ASHOK BHAN AND A.K. MATHUR, JJ. For the Appellant : Jitendra Sharma, Sr. Adv., P.N. Jha and Minakshi Vij, Advs For the Respondents : Ashok Grover, Sr. Adv., V.N. Koura, Paramjeet Benipal, A. Mariarputham, Aruna Mathur and K. Sarada Devi, Advs JUDGMENT Ashok Bhan, J. 1. This appeal by grant of leave is directed against the judgment dated 31.03.2000 passed by the Division Bench of the High Court of Calcutta at Calcutta in M.A.T. No. 4310 of 1998. By the impugned order the Division B... ... ...

Post-GST central excise duty and NCCD on tobacco products, the constitutional validity of preserving the Central Excise Act through the CGST Act saving clause, and the alleged implied repeal of the relevant Finance Act provision were governed by earlier writ and appellate decisions that had attained finality. The requested declarations on those issues were not granted. Grounds against the order in original that were not covered by the earlier decisions remained available for consideration through the statutory appellate process.

Cash deposits during demonetisation - explanation from recorded money-lending business cash balance HELD THAT: - The assessee had regularly disclosed income from money-lending business in returns filed from 2005-06 onwards and furnished the cash book showing an adequate cash balance before the deposit. The deposit was thus out of cash duly recorded in the books of account and stood explained. [Paras 6] The addition was deleted and the assessee's appeal was allowed. Final Conclusion:... ... ...

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENT TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [G.O. (Ms.) No. 114, Commercial Taxes and Registration (B1) Department, 30th September 2024, Purattasi 14, Kurothi, Thiruvalluvar Aandu-2055.] No. SRO A-18(a)/2024. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendation... ... ...

Proper officers under the Chhattisgarh Goods and Services Tax Act, 2017 are designated from among Assistant Commissioners, Additional Assistant Commissioners and State Tax Officers for specified territorial and ward-wise local jurisdictions, subject to existing economic jurisdiction. The allocation covers SGST circles, municipal wards, commercial and industrial areas, tehsils, rural areas and districts across the listed divisions. Completed actions are ratified regarding local jurisdiction, while pending proceedings must continue from their existing stage under the revised territorial allocation.

GST appellate limitation under Section 107 requires an appeal within three months, with condonation available only for a further one month. This outer limit is mandatory and supports expeditious tax adjudication. Writ jurisdiction under Article 226 may be invoked in exceptional circumstances, including breaches of fundamental rights or natural justice, jurisdictional excess, or constitutional challenges, but cannot be used to bypass the statutory appellate framework after its limitation period expires. An unexplained delay of nearly three years, without grounds warranting judicial review, does not justify entertaining a writ petition or extending the statutory condonable period.

Statutory appellate limitation under the BGST Act forms part of the legislative scheme for prompt GST dispute resolution. Writ jurisdiction may be available exceptionally for fundamental-rights violations, breach of natural justice, jurisdictional excess or a vires challenge, but not routinely to revive an expired appellate remedy. The prescribed extension period for a GST appeal constrains the appellate authority, and Article 226 cannot be used to disregard that substantive limitation or condone delay beyond it. An unexplained prolonged delay in approaching the High Court after an appeal is rejected as time-barred undermines the limitation regime; a writ challenge in those circumstances is not maintainable.

R.V. RAVEENDRAN AND L.S. PANTA, JJ For the Appellant : Rachana Joshi Issar, Neha Sharma, Nina Gupta and Bina Gupta, Advs. For the Respondents : S. Guru Krishna Kumar, N.G.R. Prasad, C.K. Chandrasekaran and S.R. Setia, Advs. JUDGMENT R.V. Raveendran, J. 1. This appeal by special leave is filed against the judgment and order dated 12.11.2001 passed by the High Court of Madras in Writ Appeal No. 544/1998 reversing the order dated 15.12.1997 passed by a learned Single Judge in Writ Pe... ... ...

Gross and net GST revenue collections are identified as monthly GST reporting measures for August 2026. The scope distinguishes gross GST collections from net GST revenue collections, without collection amounts, computation methodology, adjustment details, statutory interpretation, compliance obligations, or adjudicatory determination. Reporting is confined to these two revenue collection measures.

AILBIEA's Silver Jubilee programme focuses on trade facilitation, customs modernisation, GST dispute preparedness and maritime-risk issues affecting liquid bulk trade. The Knowledge Conference includes sessions on the Authorised Economic Operator advantage, next-generation customs technology, GST Appellate Tribunal-era dispute preparedness, and geopolitical risks to sea-borne trade. It also marks the launch of AGS 360, integrating port information, vessel tracking, port-call estimates and maritime intelligence.

Personal-guarantee insolvency proceedings involve a stay on implementation of a repayment plan because the earlier members' views did not produce a clear majority capable of taking effect. The personal guarantor has been restrained from directly or indirectly alienating assets pending further hearing. The dispute follows split views on approval of the plan, claim admission and voting, followed by a third-member opinion that did not resolve the absence of a determinative majority. Creditors dispute the proposed recovery, claim treatment and declared net worth relevant to the guarantees.

Interest earned on permitted investments of funds held in a mandatory escrow account under concession and financing arrangements qualifies as income derived from an eligible infrastructure business for Section 80IA deduction. The escrow and investment sub-account were compulsory, funds were restricted in source and use, and the assessee lacked independent control over investments and disbursements. As the investments were incidental to fulfilling concession obligations, project payments and lender-protection requirements, rather than an independent profit-making activity, the necessary business nexus and commercial expediency were established. The interest therefore forms part of eligible business income for the deduction.

Recovery proceedings under Section 79 of the Chhattisgarh SGST Act, 2017, in matters falling within the Explanation to Section 75(12), are governed by Instruction No. 01/2022-GST with necessary modifications. The adapted framework applies to recovery action and the applicability of related statutory provisions, extending central GST recovery instructions to the Chhattisgarh SGST regime for uniform administration.

Foreign-exchange market conditions strengthened the rupee by 28 paise to 94.94 against the US dollar, supported by domestic growth, controlled fiscal slippage and portfolio inflows. Possible Reserve Bank of India intervention was also identified as supportive. Higher crude oil prices, weak domestic equities and hawkish US monetary-policy signals were identified as constraints on further appreciation. Foreign investment flows, stronger-than-expected domestic growth and the fiscal-deficit position remained material factors affecting currency conditions.

Section 14A read with Rule 8D does not permit disallowance of interest or administrative expenditure where no exempt income is earned or received during the relevant previous year. Since the provision applies to expenditure incurred in relation to income not forming part of total income, a Rule 8D computation lacks a basis in the absence of exempt income. The operative effect is that no Section 14A disallowance is permissible for that year.

GST treatment of restaurant services supplied through e-commerce operators is aligned under the Chhattisgarh Goods and Services Tax Act, 2017 with the corresponding Central Government clarification. The Commissioner of State Tax, exercising powers under section 168(1), applies Circular No. 167/23/2021-GST with necessary modifications to secure uniform application of GST provisions to these supplies within Chhattisgarh.

Clarifications on applicable GST rates and exemptions for certain services are made applicable under the Chhattisgarh Goods and Services Tax Act, 2017. The measure adopts relevant Government of India clarifications and applies them, with necessary modifications, as though issued under the State GST law, to ensure uniformity in the application of GST provisions.

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.

Fresh enquiry and verification directed in revision proceedings must be completed before an addition for alleged unexplained share capital and premium is sustained. Required steps included issuing summons to secure the concerned directors' presence, but the assessment record did not establish when notice was issued and recorded that the enquiry could not be undertaken. Making a substantial addition through a summary assessment without completing those enquiries requires fresh adjudication on merits after giving the assessee adequate opportunity of hearing. The alleged unexplained share capital remains open for determination in accordance with law.

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.