Repeated non-appearance by the appellant in a part-heard customs appeal, despite earlier adjournments and an opportunity to file additional submissions, was treated as lack of interest in pursuing the matter. No further extension of time was considered warranted. The customs appeal was consequently dismissed for want of prosecution.

Tamil Nadu grants GST registration exemption to persons making intra-State supplies of goods through an electronic commerce operator required to collect tax at source, subject to the applicable aggregate turnover threshold. Suppliers must not make inter-State supplies or use an electronic commerce operator in more than one State or Union territory. They must hold and validate a Permanent Account Number on the common portal and obtain an enrolment number before making supplies. Enrolment ceases upon subsequent GST registration.

Section 75(2) of the Central Goods and Services Tax Act, 2017, and its effect on limitation, is to be applied under the Chhattisgarh Goods and Services Tax Act consistently with the central clarification issued on that subject. The clarification is extended to State GST administration with modifications necessary for application under State law, to ensure uniformity in applying section 75(2) and addressing limitation consequences.

Account Aggregator is designated as the system with which the common portal may share information on the basis of consent under the Tamil Nadu Goods and Services Tax framework and the Integrated Goods and Services Tax framework. The designation supersedes the previously applicable arrangement and takes effect retrospectively from 1 October 2023. An Account Aggregator is a non-banking financial company undertaking the Account Aggregator business under applicable Reserve Bank of India directions.

Input Tax Credit mismatches between FORM GSTR-3B and FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax Act, 2017. The clarification framework contained in Circular No. 183/15/2022-GST applies to related proceedings with necessary modifications and operates as though issued under that Act.

Registered manufacturers of scheduled pan masala and tobacco goods must report filling and packing machine details in FORM SRM-I, with additional installations and removals reported in prescribed forms within twenty-four hours. Each reported machine receives a unique identification number. Daily records must capture inputs, consumption, waste, electricity and generator readings, and shift-wise machine, product and brand-wise production and clearance details. A monthly special statement in FORM SRM-IV, consolidating inputs, utility usage and production, must be electronically filed by the tenth day of the succeeding month.

Special all-India action against fake GST registrations is extended to Chhattisgarh through implementation, with necessary modifications, of GST Policy Wing guidelines. The Commissioner of State Tax exercises statutory powers to secure uniform application of those guidelines and related provisions. The adopted guidelines are treated as having been issued under the Chhattisgarh Goods and Services Tax Act, 2017 for their application in Chhattisgarh.

The drive against bogus GST registrations requires identification and processing of suspected cases using GST Network lists and departmentally identified suspicious registrations. Action taken reports in Annexure-A, along with prescribed information in Annexures-B and C, must be submitted to headquarters every Friday through Divisional Joint Commissioners. Divisional Joint Commissioners must submit consolidated circle-wise reports, and supervisory officers must review implementation progress within their jurisdictions.

Specified provisions of the International Financial Services Centres Authority Act, 2019 became operative on 1 October 2020. Sections 13 and 33 were brought into force through the Central Government's statutory commencement power. The activation is confined to those identified provisions and does not extend to provisions not specified.

GST registration applications must undergo due verification while avoiding trivial queries and unjustified rejection of genuine applicants. Applications are to be processed on priority, with registration certificates issued as far as possible within seven days. Uploaded documents must be legible and contain an address matching the registration application. Rent or lease agreements, no-objection certificates, and consent letters for rented premises must be registered or notarized. A different trade name requires valid supporting evidence, and the Form REG-01 photograph must be recent.

Mandatory Reference Number generation applies to non-system-generated communications sent by State Tax Officers to taxpayers. Officers must generate an RFN through the BO Portal and include it in the communication. Taxpayers may verify officer-generated RFNs before or after login through the Verify RFN service, enabling authentication of such communications. System-generated notices and orders already carry a unique Document Identification Number or RFN and are traceable on the taxpayer's portal dashboard.

GST refund claims exceeding Rs. 50 lakh require thorough scrutiny before sanction. Export refunds require verification of GSTR-1 declarations for relevant and preceding periods in addition to ICEGATE verification. Related-party claims, inverted duty structure claims, claims by newly registered taxpayers, and delayed claims for earlier tax periods require enhanced examination. Outstanding demands under another State registration must be deposited before sanction, and pending enforcement or audit proceedings must be checked. Refund rejection requires an adequate hearing opportunity and a reasoned speaking order.

Faceless assessment is streamlined by limiting repeated queries, monitoring Bills of Entry subjected to first-check examination or transferred after multiple queries, and requiring complete electronic documentation before filing. Importers and Customs Brokers must upload applicable certificates, export-related records, licence details, product particulars, technical literature, correct unit quantity codes, and other essential assessment records through e-Sanchit. Advance filing and specific responses to queries are required to expedite clearance, with designated channels available for escalation of delay, unwarranted-query, first-check, and clearance-related grievances.

Rectification under section 254(2) applies where an order contains an error apparent from the record. Penalties for the two assessment years arose from distinct additions-interest in one year and prior-period expenses in the other-so applying findings from the former year mutatis mutandis to the latter constituted a manifest factual error. The rectification application was treated as timely under liberty granted by the High Court, with delay otherwise condoned. The earlier order was recalled to the extent concerning the later assessment year, and the appeal was restored for fresh hearing.

Return scrutiny must be based on identified discrepancies found through examination of returns, available reports and reconciliation-statement data. FORM GST ASMT-10 may be issued only where sufficient grounds and revenue implications exist, with requests limited to relevant information. Taxpayer explanations in FORM GST ASMT-11 must be considered before an order is issued; rejection requires a reasoned speaking order, and ex parte orders should generally be avoided. Duplicate notices for the same issue and tax period require review, with legally unsustainable notices closed.

Drawback claims on re-export of imported goods require prescribed import and export records, duty-payment evidence, declarations or GST certification where relevant, and a notarised affidavit. Incomplete claims must be returned with a deficiency memo within fifteen days; compliant claims are acknowledged and registered. Failure to rectify deficiencies within the applicable period makes the claim time-barred. Registered claims require verification that no prior refund, pending audit objection, or recoverable confirmed demand exists against the claimant or import entry.

E-way bill verification requires production of prescribed transport documents and permits vehicle interception for document verification or goods inspection. Failure to produce documents or a need for inspection requires forms for statement, inspection order, reporting and physical verification. Detention requires an order and notice specifying tax and penalty, while release may follow payment or a bond with bank-guarantee security. Confiscation proceedings require notice and an opportunity of hearing. Minor clerical e-way bill discrepancies, where material particulars remain correct, do not warrant detention and instead attract the prescribed penalty and weekly reporting.

The Anonymised Escalation Mechanism enables importers and Customs Brokers to register anonymous ICEGATE grievances for delays in Bill of Entry assessment under faceless assessment. Tickets are routed in ICES to officers holding Virtual Designation Number or Actual Designation Number roles, according to whether assessment is pending at a Faceless Assessment Group port or the port of import. Tickets move with a transferred Bill of Entry, and close in the system upon completion of assessment.

Implementation of norms governing base price, price bands, pre-open session call auctions and close-out procedures for Exchange Traded Funds is deferred to September 7, 2026 to facilitate smooth implementation. All other requirements remain unchanged. Market infrastructure institutions must establish necessary systems, amend relevant bye-laws, rules and regulations where required, and disseminate the requirements to market participants, including investors.

Self-sealed containers that miss their vessel may be kept in the Central Parking Plaza Buffer Yard without prior Customs permission, eliminating the need to shift them to another buffer yard or container freight station. Hazardous cargo may be moved elsewhere only with case-specific permission, supported by weekly reporting and record maintenance. Custodians and service providers remain responsible for cargo safety, security, and compliance with the Customs Act and Handling of Cargo in Customs Areas Regulations.