of facts is involved. Identified firms must be reassessed following due procedure, and details of suspended registrations must be shared with field officers for strict monitoring and revenue protection.

Commissioner, State Tax has conferred powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon a specified Assistant Commissioner for an identified taxpayer. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier, and restrains the jurisdictional Proper Officer from exercising powers under those provisions during that period.

Clause 15 of the Letters Patent permits an intra-court appeal from an interlocutory order only where the order has finality, directly affects a vital right, or conclusively determines a material controversy. An order granting time to file an affidavit-in-opposition, deferring consideration of ad-interim relief, and requiring sales accounts does not conclusively determine entitlement to an injunction, particularly where prima facie observations are non-binding. Appellate review of discretionary interim relief is limited to arbitrariness, perversity, caprice, or departure from settled injunction principles. It cannot replace the Single Judge's initial assessment of balance of convenience and irreparable injury.

Delhi GST provisions revise composition-scheme references, registration cancellation and revocation, tax invoice treatment, and tax deduction at source certificates. Penalty and offence provisions extend liability to persons who cause specified transactions or retain their benefits, including fraudulent input tax credit claims. Transitional input tax credit claims are expressly subject to prescribed time limits and procedures with retrospective effect. Time limits may be extended for force majeure, and specified retrospective Schedule II and special state tax treatments are introduced without refund of tax already collected.

Section 54F exemption depends on the assessee investing the capital gain in a new residential property. Where the assessee invested the entire long-term capital gain in a house jointly recorded with a spouse and son, joint ownership did not by itself restrict the assessee's investment or ownership to a one-third share. The son's separate contribution through a bank loan did not alter the assessee's investment of the full capital gain. Exemption remains available despite joint registration where the assessee made the qualifying investment, unlike circumstances in which the investment is exclusively in the spouse's name.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on the specified Proper Officer for M/s Brilliant Metals Private Limited. The conferment remains operative for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

Arrests under section 69 of the DGST Act must follow the Criminal Procedure Code. An arrested person may undergo medical examination at a Government hospital and must be produced before the Chief Metropolitan Magistrate at the earliest. Where same-day production is not possible, the person may be handed over to the nearest police station, with a GSTI-rank officer remaining during police custody. Investigation may involve obtaining IP addresses and telecommunication details, while absconding or untraceable registered persons may be referred to the Economic Offence Wing.

Insiders must not communicate, procure or trade on material non-public information except for legitimate purposes, performance of duties or legal obligations. Trading while in possession of such information is presumed to be based on it, subject to specified explanations, including informed transactions between equally informed insiders, statutory transactions, predetermined stock-option exercises, effective information barriers and disclosed irrevocable trading plans. Designated persons must disclose specified securities transactions above the prescribed threshold, and listed entities must notify recognised stock exchanges and publish those disclosures.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon a named GSTO as Proper Officer for a specified registered taxpayer. The taxpayer-specific delegation operates for 120 days from issuance or until further orders, whichever is earlier. During its operation, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

The Commissioner, State Tax, confers powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon Sh. Gopinath P, GSTO, as Proper Officer for M/s Augmont Enterprises Pvt. Ltd. The conferral remains effective for 120 days from 22 December 2021 or until further orders, whichever is earlier. The jurisdictional Proper Officer cannot exercise powers under those provisions for the specified taxpayer during that period.

Special conferral of powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 authorises Sh. Jagmohan Tyagi, GSTO, to exercise those powers in relation to M/s Bharat Pharma. The authority remains effective for 120 days from issuance or until further orders, whichever occurs earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under the specified provisions in respect of the identified taxpayer.

Healthcare supply-chain resilience requires diversified sourcing, restoration of domestic capacity in Active Pharmaceutical Ingredients and Key Starting Materials, and continued imports where necessary through multiple suppliers and geographies. Pharmaceutical industry growth should move beyond generics towards research, development, patented products, new molecules, biosimilars and biotechnology. Regulatory convergence should support clinical trials, patenting and new-product introduction. Government support is contemplated for medical value travel, healthcare infrastructure, bulk drug parks, plug-and-play facilities, medical-device component production and scientific validation of Ayush products.