GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI-600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 12(2017)/2019-TNGST (RC No.085/2017/A1/Taxation) Dated: 28.03.2019 Sub: - Regarding. Ref: Department of Revenue, Tax Research Unit, Circular No.19/19/2017- GST dated 20.11.2017. ------ Representations have been received seeking clarification on whether custom ... ... ...

THE HONOURABLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. B. Rooban For the Respondents : Mr. K.S. Selva Ganesan Additional Government Pleader ORDER After hearing the learned counsel for the petitioner and the learned counsel for the respondents, this writ petition is disposed of by quashing the impugned order directing the respondent to pass a speaking order within a period of thirty days from the date of receipt of copy of this order. The petitioner is directed to furnish th... ... ...

DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER For the Assessee : Sh. Vishal Kalra, Adv. & Sh. Kashish Gupta, CA For the Revenue : Sh. Vizay B. Vasanta, CIT-DR ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 30.05.2022 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. 2. Following grounds have been raised by the assessee: "1. That on the fac... ... ...

GST exemption applies to composite milling supplies for Public Distribution System purposes where the value of goods, including fortification inputs and packing materials, does not exceed 25% of the total supply value. Eligibility must be determined on the facts of each supply. Where this threshold is exceeded, wheat or paddy milling may attract 5% GST as job work when supplied to a registered person, including a person registered solely for tax deduction purposes.

THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr. B.Rooban For the Respondents : Mr. S. Angappan Government Advocate COMMON ORDER Assessment orders for four periods are impugned before me, 2010-11, 2011-12, 2012-13 and 2013-14 all dated 30.10.2014. 2. The petitioner deals in paper and stationery. Since its transactions fall below the threshold of Rs. 50 lakhs, the petitioner had sought compounding of assessment in terms of Section 3(4) of The Tamil Nadu Value Added... ... ...

GST treatment of directors' remuneration depends on the director's employment status and the nature of the payment. Remuneration of independent directors and other non-employee directors is taxable, with the company liable under reverse charge. For employee-directors, salary recorded in the company's books and subjected to salary-related tax deduction is excluded as an employee-to-employer service. Separately recorded remuneration for professional or technical services is taxable, and the company must pay GST under reverse charge.

Protected-system status is conferred on computer resources relating to Bandhan Bank's Core Banking Solution and Unified Payments Interface Switch, along with associated dependencies. Bandhan Bank may authorise access by written order for designated employees, managed-service-provider personnel or third-party vendors on a need-based basis, and consultants, regulators, government officials, auditors, or stakeholders on a case-by-case basis.

Section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the Information Technology (Procedure and Safeguards for Blocking for Access of Information by Public) Rules, 2009, authorises designation of a Central Government officer for the public information-blocking framework. The Director (National Cyber Coordination Centre) is designated as the Designated Officer for the purposes of those Rules and must hold a rank not below Joint Secretary.

HON'BLE MR JUSTICE BADAR DURREZ AHMED AND HON'BLE MR JUSTICE VIBHU BAKHRU FOR THE PETITIONER : MR S. GANESH, SENIOR ADVOCATE WITH MR S. SUKUMARAN, MR ANAND SUKUMAR AND MR AMAR B.U, ADVOCATES FOR THE RESPONDENTS : MR MUKESH ANAND AND MR VIJAY CHANDRA JHA, ADVOCATES FOR UOI MRS BHUVNESHWARI PATHAK AND MR RAHUL KAUSHIK, ADVOCATES FOR SERVICE TAX MR TARUN GULTAI AND MR SASHIK MATHEWS, ADVOCATES FOR RESPONDENT NO. 3 MR ABHAY PRAKASH SAHAY AND MS INDU PRABHA, ADVOCATES FOR RESPONDENT ORDER... ... ...

CENVAT credit distributed by a principal manufacturer through input service distributor invoices may be availed by an authorised contract manufacturing unit operating under a registration-exemption notification in the pre-1 April 2016 regime. Rule 7 permitted credit distribution to manufacturing units without requiring that they be owned by the distributor. Where the contract manufacturer produced goods exclusively for the principal, discharged excise duty on the principal's assessable value, and the input services formed part of that value, the credit remained available. This approach prevents cascading of duties and taxes on dutiable final products.

Authorized Economic Operator (AEO) T1 applications may be filed online through a web-based facility. Applicants must register using prescribed details, verify registration through OTP, log in using emailed credentials, complete Annexure 1 and Annexure 2, upload supporting documents and the required declaration, review the application, and submit it online. Submitted applications undergo Customs scrutiny and approval or rejection, with approved applications proceeding for digitised certificate generation and delivery. Manual filing and processing continue concurrently until 31.03.2019 during the transition to online processing.

Central Government designation of the Press Information Bureau Fact Check Unit establishes that unit as the Central Government's fact check unit for purposes of the specified intermediary due-diligence provision under the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021. The designation applies in relation to any business of the Central Government.

Intermediaries must publish user-facing terms, prohibit specified unlawful content, operate grievance channels, remove or disable unlawful information upon qualifying court or government action, preserve specified records, and provide lawful investigative assistance. Significant social media intermediaries additionally require India-based compliance, nodal and grievance officers, monthly compliance reporting, complaint tracking, notice and dispute processes for voluntary removals, and voluntary account verification. Messaging services must identify the first originator only under qualifying judicial or competent-authority orders, subject to necessity and less-intrusive-means safeguards.

Reassessment proceedings under the amended framework require prior compliance with Section 148A, including an opportunity for the assessee, and must use the faceless mechanism. A jurisdictional assessing officer cannot initiate reopening under the former procedure after that framework applies. Reopening commenced under the unamended process, without the mandatory preliminary procedure and faceless route, is without jurisdiction and unsustainable in law.

Disallowance of expenditure relating to exempt income does not arise where no exempt income is earned in the relevant assessment year; revenue circulars do not alter that settled position. Compensation paid to secure an occupant's vacation of premises and obtain limited leave-and-licence use is revenue expenditure where it enables only temporary use and creates no enduring capital advantage. Both principles support the assessee's treatment of the expenditure.

Revised All Industry Rates of Duty Drawback neutralise Customs duties on export inputs and residual Central Excise duty on specified petroleum products. Claims under the standard AIRs must use tariff item suffix "B", while alternative AIRs for garment exports under Special Advance Authorization require suffix "D". Rates have been increased or rationalised across identified product sectors based on changes in duty structure, prices, and import intensity. New tariff items and appropriate duty drawback caps have also been introduced.

Digitisation of the AEO programme permits electronic filing and processing of AEO-T1 applications, including online delivery of digitised AEO certificates. Manual filing and processing remain available until 31 March 2019 to facilitate transition without delay. AEO-T1 and AEO-T2 certificates have a uniform three-year validity, with AEO-T1 onsite PCA and periodic status review operating on a three-year cycle. AEO-T3 and AEO-LO status reviews occur every five years.

Conditional stays of tax demand may continue on reduced payment terms where recorded financial hardship justifies modifying an earlier deposit condition. Despite non-compliance with the original payment direction, the required deposit was reduced from Rs. 40,00,000 to Rs. 25,00,000, payable in three instalments. Upon payment, the stay petitions before the Tribunal stand allowed, and recovery of the demand remains stayed until disposal of the related appeals.

Online gaming intermediaries enabling permissible online real money games must display a visible verification mark, disclose deposit, withdrawal, winnings, charge, identity-verification and deposit-protection information, and must not provide or facilitate credit for gaming. A permissible online real money game requires verification by a designated online gaming self-regulatory body. Verification depends on absence of wagering on an outcome and compliance with due-diligence obligations, contractual-age requirements, and safeguards addressing user harm, children, addiction, financial loss, and fraud.

Online goods registration through ICEGATE may be sought by importers and Customs Brokers through their website login for eligible Bills of Entry. Applications may be made after applicable duties have been paid and the goods have arrived at the customs station. ICEGATE verifies whether a Bill of Entry is eligible and ready for registration, and displays a specific error where registration cannot proceed because of ineligibility or non-readiness.