Proclamation proceedings do not impose an absolute statutory bar on anticipatory bail; the circumstances behind the proclamation, the nature of the offence, and the applicant's conduct remain material to discretionary relief. In money-laundering matters, the twin bail conditions apply to anticipatory bail. Prima facie material showing conscious involvement with proceeds of crime, including corroborated financial and documentary evidence, may defeat pre-arrest protection where the applicant cannot show reasonable grounds of non-guilt and a low risk of further offending. Persistent evasion of lawful investigative directions, the statutory presumption relating to proceeds of crime, and the gravity of economic offences weigh against relief.

Unrebutted revenue classification, cultivation records, agricultural receipts and related evidence establish land's agricultural character. Surrounding commercial development, the purchaser's intended use and an isolated sale without development or fragmentation do not convert it into a capital asset or a business venture; long-term capital gains exemption consequently applies. Documented agricultural income cannot be treated as unexplained cash credit without contrary material. A de novo assessment following annulment of a best-judgment assessment permits examination of cash deposits. However, cash-deposit and peak-bank-credit additions require substantiation and verification of the asserted sources, including land-sale proceeds and professional income, before fresh determination.

Temporary utilisation of MEIS duty credit scrips for customs duty payment is permitted when online recording of transfer and ownership details is unavailable. The importer must submit the complete transfer chain from the original owner, bank-certified transfer documents, Chartered Accountant-certified purchase-payment records or certified banking details, and prescribed indemnities from the present holder and seller. Documents must be uploaded through E-Sanchit for customs verification. The importer and seller remain responsible for the validity of the scrip, genuine acquisition, and any ownership dispute.

Suspension of GST registration under Rule 21A(2A) of the Chhattisgarh SGST Rules, 2017 is to be implemented through a uniform standard operating procedure. The procedure is applicable for Chhattisgarh GST purposes, subject to necessary modifications, and operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Import containers with broken, missing, tampered, or mismatched seals must be re-sealed by terminal operators and promptly reported to Boarding section and relevant destination officers. DPD, CFS, ICD, and transshipment movements require specified intimation procedures. Shipping lines must amend the bill of lading and Import General Manifest with competent approval. Boarding section officers must maintain daily records and submit weekly reports. Except for transshipment containers, all affected containers, including DPD containers, require 100 percent examination under docks supervision.

Exemption from recording the Unique Identity Number (UIN) on invoices applies for the period from April 2020 to March 2021 under the Chhattisgarh Goods and Services Tax framework. For uniform implementation, corresponding UIN-related provisions under the central GST framework are adopted with necessary modifications and operate under the Chhattisgarh Goods and Services Tax Act, 2017.

Quarterly Return Monthly Payment (QRMP) Scheme provisions issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs are made applicable for implementation under the Chhattisgarh Goods and Services Tax Act, 2017. The declaration is issued by the Commissioner of State Tax under section 168(1) to ensure uniformity in implementing the Act's provisions.

Amendment of a seal number in the Import General Manifest requires an application supported by a proper explanation letter and justification from the party responsible for the seal-number change. If the proper officer is dissatisfied with the explanation or justification, the application must be placed before the Deputy Commissioner or Assistant Commissioner in the Import Noting Section. The requirement applies alongside procedures for re-sealing containers with broken, absent, mismatched or tampered seals.

Call centre activities fall within the definition of computer software for Section 10A deduction where they constitute customised electronic data or services of a similar nature. Notification No. 890(E) expressly includes call centre services within the scope of Explanation 2(b). Accordingly, call centre services provided to principals qualify as export of computer software and are eligible for deduction under Section 10A, consistently with applicable precedent.

Applicability of sub-rule (4) of Rule 36 of the Chhattisgarh State GST Rules for February through August 2020 is aligned with the adopted provisions of Circular No. 142/12/2020-GST. Those provisions apply with necessary modifications within the Chhattisgarh Goods and Services Tax framework, with effect as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Uniform implementation of GST provisions is directed through the application, with necessary modifications, of Circular No. 138/08/2020-GST to matters concerning challenges faced by registered persons in implementing relevant GST provisions. The central GST guidance operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Equity-market sentiment weakened as higher crude oil prices, renewed US-Iran tensions, and expectations of prolonged tight US monetary policy reduced emerging-market risk appetite. The Sensex and Nifty declined, while domestic GDP growth above projections offered partial support. Weakness in several Asian markets, a lower US market close, and net foreign institutional equity sales reinforced cautious trading conditions.

The cargo-movement facility extends to Container Rail Road Services Pvt. Ltd. (DP World Group) for domestic, customs-cleared and EXIM cargo between port terminals and designated ICDs/CFSs. Domestic and EXIM cargo must be separately identified and stacked, while container and seal particulars require verification. Discrepancies, tampering or irregularities must be reported immediately and affected cargo cannot be processed without permission. EXIM cargo must comprise at least half of outbound cargo. Weekly reconciliation, Customs verification, an indemnity bond and Custodian/CCSP compliance responsibilities apply.

COVID-19-related taxpayer-relief measures under the Chhattisgarh Goods and Services Tax Act, 2017 are administered by applying, with necessary modifications, the provisions of Central Circular No. 136/06/2020-GST. The central framework is adopted as though issued under the Chhattisgarh GST Act to ensure uniform implementation of government-announced GST relief measures for taxpayers affected by COVID-19.

Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are revised through substitution of the relevant valuation tables under the customs valuation framework. The revisions prescribe values for listed palm oils, palmolein, soya bean oil and brass scrap, and apply to specified forms of gold and silver, including imports qualifying for identified customs-duty benefits. Defined exclusions apply to certain silver and gold imports. The tariff value for areca nuts remains unchanged, and the revisions take effect from 1 September 2026.

A money-laundering investigation under the Prevention of Money Laundering Act has led to searches at seven locations in Chhattisgarh in connection with alleged irregularities at the Chhattisgarh Public Service Commission. The search operation includes the premises of K. K. Chandrakar, personal assistant to former Chief Minister Bhupesh Baghel. The investigation remains at the search and inquiry stage.

August 31, 2026 was the due date for taxpayers having business or professional income who were not subject to audit. Such non-audit taxpayers may use ITR-3, ITR-4, ITR-5 or ITR-7, as applicable. ITR-3 applies to individuals and Hindu Undivided Families with proprietary business or professional income, while ITR-4 is intended for small and medium taxpayers. ITR-5 applies to firms, limited liability partnerships and cooperative societies, and ITR-7 applies to trusts and charitable institutions.

Intelligence-led enforcement against organised gold smuggling resulted in the seizure of over 42 kg of foreign-origin gold and around 10 kg of foreign-origin silver, collectively valued at more than Rs. 65 crore, and the arrest of 25 persons. Operations targeted networks using airport transit routes, airport personnel, land-border corridors, coastal routes, and domestic road transport. Gold was concealed in wax, compound, paste, raw-chain and bar forms, including through body concealment, internally secreted capsules, clothing, and specially created cavities.

MoSPI and Thapar Institute of Engineering & Technology have entered into a memorandum of understanding for a research study to develop a predictive and analytical framework for monthly consumption expenditure in India. The study will use Household Consumption Expenditure Survey data to estimate Monthly Per Capita Consumption Expenditure at national and state levels, analyse household consumption patterns, and generate evidence relevant to poverty estimation and broader economic planning.

The Companies Compliance Facilitation Scheme, 2026 remains available until 15 September 2026, extending the period for companies to complete pending statutory filings. The further extension responds to stakeholder representations, while all other terms and conditions governing the Scheme continue without modification.