GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to Sanjeev Gupta, Assistant Commissioner. He is designated as the proper officer for enrolling GST practitioners, replacing the previously assigned Assistant Commissioner following his transfer.

Customs assayers and valuers may be empanelled to value precious metals, jewellery, stones, and valuable articles involved in import, export, seizure, confiscation, or extraction. Applicants require suitable qualifications, relevant experience, verified references, a clean professional record, and compliance with independence and disclosure requirements. Appointments are non-transferable, require annual self-appraisal, and prohibit unauthorised delegation. Fees follow a notified declining ad valorem scale, with stakeholders generally bearing service charges. Appointees must maintain records, avoid conflicts of interest, preserve confidentiality, and comply with professional conduct standards; false valuation, negligence, or misconduct may invite cancellation, removal, or legal action.

Meeting procedures require quarterly meetings, prescribed notice and agenda circulation, with emergency meetings and decisions by circulation permitted where necessary. Virtual participation and electronic voting are allowed, subject to secure recording of proceedings. Four members form a quorum, decisions are by majority, and the presiding member has a casting vote. Members must disclose and abstain from matters involving direct or indirect interests, report disqualifications, and maintain fidelity and secrecy. Authorised officers manage meeting records, execute contracts and documents, and affix the common seal only under a resolution and member presence.

Hearing jurisdiction for appeals under Section 107 of the DGST Act, 2017 is allocated among senior departmental officers by monetary threshold and territorial or functional charge. SCTT officers hear appeals above 15 lakhs for specified zones, including KCS, Special Zone, E-Commerce, Enforcement and embassy refund matters. The Additional Commissioner is assigned specified zones and appeals up to 15 lakhs concerning Enforcement and embassy refunds, while the JCTT hears appeals up to 15 lakhs for specified zones.

Commissioner, State Tax, Delhi, authorizes specified Assistant Commissioners to enrol GST Practitioners under Section 48 of the Delhi Goods and Services Tax Act, 2017. The authorization is issued under Section 5(1), read with the definition of proper officer in Section 2(91), and the rules framed under the Act. The designated Assistant Commissioners are declared proper officers for carrying out the GST Practitioner enrolment function.

Section 250(6) requires a first appellate order to identify points for determination and give reasons for its decision. Specific challenges to reassessment jurisdiction and the validity of the notice, supported by detailed material and reproduced in the appellate order, require merits-based adjudication and cannot be rejected as general objections. An appellate decision must be definite, reasoned and clear. The reassessment-jurisdiction challenge requires fresh adjudication on the material and submissions already on record.

Temporary import of durable containers is exempt from customs duty and additional duty where a bond is executed and the container is re-exported within six months of landing. Extensions follow a graded approval mechanism and rejection requires recorded written reasons. Off-hiring is not a valid ground for extension. Cargo requiring examination or investigation should be destuffed so that containers can be released for re-export. Extension proposals and rejections must record specific, case-based reasons, while manual submission of related documents and statements stands discontinued.

GST refund administration requires intensified review and verification to detect and prevent refunds issued to non-existing or non-functional firms. Ward transfers and migration requests require proper verification, particularly where refund volumes are disproportionately high compared with prior periods. Zonal officers must review refund orders, report suspected malpractice, periodically monitor ward-level refunds, and initiate departmental and criminal action where irregularities are detected. Vigilance, Systems and EDP functions must use data analytics and develop safeguards for the refund process.

Grievance redressal concerning implementation of tax laws is assigned to a committee chaired by an Assistant Commissioner and comprising two additional Assistant Commissioners. The committee is tasked with addressing concerns raised by tax professionals associations and trade bodies regarding tax-law implementation. It must submit its report within 15 days from its constitution, creating an internal departmental mechanism to examine and report on implementation-related grievances.

Jurisdiction under the Delhi Goods and Services Tax Act, 2017 is allocated through geographical wards and zones for State Tax officers. Zones 1 to 9 cover specified localities across Delhi, while separate citywide arrangements apply to e-commerce, identified high-taxpayer categories, works contract and service suppliers, and transactions involving the right to use goods. Unspecified areas fall within the nearest ward, and taxpayers remain in existing wards until transfer. Each zone and ward has designated senior and field-level State Tax leadership. The arrangement operates retrospectively from implementation of the Delhi GST Act.

Public trusts administered by an agency under State Government control are excluded from registration under Section 77, even where registration is sought under Section 17. Where a temple trust is vested in the State, Chapter X requires implementation of the statutory management framework: publication in the Official Gazette of the applicable public-trust list under Section 52(2), followed by constitution of a Committee of Management under Section 53. The committee-formation process requires public notice inviting suggestions and must observe religious-denomination safeguards. The relevant list must be published within six months, and the Assistant Commissioner may determine the temple's denomination after allowing parties to produce evidence.

Functions under sections 78 and 79 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes. The officers may perform these functions as a proper officer, subject to the statutory definition of that expression and the Rules made under the Act.

EPCG authorisations require the stipulated export obligation to be met within eight years through use of imported capital goods in authorised hotel services. A notice issued before expiry of that period cannot establish non-fulfilment where declared foreign-exchange earnings and an application for export-obligation discharge remain unaddressed. Hotel-business use of imported vehicles meets the actual user condition; the Scheme and exemption notifications do not require vehicle-wise proof of foreign-exchange earnings or daily operational records. Parking, registration, insurance and driver-related allegations do not by themselves prove diversion from authorised use. On these facts, confiscation, denial of concessional duty and penalties are unsustainable.

Powers under section 83 of the Delhi GST Act, 2017 are delegated to Assistant Commissioners and Goods and Services Tax Officers as Proper Officers. Exercise of the delegated power requires prior, case-specific approval from the concerned Zonal Incharge, Special Commissioner, Additional Commissioner, or Joint Commissioner.

Section 74 requires fraud, wilful misstatement, or suppression of facts with intent to evade tax; mere GST non-payment is insufficient. Material evidence of those elements must be included in the show-cause notice. Section 74A introduces a common limitation period for fraud and non-fraud cases, while retaining the fraud distinction at adjudication for higher penalties where intentional tax evasion or ineligible input tax credit is established. Legacy-period notices under Section 74 may therefore be examined for whether they disclose the necessary factual basis for invoking the fraud-based provision.

Separate show cause notices arising from a common customs investigation retain independent legal identity where they concern distinct subject matters and statutory consequences. Common assignment to one adjudicating authority and joint hearings are matters of administrative convenience and do not create a composite proceeding. An interim stay confined to one notice cannot be extended by implication to restrain adjudication under another notice. Challenges involving relied-upon material, hearing opportunity, limitation, extensions, or Call Book treatment may be examined through the statutory appellate process or before the competent forum.

Revisional proceedings under Section 263 against a corporate debtor cannot be continued or culminate in a revisional order during the subsistence of the moratorium. Following cessation of the moratorium, revisional proceedings may be revived and reframed if permissible under the Insolvency and Bankruptcy Code, the Income-tax Act, and applicable law, with reasonable opportunity of hearing afforded through the resolution professional or another competent representative of the corporate debtor.

Customs Broker liability for import undervaluation depends on the broker's own conduct, involvement and diligence, not solely on the importer's declaration. Penalty liability and penalty quantum are distinct inquiries. A prior request for first-check examination before assessment may evidence bona fide conduct by bringing the goods to the Department's notice, although it does not automatically prevent penalty. Documented compliance, including client advice, examination requests, correspondence and checklists, may materially influence the assessment of culpability and proportionality of penalty.

Input tax credit on construction for leasing depends on whether the property is constructed on own account. Construction intended for sale, lease or licence forms part of a taxable commercial supply and differs from construction for personal use or premises from which business is directly carried on. Credit claims for leased properties require application of this distinction before the blocked-credit provision is invoked. This approach supports creditability of construction inputs where completed property is intended for leasing and promotes tax neutrality.

The National Assessment Centre Portal serves as a central digital repository for customs assessment information, including NAC decisions, advance rulings, audit objections, legal decisions, advisories, classification and valuation material, and trade-facilitation committee deliberations. Searchable access is intended to help importers, Customs Brokers and officers research assessment issues, promote consistent treatment of similar goods, and reduce divergent practices. NACs must regularly upload and manage information within their allocated commodity and functional domains, with priority for matters requiring uniform assessment guidance.