OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS - I), APPRAISING MAIN (IMPORT), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA, TAL-URAN, RAIGAD-400707, MAHARASHTRA Date: 16.02.2023 PUBLIC NOTICE NO. 14/2023 DIN-20230278NW0000555B49 Subject: - - reg. ******* Kind reference is invited to Board's Instruction No. 31/2022 - Customs dated 14.11.2022 and JNCH Public Notice No. 71/2022 dated 01-12-2022, relating to the restriction on the entry of food items only through specif... ... ...

बिहार सरकार वाणिज्य कर विभाग कार्यालय आदेश संचिका सं0-15/वैट/जी.एस.टी/विविध-02/2022-3269 पटना, दिन... ... ...

Certificate by Tax Recovery Officer and Validity Thereof Under Section 413 of the Income-tax Act, 2025 Corresponds to Section 222 of the Income-tax Act, 1961 Section 413 empowers the Tax Recovery Officer (TRO) to initiate recovery proceedings by drawing up a certificate specifying the amount of tax arrears payable by an assessee who is in default or deemed to be in default. The provision also prescribes the modes of recovery, the finality of the certificate, the power to amend or cancel... ... ...

SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER For the Assessee : Shri Manoneet Dalal, Adv Shri Sanil Malhotra, CA Shri Yishu Goel, AR For the Revenue : Shri H. K. Choudhary, CIT DR Ms. Nimita Pandey, Sr. DR ORDER PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Zimmer India Private Limited (assessee/ appellant) against the order of the ld DCIT, Circle-4(1), Gurgaon (Ld AO) passed u/s 143(3) read with section 144C(13) of the Income Ta... ... ...

GST audit powers under Section 65 of the Bihar Goods and Services Tax Act, 2017 are conferred on designated Deputy Commissioners, Assistant Commissioners and a Joint Commissioner of State Tax for audits relating to the financial year 2019-20. The officers may exercise these powers only within their assigned zonal jurisdictions across the specified divisions, circles and zones.

Free online access to the Credit Pulse Report is available through the Bajaj Finance website. Users verify their registered mobile number through OTP authentication, provide identifying particulars including PAN and date of birth, and then view the available credit score. The report may be reviewed and downloaded to examine repayment history, active credit accounts, recent enquiries and other recorded credit information. Periodic review can help identify unfamiliar accounts, inaccurate repayment records, overdue amounts, unupdated information and changes in credit utilisation.

Commissioner of State Tax-cum-Secretary for Bihar grants a three-month extension under section 65(4) of the Bihar Goods and Services Tax Act, 2017, for completion of GST audits relating to financial year 2018-19. The extension applies to designated officers auditing specified registered business entities in Patna East and Darbhanga divisions, including DEN Networks Ltd, Orient Blackswan Pvt Ltd, Bajrang Prasad Agrawal, Vikash Kumar Gupta, Binod Kumar Sah, and Ram Akbal Sudhir Ghee Trading Company.

Electronic Cash Ledger implementation for customs payments commences in phases from 1 April 2023. The first phase retains exemptions for specified categories, including accompanied baggage, non-automated customs stations, courier terminals, and non-electronic payments. In the second phase, courier shipment payments must be routed through ECL. Registered users may deposit funds through authorised modes, use ECL for transaction-wise liabilities, or initiate payments through internet banking, NEFT, or RTGS. Unutilised deposits may be used subsequently or refunded under the ECL regulatory process.

Standing Committee is constituted under sub-rule (4) of Rule 97 of the Bihar Goods and Services Tax Rules, 2017 to recommend proper utilisation of amounts credited to the Bihar Consumer Welfare Fund for consumer welfare. Chaired by the Commissioner State Tax, it includes tax administration, anti-profiteering, finance and consumer-protection representatives. The Additional Commissioner State Tax (C.I.B.) acts as Member Secretary, supporting the Fund-utilisation recommendation process.

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.

Revisionary jurisdiction under Section 263 requires effective consideration of material already forming part of the assessment record and a reasonable opportunity of hearing. Valuation reports, financial statements, share-allotment records and bank statements furnished during assessment must be considered before revising the assessment. A short interval between issuance of the revision notice and an ex parte order does not provide an effective hearing. The revision order was set aside and remitted for fresh adjudication after consideration of the record and grant of reasonable opportunity.

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.