Alternative statutory remedy in disputed questions of fact - Service of show cause and hearing notices - Exercise of writ jurisdiction against an adjudication order where service of the show cause notice, hearing notice and order was disputed HELD THAT: - The rival assertions concerning service through speed post, e-mail and the web portal raised disputed questions of fact. Since the statutory appellate authority was competent to examine those questions, it could not conclusively be held in w... ... ...

OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS - I), APPRAISING MAIN (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA, Tal -Uran, Dist-RAIGAD-400707, MAHARASHTRA DIN No. 20240778NX0000414564 Dated: 26.07.2024 Public Notice No.65/2024 Sub: - Reg. ********* Attention of all exporters/importers, Customs Brokers, CFSs, Custodians, General Trade, Partner Government Agencies (PGA) under the jurisdiction of Mumbai Customs Zone-II, JNCH, all other stakeholders and all the t... ... ...

CIRCULAR Commissioner of State Tax, Gujarat State, Ahmedabad Dated 20th November, 2017 CIRCULAR No. 19/19/2017-GST No. GSL/GST/S.168/B. A 14 Subject: Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S. No 55 of Notification 12/2017 - State Tax (Rate) dated 30th June 2017. 2. The matter has been examined. S. No 55 of Notification 12/2017- State T... ... ...

OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL) Jawaharlal Nehru Custom House At post Sheva, Tal Uran, District-Raigad 400707 Public Notice No. 69/2024 Subject: - reg. Attention of all the Exporters, Customs Brokers, Members of Trade, Shipping Lines, Custodians and all the concerned are invited to EGM errors that were reflected in the EDI system after filing of Shipping Bills and delivering the Export General Manifest (EGM) to the proper officer. 2. With reference to the above... ... ...

Shri Goyal highlights India's strong growth fundamentals and opportunities in semiconductors, AI, clean energy and digital infrastructure Japanese financial institutions underline long-term confidence in India; seek greater ease of capital flows and profit repatriation Union Minister of Commerce and Industry, Shri Piyush Goyal, today held discussions in Tokyo with senior leaders of leading Japanese financial and investment institutions on strengthening long-term capital flows, deepening in... ... ...

India-Japan economic cooperation is directed toward deeper trade, investment, technology and business-to-business linkages, including economic security, supply-chain resilience, clean energy and innovation. Collaboration is focused on capital goods, machinery, automotive and advanced manufacturing, with stronger connections between Japanese enterprises and India's Tier-II and Tier-III suppliers, including Micro, Small and Medium Enterprises. Semiconductor manufacturing is identified as a significant investment area. The India-Japan Special Strategic and Global Partnership supports expanded engagement with manufacturing ecosystems, global value chains and resilient supply chains.

India-Cambodia trade and investment cooperation addressed trade diversification, market access, customs alignment, digital payments and investment facilitation. Discussions covered traditional medicine, e-governance, recognition of the Indian pharmacopeia, trade statistics, agricultural cooperation, banking and insurance. The parties agreed on an MoU on Customs Cooperation to promote uniform customs procedures and considered early completion and signature of the Bilateral Investment Treaty. UPI-KHQR payment integration, investment promotion, priority-sector cooperation and a private-sector feedback mechanism were also discussed.

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY For the Petitioner : Mr. N. Viswanathan For the Respondents : Mr. Rajnish Pathiyil Senior Panel Counsel COMMON ORDER These Writ Petitions have been filed to direct the respondents 1 to 3 herein to forthwith release various models of Secondhand Highly Specialized Equipment - Digital Multifunction Print, Copying & Scanning Machines, imported by the petitioners. 2. According to the petitioners, the issue involved in these Writ Petitions is... ... ...

The Memorandum of Understanding creates a cooperative framework for legitimate pharmaceutical exports and safeguards against diversion of narcotic drugs, psychotropic substances and controlled precursors. A voluntary, non-binding code of conduct will recommend industry practices without imposing obligations beyond applicable law. Cooperation includes identifying export bottlenecks, streamlining procedures for compliant exporters, capacity-building programmes, lawful and confidential information sharing, and nomination of company contact persons to coordinate voluntary compliance measures.

USD-INR forex swap facility for FCNR(B) deposits, overseas foreign-currency borrowings and external commercial borrowings enabled banks to access foreign-currency funding through a special swap window. FCNR(B) deposits formed the principal component of the reported foreign-exchange inflows, reflecting participation by non-resident Indians. The FCNR(B) window was scheduled for early closure after the stated mobilisation objective was achieved ahead of schedule, and the inflows were presented as strengthening external buffers through long-term non-resident deposits and institutional funding.

Refund of unutilised input tax credit is available to manufacturer-exporters of specified fabrics where the fabrics are exported as zero-rated supplies. Restrictions on refunds for accumulated credit arising from higher tax rates on inputs than output supplies do not apply to zero-rated supplies. Subject to applicable refund conditions, eligible manufacturers may claim credit of GST paid on inputs used in exported fabrics, but not credit paid on capital goods.

GST exemption for handling, packing, storage and warehousing is confined to agricultural produce that is unprocessed or processed by cultivators without changing essential characteristics. Processed tea, coffee, jaggery, split pulses, spices, dry fruits and cashew nuts are excluded, while green tea leaves and whole pulses qualify. Inter-State stock transfers of aircraft engines, parts and accessories between distinct persons are taxable, with corresponding input tax credit available. Specified government-funded and government-managed general insurance services supplied to individuals are exempt from GST.

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL AND HON'BLE MR. JUSTICE FATEH DEEP SINGH For the Appellant : Mr. Gaurav Singh Hooda, Advocate For the Respondent : None Ajay Kumar Mittal, J. 1. This order shall dispose of ITA Nos.152 and 153 of 2014 as according to the learned counsel for the appellant, the facts and the issue involved in both the appeals are similar. However, the facts are being extracted from ITA No. 152 of 2014. 2. ITA No. 152 of 2014 has been preferred by the revenue und... ... ...

Generation and availability of FORM GSTR-2A and FORM GSTR-1A were aligned with extended filing deadlines for FORM GSTR-1 and FORM GSTR-2 for July 2017. FORM GSTR-2A, containing supplier-furnished details, was available to recipients from 11 October 2017 for verification, validation, modification or deletion through FORM GSTR-2, due by 30 November 2017. Recipient changes in FORM GSTR-2 were available to suppliers in FORM GSTR-1A from 1 December to 6 December 2017, enabling acceptance or rejection and consequential amendment of FORM GSTR-1.

Cyber incident reporting by regulated entities is aligned with the Financial Stability Board's FIRE framework through standardised information fields, definitions and incident classifications. Regulated entities must report incidents by email within six hours and through the Cyber Incident Reporting Portal within 24 hours. The portal enables initial reports, intermediate updates and final closure as information becomes available. Entities must establish implementation systems and make consequential amendments to applicable bye-laws, rules or regulations where necessary.

Reassessment under Sections 147 and 148 requires reasons based on material linking the assessee to the alleged escapement of income. Information from the Investigation Wing concerning purported accommodation-entry providers, without evidence connecting the assessee to those entities or transactions, does not establish the required nexus. Where the alleged entry provider's statement is unavailable or contains no reference to the assessee, general allegations of entries to multiple recipients cannot support reopening. Reassessments initiated on that basis were void and cancelled for both assessment years.

Special leave jurisdiction in a customs dispute was invoked against an unspecified prior determination. The Supreme Court found no reason to interfere on the facts presented and dismissed the special leave petition. The material provides no further factual background, statutory issue, legal principle, or reasoning beyond the refusal to grant interference in the customs matter.

Deemed export treatment applies to goods supplied by registered persons to EOU, EHTP, STP and BTP units, with refund of tax available to either the supplier or recipient. Recipient units must give prior Form-A intimation to the supplier and both jurisdictional GST officers, endorse tax invoices after receipt, and circulate endorsed copies as proof of supply. They must maintain auditable digital Form-B records of receipt, use, removal and stock, provide monthly transaction data to the jurisdictional GST officer, and comply with applicable Foreign Trade Policy and duty-exemption conditions.

The IT Resilience Index framework requires market infrastructure institutions to assess critical IT systems and related feeder systems through weighted parameters covering availability, security, integrity, governance, reliability and monitoring, business continuity, flexibility, scalability and incident handling. ITRI must be computed automatically on a half-yearly basis, with comparative analysis and corrective actions placed before the Standing Committee on Technology and Governing Board. Institutions must develop early warning systems, continuous service-delivery dashboards and procedures for identifying disruptions or anomalies. The framework must be operational by February 28, 2027.