T. S. SIVAGNANAM AND HIRANMAY BHATTACHARYYA, JJ. For the appellant : N. S. Road Charge & anr. Mr. Anil Kumar Dugar Mr. Rituraj Chakraborty Mr. Rajarshi Chatterjee For the U.O.I. : Mr. Partha Chakraborty Mr. Anirban Ray Mr. Soumitra Mukherjee Mr. Debasish Ghosh ORDER This intra court appeal was directed against an order dated 19.01.2022 in WPA 507/2022 (Raj Kumar Mondal vs. Assistant Commissioner of State Tax Monoharkatra and N. S. Road Charge & anr.). By the said writ petition the ap... ... ...

Md. Nizamuddin, J. For the Petitioner : Mr. Anil Dugar, Mr. Rajarshi Chatterjee, Mr. Gobinda Dey, Mr. Rituraj Chakraborty For the State : Mr. A. Roy, Ld. GP Mr. S. Mukherjee, Mr. Debasish Ghosh For the UOI : Mr. Partha Chakraborty ORDER Heard learned Advocates appearing for the parties. In this writ petition, petitioner has come up against the impugned order of cancellation of registration without approaching the authority under Section 30 of the GST Act by making application f... ... ...

SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER For the Appellant : Shri S. Lakshminarasimhan, CA For the Respondent : Shri AR V Sreenivasan, Addl. CIT ORDER PER V. DURGA RAO, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 6, Chennai, both dated 31.10.2019 relevant to the assessment years 2008-09 and 2010-11. 2. When the appeals were taken up for he... ... ...

OFFICE OF THE COMMISSIONER OF CUSTOMS, (NS-V) JAWAHARLAL NEHRU CUSTOMHOUSE, TAL:URAN, DIST:RAIGAD, MAHARASHTRA- 400707. F. No. S/16-09/2019-20/LAB/JNCH Date. : 06/12/2019 PUBLIC NOTICE NO: 108/2019 Sub: Attention of importers, Customs Brokers, other members of Trade and Industry is invited to the Circular No 33/2001- Cus dated 04/06/2001 issued by Central Board of Excise and Custom. The said Circular in the initial para stipulates that "The product imported should ... ... ...

MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY (Department of Electronics and Information Technology) NOTIFICATION New Delhi, the 25th August, 2015 G.S.R. 660(E).- In exercise of the powers conferred by section 87 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby makes the following rules, namely :- 1. Short title and commencement.- (1) These rules may be called the . (2) They shall come into force on the date of their publication in ... ... ...

SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER For the Appellant : Sh. Navin Gargh, Adv. For the Respondent : Sh. Yogesh Kumar, CIT/DR ORDER PER C.M. GARG, J.M. The assessee filed an application for admission of additional ground No. 17, which reads as under : Ground No. 17 "Because in any view, the Assessing Officer (ITO Ward 45(1), New Delhi) in the Reasons Recorded for initiating the Proceeding U/s 148 of the I.T. Act in Para 8 ... ... ...

Forwarding of import samples for testing permits goods other than those of Chapter 27 to be sent to two identified outside laboratories until 31 December 2019. From 18 November 2019, goods classified under Chapter 27 must undergo compulsory testing at the DYCC JNCH laboratory and are excluded from the outside-laboratory arrangement. The directions operate as a standing order across the specified Customs Commissionerates.

Commodity-specific sampling requirements prescribe the minimum quantities of imported goods required for complete laboratory testing across food products, chemicals, minerals, petroleum goods, plastics, textiles, ceramics and metals. Quantities vary by commodity and physical form, including liquids, solids, fabrics, articles and units. Samples must be properly packed, labelled and sealed, while liquid samples must be leakproof and placed in sealed plastic containers or bottles. Each sample requires an individual test memo in duplicate, with the duplicate sample retained by the Central Sampling Cell or investigating unit.

HON'BLE MR. JUSTICE ADARSH KUMAR GOEL AND HON'BLE MR. JUSTICE L. NAGESWARA RAO For the Appellant : Mr. T.N. Saxena, Adv. Mr. H.C. Kharbanda, Adv. Mr. V.K. Singh, Adv. Mr. Yash Pal Dhingra, AOR For the Respondent : Mr. Ameet Singh, Adv. Ms. Alka Sinha, Adv. Mr. Anuvrat Sharma, AOR ORDER This appeal arises out of the order dated 8th June, 2011 passed by the High Court of Judicature at Allahabad in Crl. Misc. Application No.18613 of 2011 whereby the High Court declined to quash ... ... ...

Mandatory inquiry under Section 202 CrPC applies before process is issued against persons residing outside a Magistrate's territorial jurisdiction. Criminal liability cannot be inferred against a manufacturer and its officers where the purchase order, advance payments and dishonoured refund cheque involved an authorised dealer, without material showing entrustment, dishonest inducement, or common design. Issuing process under the Negotiable Instruments Act despite allegations under the IPC indicates non-application of mind. The cognizance and process orders were quashed against the manufacturer and its officers.

Recognition of BSE Clearing Limited as a clearing corporation is renewed for a three-year period, subject to compliance with conditions specified by SEBI from time to time and any further conditions that may be prescribed or imposed. The renewal is granted under statutory powers concerning recognition of clearing corporations and is based on the interests of trade, the securities market, and the public interest.

RoDTEP Scheme availability continues until 31 December 2026 for exports by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units, and Export Oriented Units. Existing rates and value caps under Appendix 4R and Appendix 4RE remain unchanged, and all other scheme terms and conditions continue to apply to eligible exports.

Charitable exemption under Section 11 should not be denied solely because Form 10B was not electronically filed with the return where the audit report was obtained and furnished within the prescribed period or during assessment. Such filing constitutes substantial compliance with the audit-report requirement. Summary processing adjustments that disallow the exemption require prior written or electronic intimation and an opportunity to respond; an adjustment made without that notice is invalid. The exemption remains subject to verification of the audit report in Form 10B.

Central excise duty treatment under the exemption framework is amended by substituting the entry in column (4) against serial number 1 of the applicable table. The substituted entry fixes the relevant amount at Rs. 10.5 per litre. The revised table entry takes effect on 1st October 2026 and operates from that date.

Organisations operating Protected Systems must establish an Information Security Steering Committee and designate a senior-management Chief Information Security Officer. They must maintain an Information Security Management System, documented network architecture, access and asset inventories, annual Vulnerability/Threat/Risk Analysis, a Cyber Crisis Management Plan, periodic security audits, IT security service-level agreement processes, and monitoring through Cyber Security and Network Operation Centers. The Chief Information Security Officer must share specified security information, logs, monitoring records and cyber-incident communications with the National Critical Information Infrastructure Protection Centre.

Central excise exemption treatment is amended by substituting the entry in column (4) against serial number 2 of the applicable table with "Rs. 16 per litre". The revised rate forms part of the miscellaneous exemptions framework and applies for central excise purposes with effect from 1 October 2026.

Where an order grants relief on one GST issue but is adverse on another, the assessee proposes a further appeal on the adverse issue. The central question is whether the proportionate pre-deposit attributable to the issue decided favourably may be refunded while the appellate challenge concerning the other issue remains pending.

Customs tariff values under section 14(2) of the Customs Act, 1962 are revised through substitution of Tables 1, 2 and 3 in the tariff-value framework. The revised values apply from 1 October 2026 and cover specified edible oils, brass scrap, gold, silver and areca nuts. Areca nuts retain a tariff value of US$ 11,574 per metric tonne without change.

Paragraph 7(1) of the Employees' Pension Scheme, 2026 receives a new eligibility category for persons who were members of the Employees' Provident Funds Scheme, 2026 but were not members of the pension scheme. Coverage depends on wages, on the date the new wage ceiling is notified, being less than or equal to the wage ceiling notified by the Central Government. The amendment takes effect from 17 September 2026.

Employer and employee contributions under section 29 of the Code on Social Security, 2020 become payable from 1 October 2026 for establishments throughout Niwari and 24 partially implemented districts in Madhya Pradesh. Employees of covered establishments in these entire district areas are to receive benefits under Chapter IV relating to the Employees' State Insurance Corporation.