Canteen Stores Department (CSD) refund applications under Delhi GST must be processed, mutatis mutandis, in accordance with Central Tax Circular No. 227/21/2024-GST. The guidance applies for implementing the Delhi Goods and Services Tax Act, 2017, to maintain uniformity in handling CSD refund claims. Implementation difficulties may be brought to the office of the Commissioner of State Tax, Delhi.

Where an Intelligence Division has no Assistant Commissioner, the State Tax Officer of that division may pass adjudication orders even in cases exceeding the revenue threshold otherwise assigned to Assistant Commissioners. The revised allocation applies immediately. Existing instructions governing inspection-based demands, issuance of show-cause notices, adjudication procedure, and cadre jurisdiction otherwise continue unchanged.

Taxability and valuation of services arising from corporate guarantees between related persons are governed under the Delhi GST framework by applying, mutatis mutandis, the corresponding Central GST clarification. The guidance addresses treatment of corporate-guarantee arrangements as supplies of services and valuation issues in related-person transactions. It is clarificatory in nature and intended to secure uniform implementation under the DGST Act, 2017.

Rectification under Section 254(2) is confined to a patent mistake apparent from the record and cannot be used to review a reasoned appellate decision. A writ order that declined interference during pending assessment proceedings, left all pleas open before the Assessing Officer, and preserved the right to challenge an adverse assessment contains no merits determination on the special-audit reference or limitation. Objections to admission of an additional ground, the Tribunal's jurisdiction to examine the special-audit reference for limitation, and prior findings seek reconsideration of decided matters. As no apparent mistake was established, rectification was unavailable; the proper remedy was statutory appeal.

The due date for furnishing FORM GSTR-3B for November 2023 is extended to 27 December 2023 for registered persons having their principal place of business in Chennai, Tiruvallur, Chengalpattu or Kancheepuram districts of Tamil Nadu. It applies to persons required to file returns under section 39(1) read with rule 61(1)(i) of the Tamil Nadu Goods and Services Tax Rules, 2017.

IGST exemption for specified COVID-19-related medical imports is system-enabled under Notification No. 32/2021-Customs, subject to its conditions and applicable Annexure-A serial numbers. Covered goods include Remdesivir-related products, diagnostic-marker kits, oxygen equipment and supplies, ventilators, high-flow nasal canula devices, COVID-19 vaccines, and Amphotericin B. Specified inputs and parts remain subject to the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The separate Adhoc Exemption Order route for IGST and basic customs duty exemption continues under its existing procedure.

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.