OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS- I), APPRAISING MAIN (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, TAL-URAN, DISTRICT- RAIGAD, MAHARASHTRA-400707 DIN No. 20241078NT000000BA38 23-10-2024 PUBLIC NOTICE No. 92/2024 Subject - -reg. Reference is invited to DGFT notification 23/2023 dated 03.08.2023 regarding import of Laptops, Tablets, All in one Personal Computers, and Ultra small form factor Computers and Servers falling under HSN 8471 are "Restricted" and ... ... ...

THE HONOURABLE MR.JUSTICE K. BABU For the Petitioner : By Advs. A.V. Thomas (Sr.)(T-49) A. Kevin Thomas Nidhi Sam Johns(K/211/2005) Lijo Joseph (Thoppil)(K/000537/2013) For the Respondent : By Advs. Shri. N. Manoj Kumar, State Attorney K.R. Ranjith, Government Pleader With State Attorney Muhammed Rafiq, Spl Gp Tax JUDGMENT The petitioner, Phoenix ARC Private Limited, is a company as defined in clause (ba) of Section 2 of the Securitisation and Reconstruction of Financial Assets and E... ... ...

CIRCULAR Commissioner of State Tax, Gujarat State, Ahmedabad Dated 26th March, 2018 CIRCULAR No. 38/12/2018-GST No. GSL/GST/S.168/B. A 27 Subject: Various representations have been received regarding the procedures to be followed for sending goods for job work and the related compliance requirements for the principal and the job worker. In view of the difficulties being faced by the taxpayers and to ensure uniformity in the implementation of the provisions of the law across... ... ...

MOOWR Scheme registration through ICEGATE raises questions on post-submission compliance under the Manufacture and Other Operations in Warehouse Regulations, 2019. Key issues include whether physical applications and supporting documents must be submitted to the jurisdictional Customs authority, whether deficiencies may be communicated through ICEGATE after online scrutiny, and whether site inspection or verification is required before approval. The procedural focus also includes the typical Customs processing sequence, timeline, and compliance actions expected after filing.

Digitisation of customs bonded warehouse procedures through the ICEGATE Warehouse Module enables online warehouse-licence applications, transfer requests for warehoused goods, and uploading of monthly returns. Transfer workflows cover ownership changes, warehouse changes, or both, with validation of goods details, buyer particulars, triple-duty bond requirements and officer acceptance. Physical transfer forms remain mandatory alongside online processing until integrated. Licensees must upload Form A and Form B monthly returns accurately for reconciliation, and the port-of-import officer must ensure the required warehousing bond and security are furnished.

Interest on Input Tax Credit reversal is considered where payment to vendors is not made within 180 days, requiring reversal under Section 16(2) of the CGST Act and Rule 37 of the CGST Rules. The central issue is whether interest under Section 50 applies where sufficient Electronic Credit Ledger balance existed throughout and the relevant credit was never utilised for output tax liability. The analysis distinguishes unutilised credit reversal from wrongful availment and utilisation, including whether delayed-payment reversal has a distinct interest consequence.

P.R. GOKULAKRISHNAN, C.J. AND P.M. CHAUHAN, JJ. For the Appellant : J.M. Thakore, Adv. General and K.S. Nanavati, Adv. For the Respondents : A.K. Clerk, Adv. JUDGMENT P.R. GOKULAKRISHNAN, C.J. 1. This Letters Patent Appeal is against the order passed by the learned single Judge, condoning the delay of 290 days in preferring the First Appeal against the judgment and decree of the City Civil Court passed in Civil Suit No. 1315 of 1983. The operative portion, of the order passed by t... ... ...

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE Mrs. JUSTICE V.BHAVANI SUBBAROYAN For the Appellant : Ms. R. Hemalatha Senior Standing Counsel For the Respondent : None JUDGMENT [Judgment of the Court was delivered by T.S.SIVAGNANAM, J.] Heard Ms.R.Hemalatha, learned senior counsel for the appellant / revenue. 2. This appeal by the revenue filed under Section 260-A of the Income Tax Act, 1961 ['the Act' for brevity] is directed against the order passed by t... ... ...

Mahesh Narain Shukla and K.C. Agrawal, JJ. For the Appellant : A.P. Gupta, Adv. For the Respondents : A. Banerji and S.M. Doval, Advs. JUDGMENT K.C. AGRAWAL, J. 1. On the 19th July, 1966, occurred an accident in which Bhagwan Dass, husband of Smt. Pari Bai, appellant No. 1 and father of appellants Nos. 2 to 4, died in a motor accident. A cause of action accrued to the appellants to claim compensation as legal representatives of the deceased, under the Indian Fatal Accidents Act, 1... ... ...

IT Grievance Redressal Mechanism addresses common GST portal glitches affecting classes of taxpayers who could not timely file prescribed forms or returns despite bona fide compliance attempts. Taxpayers must submit evidence-based applications through field or nodal officers; GSTN verifies widespread issues and places solutions before the IT Grievance Redressal Committee. Verified glitches may support waiver of consequential fine and penalty. Identified taxpayers whose TRAN-1 filings remained incomplete due to failed digital authentication may complete filing without increasing the recorded credit amount, subject to the specified completion timelines.

India's commerce and industry engagement with Japan is structured around a business delegation visit to deepen bilateral trade, investment, technology and industrial collaboration. Sector-focused discussions cover semiconductors, artificial intelligence, start-ups, automotive manufacturing, steel, electronics, industrial and consumer markets. Business roadshows and investor interactions are directed at presenting opportunities in India's manufacturing, clean-energy and consumer sectors, while advancing cooperation in high-technology manufacturing and next-generation industries.

Operation Black Hawk targeted an alleged inter-state heroin trafficking network moving crude heroin from the North-East region towards Uttar Pradesh. Intelligence-led vehicle tracking and highway interceptions resulted in the seizure of over 18.6 kg of crude heroin and the arrest of three suspected network members under the Narcotic Drugs and Psychotropic Substances Act, 1985. The narcotics were detected in specially fabricated concealed compartments within a passenger vehicle fuel tank and a heavy commercial vehicle body frame. Both vehicles and the contraband were confiscated, while financial and logistical investigations continue into suppliers and distribution channels.

Speed money paid through sub-contractors to port workers for prompt cargo handling may qualify as allowable business expenditure where it is incurred in the ordinary course of clearing and forwarding operations to prevent demurrage and related losses. Trade practice and business necessity support deductibility when no material shows that the payments were bogus, inflated, or unrelated to business purposes. Deduction of tax at source and recipient accounting further support the business character of the payments. An estimated disallowance without a rational basis is not justified; the disallowance was deleted.

Unrecovered arrears of value added tax, entry tax, wrongly availed input tax credit and inadmissible transitional credit are recoverable as State tax arrears under the Gujarat GST framework. Principal tax liabilities may be paid from the electronic credit ledger or electronic cash ledger and must be recorded in Part II of FORM GST PMT-01. Related interest, penalty and late fee are payable only through the electronic cash ledger. Pre-GST returns may be filed and paid through the earlier online procedure, while unregistered persons remain subject to recovery and cash payment under the existing-law procedure.

In a multi-party appeal, non-substitution of legal representatives of a deceased respondent does not automatically abate the entire appeal. Continuation depends on whether the right to sue survives, the deceased party's estate is adequately represented by existing parties, the decree is joint and indivisible, and further proceedings could result in conflicting or inexecutable decrees. Co-owners who instituted proceedings concerning jointly owned land may represent the common estate, while non-contesting co-sharers may remain proper parties. A court must assess these factors before treating an appeal as wholly abated and should decide the merits if effective, non-conflicting adjudication remains possible.

Banking labour relations are affected by proposed nationwide industrial action over five-day banking, performance-linked incentives, and pension-related demands. Five-day banking remains pending despite a bipartite arrangement for extended weekday hours. Unions dispute an incentive scheme that differentiates awards by seniority and individual performance, contending that it departs from bank-level performance linkage and uniformity across cadres. They also allege that implementation during pending conciliation breaches a status quo obligation, while pension revision, uniform dearness allowance, and a pension-scheme switch option remain unresolved.

Priority Sector Lending Certificates, Renewable Energy Certificates and similar scrips are classified under heading 4907 and attract GST at 12%. The residual 18% rate applies only where goods are not covered by a specific GST rate-schedule entry. The earlier residual-rate clarification for Priority Sector Lending Certificates is modified. Duty credit scrips classifiable under heading 4907 attract Nil GST under the applicable exemption entry.

Free-of-cost moulds and dies supplied by an OEM to an unrelated component manufacturer are not a supply without consideration and do not require input tax credit reversal when provided in the course or furtherance of business. Their value is excluded from the component supply value unless the component manufacturer was contractually required to use its own moulds or dies; in that event, amortised cost is included and related credit must be reversed. Separately stated spare parts and labour in car servicing are taxable at their respective applicable rates.

India's free trade agreement strategy seeks to expand preferential market access and integrate the country into global value chains as a trusted trading partner. Negotiations with additional country groups and individual nations are intended to extend agreement coverage to a substantial share of global trade. Investment opportunities are identified in data centres, manufacturing and artificial intelligence, alongside an objective of developing more balanced trade relations between India and Japan.

Services of short-term accommodation, conferencing, banqueting and similar services supplied to an SEZ developer or unit are inter-State supplies, as the specific rule governing supplies to SEZs prevails over the general place-of-supply rule for immovable-property-related services. Zero-rated treatment and related refund claims require receipt of supplies by the SEZ for authorised operations, supported by prescribed evidence and endorsement. Textile fabric processors supplying job-work services may claim inverted-duty-structure refund because their output is a service, not a supply of fabrics.