Government of Bihar Commercial Tax Department Office Order No- /2023-GST Subject : - reg. In exercise of the powers conferred by sub-rule (4) of Rule 97of the Bihar Goods and Services Tax Rules, 2017 the Government of Bihar, hereby, constitutes a Standing Committee, to make recommendations for proper utilization of the money credited to the Bihar Consumer Welfare Fund for welfare of the consumers. The said committee shall consist of the following members, namely :- 1. Commissio... ... ...

GST demand limitation under Section 73 runs from the due date for the annual return; extensions of those due dates change its commencement, and pandemic-period exclusion must be applied when calculating the three-year period. A notice issued after the resulting deadline cannot be sustained under the ordinary limitation. Recourse to Section 74's five-year period requires the Assessing Officer's satisfaction, based on disclosed foundational facts, that fraud, wilful misstatement or suppression caused the tax shortfall or excess input tax credit. Audit objections and bare statutory assertions are insufficient. The show-cause notice and consequential order were set aside, with liberty for fresh Section 74 proceedings within the applicable extended limitation.

Extended limitation under Section 74 of the CGST Act cannot be invoked after Section 73 limitation expires unless the notice states foundational facts supporting fraud, wilful misrepresentation or suppression causing tax shortfall or excess input-tax credit. Extended annual-return due dates and pandemic-related exclusion made the ordinary three-year limitation expire on 28 February 2025; a notice issued thereafter was time-barred under Section 73. A bare allegation of suppression, reliance on omitted Explanation 2, or a protective demand cannot establish the required satisfaction. The Section 74 notice and consequential order-in-original were set aside, while fresh Section 74 proceedings remain permissible on properly pleaded facts if concluded before 28 February 2027.

SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER For the Appellant : Ms. Aarti Vissanji For the Respondent : Shri K.K. Mishra ORDER 1. By way of the present appeal the Appellant/Assessee has challenged the order, dated 26.03.2021, passed by the Ld. Principal Commissioner of Income Tax, Mumbai - 6 (Hereinafter referred to as 'the PCIT'] under Section 263 of the Income Tax Act, 1961 (hereafter referred to as 'the Act') whereby the PCIT had set aside Assessmen... ... ...

Customs custodianship and Customs Cargo Service Provider status are conferred on Nhava Sheva Distribution Port Terminal Private Limited for the Shallow Water Berth and Coastal Berth terminal areas. The operator is custodian of imported goods until delivery to container freight stations or transhipment, and of export cargo until exportation; the Coastal Berth handles coastal goods only. The two-year approval requires compliance with customs cargo-area regulations, permits earlier review for non-compliance or governmental directions, and requires transfer of environmental consent into the operator's name.

Extension of the statutory time limit for return of inputs sent for job work is rescinded in relation to M/s GE Diesel Locomotives Pvt. Ltd., Marhowra, under section 143(1) of the Bihar Goods and Services Tax Act, 2017. Acts done or omitted before the rescission remain unaffected. The taxpayer may make a fresh application for extension if required, and the rescission takes effect from the date of issue.

Transport of kendu leaves, a minor forest produce, requires a transit permit when the consignment moves beyond the district; unpermitted inter-district transport constitutes a forest offence and may attract confiscation. Evidence that a vehicle carried kendu leaves without a permit, bore a forged registration plate, and was intended to travel beyond Sambalpur district supported confiscation of both the vehicle and leaves. The owner neither proved an intra-district destination nor established reasonable and necessary precautions against the vehicle's use in the offence.

Bail pending trial was considered appropriate because the charge-sheet had been filed, the entire wheat quantity had been recovered, and no loss remained. The applicant had remained in custody since July 2017, the evidence included the applicant's memorandum, and no other criminal case or adverse antecedent was reported. These factors supported release on bail while the trial remained pending.

Amnesty Scheme for one-time settlement of export-obligation defaults concerns Advance and EPCG authorisation holders. The customs framework addresses such defaults through a one-time settlement mechanism, with related Board guidance and DGFT material identified for stakeholders. Difficulties relating to the scheme may be brought to the Additional Commissioner of Customs, EPSMMC.

GST audit powers under Section 65, read with the administrative empowerment provision in Section 4(2), are conferred on specified State Tax officers for financial year 2019-20. The authority is limited to the respective zonal jurisdictions assigned to each officer within Patna West Division, including Patna South Zone-2, Shahabad Zone, Arrah, and Patna Central Zone-1.

GST is not leviable on compensation paid for compulsory acquisition of land and buildings for a national highway because such compensation, including the value of an acquired structure, is neither a sale of goods nor a supply of goods or services. No GST liability arose for the landowner, and no GST was paid to any tax authority. A GST component added separately over the building valuation was incorrectly included and was not payable to the landowner.

Mandatory additional qualifiers for specified import declarations are deferred until 1 October 2023. These qualifiers remain additional to existing importer declarations and apply in the prescribed manner for the relevant product chapters. The deferment follows requests for additional compliance time, and implementation difficulties may be reported to the Customs Commissioner.

Section 65 audit powers under the Bihar Goods and Services Tax Act, 2017 are conferred on specified Deputy Commissioners of State Tax and Assistant Commissioners of State Tax under Section 65(1) read with Section 4(2). The authorisation applies only within each officer's assigned zonal jurisdiction and is limited to audits concerning the financial year 2020-21, creating a defined territorial and temporal allocation of audit authority.

CARD91's Credit Lifecycle Consistency Framework calls for facility-specific treatment of Credit Line on UPI transactions and continuing credit events. Credit limits, outstanding balances, repayments, refunds, reversals and EMI conversions should be accurately connected to the relevant customer account and applied according to the underlying facility's terms. Bank policy, customer consent, transaction controls and portfolio actions should remain aligned. Customer-facing applications, statements and alerts should consistently reflect available credit, outstanding obligations and repayment schedules, while disputes and manual corrections follow documented, reviewable processes.

Proposed restrictions on revolving credit facilities for most NBFCs would generally require credit products to operate as term loans, rather than facilities in which principal repayment automatically restores the available borrowing limit. Compliance may require technology capable of managing multiple drawdowns within an approved sanction, separate repayment schedules, amortisation and servicing workflows, while preventing repaid principal from replenishing the sanctioned limit.

The Commissioner delegates the power under the Bihar Goods and Services Tax Act, 2017 to require any person to furnish information concerning matters dealt with under that legislation. This authority is conferred on the Special Commissioner State Tax (Central Investigation Bureau), Additional Commissioner State Tax (Administration), Joint Commissioner State Tax (In-charge), and Deputy Commissioner State Tax (In-charge), with effect from the date of issue.

Leasehold-to-freehold conversion on payment of conversion charges concerns transfer of the Government's residual ownership rights in immovable property, rather than a service; consumer remedies for deficiency in service are therefore unavailable. Conversion charges operate as additional sale consideration, and informal file notings have no legal effect unless formally issued and communicated. Statutory conversion rules remain operative until lawfully amended or replaced. Administrative instructions cannot suspend those rules merely because revised conversion rates are under consideration. Withholding eligible applications while granting conversions to others may be arbitrary and discriminatory. Pending conversion claims must be assessed under the applicable statutory regime and relevant land rates.

Tax exemption recognition is granted to the Maharashtra Electricity Regulatory Commission under Schedule VII, Table serial number 42, read with section 11 of the Income-tax Act, 2025, effective from tax year 2026-2027. Eligibility is conditional on the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing one or more purposes specified for the relevant Schedule VII entry.

GST appellate limitation raises whether the period from 15 March 2020 to 28 February 2022 must be excluded when computing time for filing GSTAT appeals where the order in appeal was issued during that interval. It also considers the remedial course where an appeal under section 107 was dismissed as time-barred without examination on merits despite non-consideration of that excluded period.

Tax exemption under section 10(46A) of the Income-tax Act, 1961 applies to the specified income of the Maharashtra Electricity Regulatory Commission. The exemption operates under the repeal-and-savings framework in section 536 of the Income-tax Act, 2025, preserving relevant rights and proceedings under the earlier law. It is effective for assessment year 2026-27, subject to the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing qualifying statutory purposes.