FORM COURIER BILL OF ENTRY-III (CBE-III) (See regulation 5) COURIER BILL OF ENTRY FOR DOCUMENTS Name & Address of the Authorised Courier Airport of arrival Flight No. Date of Arrival Airport of Shipment Customs Serial No. and date Number of bags Number of consignments DECLARATION (i) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii... ... ...

FORM COURIER BILL OF ENTRY-II (CBE-II) (See regulation 5) AUTHORISED COURIER MANIFEST Name & Address of the Authorised Courier Airport of Arrival Flight No./Date Airport of Shipment Customs Department Serial No./Date (Courier Import Manifest - CBE-I) Customs Department Serial No./date   S.No. Airway Bill No. No. of Packages Weight Description of goods Shippers Name Consignees Name & Address Value 1.        ... ... ...

COMMERCIAL TAXES DEPARTMENT To 1 All the Additional Commissioner, Large Tax Payers Unit, Chennai - 600 035. 2. All the Territorial Joint Commissioners. 3. All the Intelligence Joint Commissioners. Letter No. LW2/42344/2024 -I, Dated: 01.10.2024 Sir/Madam, Sub: GST Act - Writ Petitions filed in WP(MD) No.20845/2024 filed by Tvl. K.R. Estate & Builders, Tenkasi by relying on the judgement of the Hon'ble Madurai Bench of the High Court of Madras in WP(MD) No.4544 of 2024 fi... ... ...

FORM COURIER BILL OF ENTRY-I (CBE-I) (See regulation 5) COURIER IMPORT MANIFEST Name and Address of On Board Courier Company Airlines and Flight number Name of On Board Courier or person incharge of the aircraft Airport of Arrival Flight No./date Date of Arrival Airport of Shipment Customs Department Serial No./Date S. No. Airway Bill No. Name & Address of Authorised Courier   No, of Bags Weight   1.       ... ... ...

Chandigarh, Sep 2 (PTI) Haryana recorded a 29 per cent growth in state Goods and Services Tax (SGST) collections - the highest expansion among the states - in the April-August period of the current fiscal, an official statement said on Wednesday. During the first five months of the financial year 2026-27, the state collected Rs 24,662 crore in SGST, as against Rs 19,174 crore during the corresponding period of the previous financial year, registering a growth of 29 per cent. This is nearly do... ... ...

The programme is aimed at lenders whose credit judgment can build an institution before the book is large enough to pay for one. Bengaluru, Karnataka, India --- Business Wire India On Lokta's count of the Reserve Bank of India's register, India has 8,315 non-banking financial companies registered in categories that lend. Just 458 of them are placed above RBI's base layer on the Rs 1,000 crore asset threshold alone. A further 7,739 sit in the base layer and carry many of the same obligations... ... ...

New Delhi, Sep 2 (PTI) An RTI query on how many people in Bihar changed their date of birth in Aadhaar records after the then Chief Minister Nitish Kumar announced a major pension hike ahead of the 2025 assembly election has found that the Aadhaar authority did not maintain separate data on such changes. In June 2025, Kumar announced that the monthly pension for elderly citizens, persons with disabilities and widowed women under the Social Security Pension Scheme would be increased from Rs 4... ... ...

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT DELHI SACHIVALAYA, 1.P. ESTATE: NEW DELHI-110002 Notification No. 12/2024-State Tax Dated: 30/09/2025 No. F.3 (3/ V/Fin.(Exp-)/2025-26/DS-I/ 966 - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the reco... ... ...

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE AND NARCOTICS ITANAGAR Notification No. 18/2025 - State Tax (Rate) The 24th October, 2025 No. T-E-18012/6/2022.-In exercise of the powers conferred by sub-section (1) of Section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, in the ... ... ...

Tamil Nadu GST registration administration designates 49 facilitation centres for applicants mapped to specified assessment-circle jurisdictions. The centres undertake biometric-based Aadhaar authentication, photographing of applicants, and verification of original documents corresponding to copies uploaded with registration applications. Chennai, adjoining districts, northern, eastern, western and southern assessment circles are allocated to identified CGST or Commercial Tax facilitation centres at specified addresses. The revised jurisdictional arrangement supersedes the prior arrangement and takes effect from 29 March 2025.

The State Government empowers the Principal Bench of the Appellate Tribunal at New Delhi to hear appeals within the statutory GST appellate jurisdiction. The bench is constituted under the applicable tribunal-constitution provision, and the empowerment applies to appeals made under the prescribed appellate mechanism. This authority is deemed to have taken effect from 1 April 2026.

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE AND NARCOTICS ITANAGAR Notification No. 01/2026 - State Tax The 21st April, 2026 No. T-E-18012/7/2022.-In exercise of the powers conferred by sub-section (6) of Section 39 of the Arunachal Pradesh Goods and Services Tax, 2017(7of 2017),the State Government, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of Ap... ... ...

Arunachal Pradesh GST rate schedules are amended to place biris within the 9% Schedule II. Pan masala, specified tobacco products, tobacco substitutes, and specified non-combustible inhalation products are inserted in the 20% Schedule III. Schedule VII prescribing a 14% rate is omitted. The revised rate classification takes effect from 1 February 2026.

Commencement of the Delhi Goods and Services Tax (Amendment) Act, 2025 is fixed through separate effective dates. Sections 7, 38 and 40 take effect on publication in the Official Gazette. Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 take effect from 1 November 2024, while section 32 takes effect from 1 August 2023. Specified amendment provisions therefore receive retrospective commencement.

SHRIPAWAN SINGH, JM AND DR. A.L.SAINI, AM For the Assessee : Shri Manish J Shah, Advocate For the Respondent : Shri Ashok B. Koli, CIT-DR ORDER PER DR. A. L. SAINI, AM: By way of this appeal, the assessee has challenged the correctness of the order dated 13.03.2023 passed by the Learned Principal Commissioner of Income-Tax (in short "Ld PCIT") under section 263 of the Income-Tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 2018-19.Grievances ra... ... ...

Section 87A rebate for assessment year 2024-25 applies where a resident individual's total income is within the prescribed threshold, even if that income includes capital gains taxed at special rates. The rebate is linked to tax computed on total income, and the concessional regime under section 115BAC(1A) does not restrict that independent entitlement. A later restriction excluding special-rate income from rebate applies prospectively and does not affect the relevant assessment year.

Legal and regulatory issues include safeguards for arrest and detention of transgender persons, consultation requirements in Bar Council policy-making, and procedural accountability in electoral administration and policing. Personal insolvency proceedings raise questions about tribunal powers to constitute an expanded bench. Hospitality operators are expected to comply strictly with food-safety and hygiene norms. Proposed restrictions on minors' social-media accounts address cyberbullying, online exploitation, and harmful screen exposure.

IC Electricals Company Limited has secured railway purchase orders for electrical and electronic supplies and an export order, creating combined order inflow across domestic railway operations and international markets. Its product portfolio includes regulators, battery chargers, emergency lights, inverters, microprocessor-based control systems, alternators, traction motors, and permanent magnet alternators with controllers. Forward-looking statements on business plans, projects, and research and development remain subject to risks and uncertainties and may differ materially from actual results.

Tax determination under the existing non-fraud and fraud provisions is confined to periods up to Financial Year 2023-24. A new mechanism applies from Financial Year 2024-25 onward for unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. It requires a show-cause notice within the prescribed limitation period and an order within the prescribed period, subject to limited extension. Penalties differentiate between non-fraud cases and cases involving fraud, wilful misstatement, or suppression, while specified payment routes permit conclusion of proceedings.

Form II requires an appeal against an adjudication order to identify the applicant and impugned order, state the facts and grounds, and specify the relief sought. The appeal must include particulars of the appeal-fee deposit and, where applicable, the penalty deposit, with receipt details. It must be dated and signed by the applicant or authorised representative, with copies of relevant documents and a list of attachments.