GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Dr. D.JAGANNATHAN I.A.S., COMMISSIONER OF STATE TAX Circular No: 3/2025 (PP6/GST-160/2024) Dated: 13.01.2025 Sub: - regarding. Ref: Circular No. 235/29/2024-GST, dated 11.10.2024 issued by Government of India, Ministry of Finance, Department of Revenue, (Tax Research Unit), New Delhi ****** In the reference cited, the Govern... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: DR. D. JAGANNATHAN I.A.S, COMMISSIONER OF STATE TAX Circular No 18/2023 (PP6/GST-145/2022) Dated 16.11.2023 Sub: - Ref: Circular No. 181/13/2022-GST, File No CBIC- 20021/4/2022, Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs-New Delhi -------- In the reference cite... ... ...

SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM For the Assessee : Shri Nitesh Joshi, AR For the Revenue : Shri Vranda U Matkarni, DR ORDER PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Voltas Limited (assessee/ appellant) against the appellate order passed by National Faceless Appeal Centre, Delhi [the learned CIT (A)] for A.Y. 2012-13 dated 4th October, 2021 raising following grounds of appeal:- "GROUND NO.1: NON-GRANT OF INTEREST U/S 244A (1) OF THE... ... ...

Chandigarh, Sep 7 (PTI) The Haryana government on Monday discussed ways to tackle financial frauds and reviewed the progress of various initiatives aimed at creating awareness among the people. Haryana Chief Secretary Anurag Rastogi chaired a meeting with stakeholders to review the evolving nature of financial frauds, investor protection measures, emerging cyber threats and technology-based initiatives aimed at strengthening financial security in the state. The 16th meeting of the State ... ... ...

Kolkata, Sep 7 (PTI) Union Law and Justice Minister Arjun Ram Meghwal on Monday said the Income Tax Appellate Tribunal (ITAT) had played an important role in shaping India's justice system and called the National Tribunal Commission reform covering 16 bodies the beginning of a wider "reform, perform and transform" mission. Meghwal made the remarks while inaugurating ITAT's new premises in New Town, with its Kolkata Bench set to play a key role in expediting tax dispute resolution across 12 st... ... ...

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 21/2021-State Tax (Rate) The 31st December, 2021 No. GST/24/2017/Vol-I.-In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, and in supersession of notification of the Government of Arunachal Pradesh Departm... ... ...

Arunachal Pradesh State GST rate classification is corrected by limiting tariff heading 6305 to exclude tariff item 63053200. Sacks and bags used for packing goods are correspondingly defined to exclude woven and non-woven polyethylene or polypropylene strip bags and sacks, whether laminated or not, and flexible intermediate bulk containers.

Arunachal Pradesh amends the State Tax (Rate) exemption table under section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017. The tariff-heading entry against serial number 4 is substituted with "4414", and that against serial number 29 is substituted with "7419 80". The amendments take effect from 1 January 2022.

Proper officer powers under the Delhi Goods and Services Tax Act, 2017 are conferred upon a specified GST officer in relation to M/s Royal Swastik Marbles. The powers cover arrest-related action, summons, access to business premises, and tax determination proceedings, including matters involving fraud, wilful misstatement, or suppression of facts. The conferral remains effective for 120 days from issuance or until further orders, whichever is earlier, and prevents the jurisdictional proper officer from exercising those powers for the specified taxpayer during that period.

Arunachal Pradesh makes Schedule amendments under the State Tax (Rate) framework, effective from 1 January 2022. The amendments revise product classifications and descriptions for specified fish products, provisionally preserved vegetables and fresh nuts. Serial number 97A is inserted for tender coconut water, with the stated unit-container and brand-name formulation, including voluntary foregoance of enforceable brand rights subject to Annexure I conditions. Serial number 101 is omitted, and the classification for serial number 141 is replaced with heading 8807.

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Dr. D.JAGANNATHAN I.A.S., COMMISSIONER OF STATE TAX Circular No: 4/2025 (PP6/GST-160/2024) Dated: 13.01.2025 Sub: - regarding. Ref: Circular No. 236/30/2024-GST, dated 11.10.2024 issued by Government of India, Ministry of Finance, Department of Revenue, (Tax Research Unit), New Delhi ****** In the reference cited, the Govern... ... ...

Powers relating to arrest, summons, inspection, determination of unpaid or short-paid tax, and tax determination involving fraud or suppression are conferred on the specified Proper Officer for M/s R.R. Tools & Equipment under the Delhi Goods and Services Tax Act, 2017. The authority operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the identified taxpayer.

GST Portal validation restricting appeals against demand orders showing NIL or Zero demand has been removed where a liability dispute exists and the taxpayer made payment before issuance of the demand order. Taxpayers may challenge such orders by filing an appeal in Form GST APL-01, and may raise a ticket with the GST Helpdesk if filing difficulties arise.

Open API integration for Certificates of Origin enables eligible exporters to connect ERP, accounting and other business software with the Trade Connect e-Platform for electronic application submission. The facility covers preferential and non-preferential certificates, provides authentication, file-submission and certificate-verification APIs, and maintains a transaction ledger for application tracking. Security measures include digital signatures, password hashing, IP whitelisting and time-limited access tokens. Relevant origin criteria, fields and validation rules are automatically applied according to the selected trade agreement or certification scheme.

Retrospective input tax credit eligibility allows credit for specified earlier financial years through returns filed up to the prescribed extended date and provides separate relief where cancelled registration is later revoked. Pending investigations, adjudication, appeals and revision proceedings must consider the revised eligibility. A special electronic rectification procedure applies to unappealed demand orders denying credit solely for breach of the general limitation period, subject to prescribed particulars and consideration of other denial grounds. No refund is available for tax paid or credit reversed solely due to retrospective eligibility, except refundable appeal pre-deposits where appeals succeed.

Revisionary jurisdiction under Section 263 could not be sustained against a cooperative society's deduction claim for interest income under Section 80P(2)(d) where the issue and facts were identical to the preceding assessment year. The applicable precedent had already led to quashing of the earlier revisionary order on the same deduction issue. Applying that precedent consistently, the revisionary proceedings were unsustainable and the deduction issue was resolved in favour of the cooperative society.

Open API integration enables eligible exporters to connect their software systems with the Certificate of Origin platform for electronic application submission, issuance, and verification. Access requires onboarding credentials, IP whitelisting, a configured document signer, authenticated token generation, and compliance with prescribed technical specifications. The CoO File API supports submission of applicant, certificate, product, shipment, supporting-document, and declaration data, with dynamic validation based on the selected trade agreement. Digital signatures protect data integrity, sender authentication, and non-repudiation, while ledger records track transaction status and the verification API confirms certificate validity.

Assessments pending on the search date abate under section 153A and must be completed as regular assessments; consequently, incriminating material is not determinative of additions. Disclosure of investments in balance sheets does not establish their source, and the assessee must explain the source of investment. Family-member gifts supported only by declarations require verification where they cannot be independently verified and have not been examined by the assessing authority. Additions for unexplained investments were therefore set aside for verification of the claimed gifts.

Electronic commerce operators liable to pay tax on specified platform-mediated services under section 9(5) need not proportionately reverse input tax credit on related inputs and input services. The tax liability for such specified services must be paid entirely through the electronic cash ledger, and input tax credit cannot be used for that payment. The credit may nevertheless be used to discharge tax liability arising from the operator's own platform services, including services supplied for platform fees or commission.

India's international economic engagement through free trade agreements and strategic partnerships was identified as a means of sustaining economic growth amid geopolitical disruption. Economic cooperation was described as extending across defence, technology, energy, investment and trade. Nine free trade agreements were stated to have been concluded by 2026, with further trade arrangements proposed with other countries. Pursuit of free trade agreements was linked to increasing trade and to reported first-quarter GDP growth in the financial year 2026-27.