HON'BLE MR. JUSTICE SANJEEV NARULA For the Appellant : Mr. Adarsh Ramanujan, Ms. Archana Sahadeva, Mr. Siddharth Raj Choudhary, Mr. Skanda Shekhar, Advocates. For the Respondents : Mr. Chetan Lokur, Mr. K.V. Grish Chawdary, Mr. D. Satya Sai Sumanth, Mr. Vaibhav Kaul, Ms. Saumya Singh, Advocates for R-2. Mr. Harish Vaidyanathan Shankar, CGSC, Mr. Srish Kumar Mishra, Mr. Alexander Mathai Paikaday and Mr. Krishnan V., Advocates. JUDGMENT SANJEEV NARULA, J. (Oral): 1. The present ... ... ...

Raipur, Sep 1 (PTI) The Enforcement Directorate on Tuesday conducted searches at multiple locations in Chhattisgarh, including against a former personal assistant of ex-chief minister Bhupesh Baghel, in a money laundering probe linked to alleged irregularities at the state Public Service Commission, officials said. They said a total of seven locations in Bhilai, Durg and Raipur are being raided as part of the probe initiated under the Prevention of Money Laundering Act (PMLA). The investi... ... ...

AEO-T1 certification operates through continuous certification/auto-renewal rather than periodic renewal applications, subject to annual self-declarations and compliance monitoring. Declarations are filed through the AEO online portal during the prescribed annual filing period, with an exemption for entities certified during that calendar year. A Comprehensive Compliance Review is based on at least two annual declarations and must be completed before the third declaration becomes due. Adverse compliance information may trigger action, and revocation of continuous certification requires a fresh application for new AEO-T1 certification.

The scope of intermediary under the Chhattisgarh Goods and Services Tax Act, 2017 is clarified to resolve doubts and ensure uniform GST application. Guidance contained in Circular No. 159/15/2021-GST applies with necessary modifications under the State Act and operates as though issued under that Act for matters concerning intermediary services.

Extension of the time limit for applying for revocation of cancellation of GST registration is clarified under the Chhattisgarh Goods and Services Tax framework in line with the corresponding Central Tax and State Tax notifications. For uniform implementation, the clarification governing this extension is applied with necessary modifications under the Chhattisgarh Goods and Services Tax Act, 2017.

A five-member special bench found that no clear majority view existed under section 419(5) of the Companies Act and stayed the third member's order that had permitted the proposed recovery. Notices were directed to all parties, and the guarantor was restrained from directly or indirectly alienating property pending further consideration. The dispute concerns approval of a personal guarantor's repayment proposal, treatment of guarantee claims, creditor voting support, assessment of the personal estate, and scrutiny of declared net worth.

Extension of limitation periods under the Chhattisgarh Goods and Services Tax Act, 2017 is governed, with necessary modifications, by the provisions issued on 20 July 2021 concerning the Supreme Court's order dated 27 April 2021. Exercising powers under section 168(1), the Commissioner of State Tax makes those provisions applicable under the Chhattisgarh GST Act to secure uniform application of the extended GST limitation framework.

A five-member special National Company Law Tribunal bench hearing Subhash Chandra's personal insolvency matter issued notices to all parties and restrained him from alienating property directly or indirectly. The restraint applies during the continuing insolvency proceedings and concerns dealings with the relevant property. The procedural measure requires the interested parties to participate in the matter.

Faceless assessment grievance facilitation is established through the Turant Suvidha Kendra at Nhava Sheva for clearance-related grievances concerning Bills of Entry filed at the port. Importers, exporters, customs brokers and other stakeholders may approach designated officers or use specified electronic and telephone channels. A Joint Commissioner at the Turant Suvidha Kendra serves as the single nodal escalation point for urgent Bill of Entry clearance grievances, while implementation difficulties may be raised before the Additional or Joint Commissioner.

Dynamic Quick Response (QR) Code compliance for business-to-consumer invoices is to be administered uniformly under the Chhattisgarh Goods and Services Tax framework in relation to Notification 14/2020-Central Tax. The corresponding central GST guidance on dynamic QR code applicability and compliance is applied, with necessary modifications, for implementation under the State GST law.

Transfer-pricing analysis treats notional interest on delayed associated-enterprise receivables as unwarranted where comparable non-associated enterprise customers receive the same extended interest-free credit. United States dollar-denominated loans to associated enterprises require arm's length benchmarking against a United States dollar LIBOR-based rate rather than domestic or other-currency borrowing rates. For the Section 10A deduction, foreign-currency telecommunication and overseas technical-service expenditure not recovered from customers and not included in turnover should not be excluded from export turnover. These principles require revision of the transfer-pricing and export-turnover computations in line with the taxpayer's positions.

GST rate treatment of laterals and other parts of sprinkler or drip irrigation systems is to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The provisions governing this issue in Circular No. 155/11/2021-GST shall apply with necessary modifications as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Ship-call based SCMTR monitoring requires allocation of an Assistant or Deputy Commissioner to each vessel for timely, error-free filing of import, export and transhipment manifests. The assigned officer must verify successful filing and acknowledgement, assist stakeholders in resolving user-level errors, and escalate unresolved systems issues through the SCMTR cell. Vessel-specific and transhipment monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses, and must be submitted weekly.

Elderly farmers whose fingerprints cannot be captured for Aadhaar authentication may approach an Aaple Sarkar Seva Kendra with their Aadhaar card and bank passbook. Loan-account details are verified on the scheme portal before authentication is initiated. If authentication fails, the concerned tehsildar verifies identity using the Aadhaar card, bank passbook and 7/12 land record extract. Eligible farmers receive loan-waiver benefits directly in their bank accounts after authentication, identity verification and satisfaction of the scheme's eligibility criteria.

Foreign-currency expenditure on technical services and telecommunications not recovered from customers or included in export turnover is not reducible from export turnover for Section 10A purposes. Interest on a foreign-currency loan to an associated enterprise is benchmarked at LIBOR plus 80 basis points, reflecting the lower risk compared with external commercial borrowings. Secondary interest adjustment on an upfront discount relating to assessment year 2007-08 is excluded because the primary adjustment predates the statutory cut-off. Education cess is not deductible under Section 37(1) following the retrospective amendment. Dividend distribution tax is not restricted to the claimed DTAA rates.

GST applicability to guarantee services supplied by the State Government to its undertakings or public sector undertakings for loans obtained by them is governed under the Chhattisgarh GST regime. For uniform application, the central GST framework concerning government-backed loan guarantees is adopted, subject to necessary modifications, and applies under the Chhattisgarh enactment to these guarantee services.

Handling of un-claimed, un-cleared, suspicious and detained import containers requires mandatory scanning, weighment, secure designated storage, reporting and verification. Containers without a Bill of Entry beyond 24 hours, or uncleared beyond 15 days subject to specified exclusions, fall within the controls. CFSs must maintain continuously monitored CCTV-secured storage areas and transfer covered containers there under supervision. Suspicious containers require immediate 100 percent examination, while designated-area containers require fortnightly physical verification. Containers pending clearance beyond 30 days are to be taken up for disposal under applicable customs procedures.

GST applicability to milling wheat into flour or paddy into rice for distribution under the Public Distribution System is to be administered uniformly within the Chhattisgarh GST framework. Under section 168(1) of the Chhattisgarh Goods and Services Tax Act, 2017, the central GST framework governing such milling applies with necessary modifications and is treated as issued under the State GST Act.

GST collections recorded year-on-year growth in August, with gross receipts reaching about Rs 2 lakh crore. Domestic transaction revenue increased to over Rs 1.37 lakh crore, while import-related revenue rose to Rs 62,604 crore. Refunds increased to Rs 31,795 crore, and net GST collections stood at Rs 1.68 lakh crore after refunds.

Electricity charges recovered by a mall owner from tenants through sub-meters, where separate electricity connections are unavailable, constitute consideration for supply of goods rather than renting of immovable property. Electricity procured from the distribution company and passed on to tenants is treated as trading in goods, which falls outside service tax. Such recovered charges are therefore excluded from the taxable value of renting of immovable property service and are not subject to service tax as rental consideration.