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Circular No. Public Notice: 46/2023 Dated:- 25-5-2023 Trade Notice Dated:- 25-5-2023 Trade Notice
OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS- I), APPRAISING MAIN (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, TAL-URAN,: DISTRICT- RAIGAD, MAHARASHTRA-400707 F.No. S/22-Gen-133/2017-18/AM(I)/JNCH DIN No :- 20230578NW0000417122 Date: 25.05.2023 Public Notice: 46/2023 Subject: -reg. Kind attention of all the stakeholders is invited to the Plastic Waste Management Rules, 2016, which have been amended to introduce Schedule II to said Rules, vide Plastic Waste Manage... ... ...

Circular No. Office Order No. 1/2024-GST Dated:- 13-2-2024 Bihar SGST Dated:- 13-2-2024 Bihar SGST
Government of Bihar Commercial Taxes Department Office Order No. 1/2024-GST Subject :- , GSTIN - 10AAGCG1589HIZR. Order Office order no-1/2021-GST circulated by Memo No- Bikri-kar/vividh- 14/2020-1034 dated 25.06.2021 regarding extension of time limit as prescribed under sub- section (1) of section 143 of Bihar Goods and Services Tax Act, 2017 for bringing back the inputs sent out for job work in favour of M/s GE Diesel Locomotives Pvt. Ltd., Marhowra, GSTIN - 10AAGCG1589H1ZR is h... ... ...

1998 (5) TMI 423
Case Laws Indian Laws
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R.K. PATRA AND PRADIPTA RAY, JJ. For the Appellant : B.P. Ray and P.C. Rout, Advs. For Respondents : R.P. Mohapatra, Addl. Standing Counsel. JUDGMENT R.K. Patra, J. 1. The Authorised Officer-cum-Assistant Conservator of Forests, Rairakhol Division by order dated 11-3-1994 (Annexure 1) directed confiscation of truck bearing registration No. MP-23-B-5595 belonging to the petitioner. Against the said order of confiscation made under Section 56 of the Orissa Forest Act, 1972, the peti... ... ...

2017 (8) TMI 1761
Case Laws Indian Laws
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HON'BLE SHRI JUSTICE ATUL SREEDHARAN For the Applicant : Shri Sankalp Kochar, learned counsel For the Respondent/State : Shri Amit Pandey, learned panel lawyer ORDER This is first application for grant of bail in connection with Crime No. 257/2017 registered at police Station Begumganj District Raisen for the offence punishable under Sections 407, 420, 467, 468 and 471 of the Indian Penal Code. According to the case of the prosecution, the applicant has been in judicial custod... ... ...

Circular No. PUBLIC NOTICE NO. 47/2023 Dated:- 25-5-2023 Trade Notice Dated:- 25-5-2023 Trade Notice
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.

Circular No. Office Order No. 765 Dated:- 12-2-2024 Bihar SGST Dated:- 12-2-2024 Bihar SGST
GST audit powers under Section 65, read with the administrative empowerment provision in Section 4(2), are conferred on specified State Tax officers for financial year 2019-20. The authority is limited to the respective zonal jurisdictions assigned to each officer within Patna West Division, including Patna South Zone-2, Shahabad Zone, Arrah, and Patna Central Zone-1.

2024 (2) TMI 1678
Case Laws GST
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HONOURABLE MR. JUSTICE P. VELMURUGAN For the Petitioner : Mr. S. Thankasivan. For the Respondents : Mr. T. Arun Kumar Additional Government Pleader for R1 and R2, Mr. Su. Srinivasan Standing counsel for NHAI for R3. ORDER This writ petition has been filed seeking for issuance of a writ of mandamus, directing respondents 2 and 3 to pay the amount of Rs. 70,51,506/- (Rupees seventy lakhs fifty one thousand five hundred and six only) deducted by them from the enhanced compensation ... ... ...

Circular No. Public Notice No. 62/2023 Dated:- 30-7-2023 Trade Notice Dated:- 30-7-2023 Trade Notice
Mandatory additional qualifiers for specified import declarations are deferred until 1 October 2023. These qualifiers remain additional to existing importer declarations and apply in the prescribed manner for the relevant product chapters. The deferment follows requests for additional compliance time, and implementation difficulties may be reported to the Customs Commissioner.

Circular No. Order No. 2029 Dated:- 26-4-2024 Bihar SGST Dated:- 26-4-2024 Bihar SGST
Section 65 audit powers under the Bihar Goods and Services Tax Act, 2017 are conferred on specified Deputy Commissioners of State Tax and Assistant Commissioners of State Tax under Section 65(1) read with Section 4(2). The authorisation applies only within each officer's assigned zonal jurisdiction and is limited to audits concerning the financial year 2020-21, creating a defined territorial and temporal allocation of audit authority.

FEMA / RBI
Dated:- 26-8-2026
PTI
CARD91's Credit Lifecycle Consistency Framework calls for facility-specific treatment of Credit Line on UPI transactions and continuing credit events. Credit limits, outstanding balances, repayments, refunds, reversals and EMI conversions should be accurately connected to the relevant customer account and applied according to the underlying facility's terms. Bank policy, customer consent, transaction controls and portfolio actions should remain aligned. Customer-facing applications, statements and alerts should consistently reflect available credit, outstanding obligations and repayment schedules, while disputes and manual corrections follow documented, reviewable processes.

FEMA / RBI
Dated:- 26-8-2026
PTI
Proposed restrictions on revolving credit facilities for most NBFCs would generally require credit products to operate as term loans, rather than facilities in which principal repayment automatically restores the available borrowing limit. Compliance may require technology capable of managing multiple drawdowns within an approved sanction, separate repayment schedules, amortisation and servicing workflows, while preventing repaid principal from replenishing the sanctioned limit.

Circular No. Order No.- (vividh)-6-58/2023- 993 Dated:- 27-11-2023 Bihar SGST Dated:- 27-11-2023 Bih...
The Commissioner delegates the power under the Bihar Goods and Services Tax Act, 2017 to require any person to furnish information concerning matters dealt with under that legislation. This authority is conferred on the Special Commissioner State Tax (Central Investigation Bureau), Additional Commissioner State Tax (Administration), Joint Commissioner State Tax (In-charge), and Deputy Commissioner State Tax (In-charge), with effect from the date of issue.

2021 (9) TMI 1594
Case Laws Indian Laws
Leasehold-to-freehold conversion claims fall outside consumer jurisdiction, while statutory rules cannot be suspended by administrative instruction.
Leasehold-to-freehold conversion on payment of conversion charges concerns transfer of the Government's residual ownership rights in immovable property, rather than a service; consumer remedies for deficiency in service are therefore unavailable. Conversion charges operate as additional sale consideration, and informal file notings have no legal effect unless formally issued and communicated. Statutory conversion rules remain operative until lawfully amended or replaced. Administrative instructions cannot suspend those rules merely because revised conversion rates are under consideration. Withholding eligible applications while granting conversions to others may be arbitrary and discriminatory. Pending conversion claims must be assessed under the applicable statutory regime and relevant land rates.

Notification No. 117/2026 Dated:- 25-8-2026 Income-Tax Act, 2025
Tax exemption recognition is granted to the Maharashtra Electricity Regulatory Commission under Schedule VII, Table serial number 42, read with section 11 of the Income-tax Act, 2025, effective from tax year 2026-2027. Eligibility is conditional on the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing one or more purposes specified for the relevant Schedule VII entry.

GST appellate limitation raises whether the period from 15 March 2020 to 28 February 2022 must be excluded when computing time for filing GSTAT appeals where the order in appeal was issued during that interval. It also considers the remedial course where an appeal under section 107 was dismissed as time-barred without examination on merits despite non-consideration of that excluded period.

Notification No. 116/2026 Dated:- 25-8-2026 Income-Tax Act, 2025
Tax exemption under section 10(46A) of the Income-tax Act, 1961 applies to the specified income of the Maharashtra Electricity Regulatory Commission. The exemption operates under the repeal-and-savings framework in section 536 of the Income-tax Act, 2025, preserving relevant rights and proceedings under the earlier law. It is effective for assessment year 2026-27, subject to the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing qualifying statutory purposes.

Circular No. Order No. GSL/S.5(1)/B. 26 Dated:- 27-10-2021 Gujarat SGST Dated:- 27-10-2021 Gujarat S...
Schedule A is revised, effective from 1 July 2017, to allocate proper-officer functions for scrutiny of returns. Assistant Commissioners and State Tax Officers are designated to intimate registered persons when an explanation is accepted. Where scrutiny results in audit or inspection, search and seizure, or adjudication, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers are designated as proper officers.

Notification No. 71/2026 Dated:- 25-8-2026 Customs - Non Tariff
Tariff values for specified imports are fixed under customs valuation powers by substituting the relevant tables for edible oils, brass scrap, gold, silver and areca nuts. Listed values for edible oils, brass scrap, silver and areca nuts remain unchanged. Gold and silver coverage includes specified forms and concession-eligible imports, with conditions for gold bars, coins and findings, and exclusions for particular silver goods and import modes. The substituted tariff-value tables take effect from 26 August 2026.

Customs & Trade
Dated:- 26-8-2026
PTI
US-Canada tariff escalation involves reciprocal import duties following failed negotiations over market access and trade in dairy, alcoholic beverages, automobiles, steel, aluminium and softwood lumber. United States tariff action relies on a rarely used trade-law power permitting duties against countries considered to discriminate against American businesses, without a prior investigation or stated time limit. Negotiations also raised concerns about protection of major industries, cultural protections and Canada's freedom to conclude trade agreements with other countries.

Circular No. Order No. GSL/S.5(1)/B. 27 Dated:- 10-3-2023 Gujarat SGST Dated:- 10-3-2023 Gujarat SGS...
Information-gathering functions under section 151 of the Gujarat Goods and Services Tax Act, 2017 are assigned to designated Joint Commissioners and Deputy Commissioners. The assigned function permits direction to any person to furnish information relating to matters dealt with in connection with the Act. Each designated officer may perform only this specified function, and its exercise is expressly confined to the officer's own jurisdiction.

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