OFFICE OF THE COMMISSIONER OF CUSTOMS (GEN.) PSO, Jawaharlal Nehru Custom House, At & Post: Sheva,Taluka :Uran, Dist.: Raigad, Maharashtra-400707 F.No.S/43-37/2021-22/PG -TECH (PSO) JNCH Date:-06.12.2021 PUBLIC NOTICE No. 99/2021 Subject:--reg. ********* Attention is invited of Exporters, Importers, General Trade, Port Terminal Operators, Shipping Lines/Shipping Agents, CFSs coming under the Jurisdiction of JNCH, Nhava-Sheva, who are responsible for movement of import con... ... ...

कार्यालय, राज्य कर आयुक्त, छत्तीसगढ़ नार्थ ब्लॉक, सेक्टर-19, वाणिज्यिक कर-जीएसटी भवन, नव&... ... ...

Quarterly Return Monthly Payment (QRMP) Scheme provisions issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs are made applicable for implementation under the Chhattisgarh Goods and Services Tax Act, 2017. The declaration is issued by the Commissioner of State Tax under section 168(1) to ensure uniformity in implementing the Act's provisions.

Amendment of a seal number in the Import General Manifest requires an application supported by a proper explanation letter and justification from the party responsible for the seal-number change. If the proper officer is dissatisfied with the explanation or justification, the application must be placed before the Deputy Commissioner or Assistant Commissioner in the Import Noting Section. The requirement applies alongside procedures for re-sealing containers with broken, absent, mismatched or tampered seals.

HON'BLE MR. JUSTICE S. RAVINDRA BHAT AND HON'BLE MR. JUSTICE A. K. CHAWLA For the Appellant : Mr. Sanjay Kumar with Mr. Deepak Anand, Jr. Standing Counsel. For the Respondent : Mr. Mayank Nagi, Advocate. ORDER The question of law urged is whether the activity of the assessee in providing call centre services to its principals is eligible for deduction under Section 10A of the Income Tax Act, 1961. The Assessing Officer initially brought to tax but denied the benefit under Sec... ... ...

Applicability of sub-rule (4) of Rule 36 of the Chhattisgarh State GST Rules for February through August 2020 is aligned with the adopted provisions of Circular No. 142/12/2020-GST. Those provisions apply with necessary modifications within the Chhattisgarh Goods and Services Tax framework, with effect as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Uniform implementation of GST provisions is directed through the application, with necessary modifications, of Circular No. 138/08/2020-GST to matters concerning challenges faced by registered persons in implementing relevant GST provisions. The central GST guidance operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Equity-market sentiment weakened as higher crude oil prices, renewed US-Iran tensions, and expectations of prolonged tight US monetary policy reduced emerging-market risk appetite. The Sensex and Nifty declined, while domestic GDP growth above projections offered partial support. Weakness in several Asian markets, a lower US market close, and net foreign institutional equity sales reinforced cautious trading conditions.

The cargo-movement facility extends to Container Rail Road Services Pvt. Ltd. (DP World Group) for domestic, customs-cleared and EXIM cargo between port terminals and designated ICDs/CFSs. Domestic and EXIM cargo must be separately identified and stacked, while container and seal particulars require verification. Discrepancies, tampering or irregularities must be reported immediately and affected cargo cannot be processed without permission. EXIM cargo must comprise at least half of outbound cargo. Weekly reconciliation, Customs verification, an indemnity bond and Custodian/CCSP compliance responsibilities apply.

COVID-19-related taxpayer-relief measures under the Chhattisgarh Goods and Services Tax Act, 2017 are administered by applying, with necessary modifications, the provisions of Central Circular No. 136/06/2020-GST. The central framework is adopted as though issued under the Chhattisgarh GST Act to ensure uniform implementation of government-announced GST relief measures for taxpayers affected by COVID-19.

Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are revised through substitution of the relevant valuation tables under the customs valuation framework. The revisions prescribe values for listed palm oils, palmolein, soya bean oil and brass scrap, and apply to specified forms of gold and silver, including imports qualifying for identified customs-duty benefits. Defined exclusions apply to certain silver and gold imports. The tariff value for areca nuts remains unchanged, and the revisions take effect from 1 September 2026.

A money-laundering investigation under the Prevention of Money Laundering Act has led to searches at seven locations in Chhattisgarh in connection with alleged irregularities at the Chhattisgarh Public Service Commission. The search operation includes the premises of K. K. Chandrakar, personal assistant to former Chief Minister Bhupesh Baghel. The investigation remains at the search and inquiry stage.

August 31, 2026 was the due date for taxpayers having business or professional income who were not subject to audit. Such non-audit taxpayers may use ITR-3, ITR-4, ITR-5 or ITR-7, as applicable. ITR-3 applies to individuals and Hindu Undivided Families with proprietary business or professional income, while ITR-4 is intended for small and medium taxpayers. ITR-5 applies to firms, limited liability partnerships and cooperative societies, and ITR-7 applies to trusts and charitable institutions.

Intelligence-led enforcement against organised gold smuggling resulted in the seizure of over 42 kg of foreign-origin gold and around 10 kg of foreign-origin silver, collectively valued at more than Rs. 65 crore, and the arrest of 25 persons. Operations targeted networks using airport transit routes, airport personnel, land-border corridors, coastal routes, and domestic road transport. Gold was concealed in wax, compound, paste, raw-chain and bar forms, including through body concealment, internally secreted capsules, clothing, and specially created cavities.

MoSPI and Thapar Institute of Engineering & Technology have entered into a memorandum of understanding for a research study to develop a predictive and analytical framework for monthly consumption expenditure in India. The study will use Household Consumption Expenditure Survey data to estimate Monthly Per Capita Consumption Expenditure at national and state levels, analyse household consumption patterns, and generate evidence relevant to poverty estimation and broader economic planning.

The Companies Compliance Facilitation Scheme, 2026 remains available until 15 September 2026, extending the period for companies to complete pending statutory filings. The further extension responds to stakeholder representations, while all other terms and conditions governing the Scheme continue without modification.

AI-assisted GST adjudication requires human oversight, verification of factual and legal inputs, and the officer's independent application of mind. AI output may support efficiency, but cannot substitute for authentic case-law verification, application of law to the facts, or personal responsibility for adjudicatory conclusions. Orders must record independent legal reasoning and culminate in a reasoned determination in accordance with law.

GST registration cancellation following a time-barred appeal distinguishes the appellate authority's restricted power to condone delay from constitutional judicial review of continuing cancellation consequences. The appellate authority cannot condone delay beyond the statutory limit under Section 107. Article 226 jurisdiction does not enlarge that limitation, but permits examination of whether permanent exclusion from GST is disproportionate where it obstructs lawful business, return filing, payment of liabilities and future compliance. Conditional restoration is linked to filing pending returns and discharging dues, interest, penalty and late fee, preserving limitation while facilitating compliance and revenue collection.

Writ jurisdiction in GST matters may remain relevant despite the availability of second appeal where authorities commit patent procedural violations. Rule 86A requires procedural compliance, including recorded reasons, a reasoned order and an opportunity of hearing before blocking an electronic credit ledger. Section 75(4) requires a personal hearing as part of adjudication; an order made without hearing the taxpayer breaches audi alteram partem and may be set aside for fresh adjudication through a reasoned order.

Section 264 revision cannot be used after expiry of the revised-return period to introduce a tolerance benefit omitted from a self-assessed return processed under section 143(1). The competing issue is whether binding appellate precedent requiring a tolerance benefit must be followed by revenue authorities, including in revisionary proceedings and intimation processing. The analysis questions whether revisionary correction remains available where self-assessed income exceeds tax legally payable and whether subsequent legal developments or clarificatory tolerance amendments warrant consideration.