OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS- I), JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, TAL- URAN, DISTRICT- RAIGAD, MAHARASHTRA-400707 FN. S/22-Gen-20/2020-21/AM (I)/JNCH/PART-I Dated: 27.05.2021 PUBLIC NOTICE NO. - 50/2021 DIN-20210578NW000081338B Sub: - reg... Attention of all Importers/Exporters, Custom Brokers and other stakeholders is invited to Advisory No. 13/2021 dated 25.05.2021 issued by CBIC, New Delhi, (copy enclosed)on the above subject. 2. Reference is ... ... ...

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY & RESEARCH BRANCH, VYAPAR BHAWAN, IP ESTATE NEW DELHI- 110002. No. F.3(48)/GST/Policy/2022/122 -127 Dated: 13-03-2025 INSTRUCTION Sub: 1. Fund transfer from IGST through Settlement is predominantly based on the FORM GSTR-3B return filed by taxpayers. Incorrect reporting of Input Tax Credit of IGST on account of inter-state inward supply or import of goods or services or both and non- reversal of IGST ITC ... ... ...

OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS- I), JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA TAL-URAN, DISTRICT-RAIGAD, MAHARASHTRA-400707 FN. S/22-Gen-20/2020-21/AM (I)/JNCH/PART-I Dated: 27.05.2021 PUBLIC NOTICE NO. - 51/2021 DIN-20210578NW0000000B21 Subject: - Reg. Attention of all Importers/Exporters, Custom Brokers and other stakeholders is invited to CBIC Instruction No 12/2021-Customs dated 25.05.2021 on the above subject. Reference is further invited to Press Release ... ... ...

Mumbai, Sep 8 (PTI) The rupee depreciated 10 paise to 94.66 against the US dollar in early trade on Tuesday, as surging Brent crude prices near USD 97/bbl and Middle Eastern geopolitical friction dampened investor confidence. Forex traders noted that ongoing RBI dollar sales and strong foreign-currency inflows under special schemes helped keep the rupee range-bound despite heavy external pressures. At the interbank foreign exchange market, the rupee opened at 94.49 against the US dollar,... ... ...

Document Identification Number (DIN) generation and quotation requirements for communications issued to taxpayers and other concerned persons are applied, with necessary adaptations, under the Delhi Goods and Services Tax framework. The measure adopts corresponding central indirect-tax guidance to promote uniformity in official tax communications and is clarificatory in nature.

Implementation of the Performance Linked Incentive Scheme for Public Sector Bank executives is kept in abeyance for FY 2025-26 following employee concerns about its structure. The scheme will be considered during ongoing Bipartite Settlement and Joint Note discussions. Employee representatives also raised issues concerning ex-gratia benefits and medical facilities for retired employees. The concerns are to be addressed through dialogue, consultation and mutual understanding.

China's customs trade indicators for August record export growth of 25% year-on-year, accelerating from July's 23.9% rate, supported by demand for automobiles and high-technology goods. Imports rose 28.2% year-on-year, up from July's 27.5% growth. Higher import and export values produced a trade surplus of $119.1 billion, widening from $112.5 billion in July.

Section 74 requires proof not only that input tax credit was inadmissible, but also that it was availed or utilised through fraud, wilful misstatement, or deliberate suppression with intent to evade tax. Disclosure in statutory returns or reconciliation statements, audit detection, and failure to answer an audit report do not automatically establish suppression. Fraud-related allegations and supporting evidence must appear in the show cause notice; appellate proceedings cannot introduce new grounds or cure a defective notice. Where fraud is not established, underlying tax liability may still be determined under the ordinary-demand framework, subject to limitation, natural justice and substantive credit conditions.

Where a first appellate order substantially reduces a GST demand and the department does not challenge that reduction, the pre-deposit attributable to the extinguished demand may exceed the amount required for the pending second appeal. The excess amount may be claimed as a consequential refund, with applicable interest, without awaiting final disposal before the GST Appellate Tribunal. The first appellate order is binding on the tax authority to the extent of the demand set aside, and continued retention of the excess pre-deposit lacks authority of law.

Presumptive taxation under Section 44AD and the enhanced turnover limit linked to Section 44AB depend on cash receipts and cash payments each remaining within 5% of total receipts and payments. If either exceeds that threshold, the normal audit threshold applies. The audit trigger is based on business turnover rather than the profit percentage declared, while separate commission income does not alter the relevant turnover. Taxpayers should calculate cash percentages, monitor turnover, adopt digital payments where feasible, and arrange an audit when required.

Section 74 requires specific evidence that wrongful ITC arose from fraud, wilful misstatement, or suppression of facts with intent to evade tax. Mere inadmissibility of ITC, an incorrect claim, or failure to respond during audit does not by itself establish culpable suppression. The show cause notice must disclose the factual foundation and supporting material for the alleged conduct. Information already reflected in GST returns, reconciliation statements, financial records, or portal disclosures cannot readily be treated as suppressed. A new factual basis for invoking Section 74 cannot be introduced at the appellate stage when it was absent from the original notice.

Section 197 permits lower or nil tax-deduction certificates where the recipient's total income and applicable domestic law or tax treaty justify that treatment. The officer must apply binding precedent on the same issue and cannot refuse relief merely because the revenue may challenge that precedent. Reconsideration in later years may arise only on materially changed facts, such as a permanent establishment or taxable Indian transactions, after notice and recorded findings. Recipients must make full disclosures and cooperate with enquiries. Administrative systems should enable timely implementation of the applicable legal position without unnecessary fresh applications.

Kanban applies a pull-based workflow and inventory-control model in which production or service work begins only when demand arises. Visual boards, cards and digital signals track tasks and materials through defined stages, while work-in-progress limits prevent excessive congestion. The system seeks to expose bottlenecks, control inventory, improve material and information flow, reduce waste and support continuous improvement. Effective implementation requires workflow mapping, visual controls, appropriate work-in-progress limits, employee training, performance measurement, accurate data, supplier coordination and periodic review.

Outstanding electricity dues of a defaulting consumer may be required from an auction purchaser before a fresh electricity connection is released. Supply conditions framed under the Electricity Act permit recovery of arrears as a condition of new supply and retain force despite a secured creditor's statement that no encumbrance was known. Clause 10.19 of the State Electricity Supply Code regulates arrears recovery without extinguishing the underlying liability. Sale on an "as is where is" basis places property-linked liabilities on the purchaser, and the doctrine of contracts of adhesion does not displace a statutory supply condition.

FCRA renewal refusals must disclose intelligible reasons where non-renewal adversely affects the applicant's rights; a bare reference to statutory provisions is insufficient. Confidential security-agency material may justify non-disclosure only on cogent material showing a genuine national-security necessity, rather than by automatic reliance on secrecy. Alleged financial support for peaceful Vizhinjam Port protests does not establish diversion of foreign contribution, an undesirable purpose, or prejudice to public interest without evidence linking funds or participation to unlawful conduct. Peaceful dissent, assembly and association remain constitutionally protected, and administrative disapproval of protest cannot alone support non-renewal.

Judicial review of government tender decisions is confined to the legality, fairness and rationality of the decision-making process, not a re-evaluation of bids or substitution of the tendering authority's commercial assessment. Intervention arises only where the process is arbitrary, irrational, mala fide, discriminatory, inconsistent with tender conditions, or harmful to public interest. A bidder that participated without seeking clarification on GST cannot revise its bid after rejection through a later offer at a different rate. In the absence of unequal treatment, favouritism, mala fides or procedural irregularity, rejection of the quotation and award of the catering contract did not warrant interference. Outstanding dues under an earlier contract were independent of the fresh tender's validity.

Vicarious criminal liability for corporate cheque dishonour applies only to persons responsible for the company's business at the relevant time, or where consent, connivance, negligence, or an independent role is specifically pleaded. Uncontroverted corporate records showing that an accused never served as director or officer, coupled with no pleaded operational connection to cheque issuance or dishonour, support quashing proceedings under inherent criminal jurisdiction as an abuse of process. Corporate complaints seeking to proceed against responsible officers must prospectively verify the company's identity and each proposed accused's office through MCA master-data CIN and certified Form DIR-12. Exceptions require a due-diligence affirmation and recorded reasons before cognizance.

Guidelines dated 1 February 1994 govern valuation assignments undertaken in 2004. Prior sanction is required for payment of fees above the prescribed ceiling, rather than for appointment of the valuer, and separate valuation exercises may attract separate fee ceilings. Accepted and non-deficient work may receive post facto sanction for reasonable fees exceeding those ceilings. Exceptional delay in payment may justify interest as compensation for the time value of earned fees, but excludes overlapping inflation-linked enhancement for the same period. Recovery is confined to available proceeding funds or the appropriate liquidation process; neither public funds nor third-party assets are liable absent proof overcoming separate corporate personality. Completion of receiver functions and absence of suit funds permit discharge of the Court Receiver and closure of the suit account.

Admission of signatures on a cheque and money receipt triggers presumptions of consideration and legally enforceable liability under the Negotiable Instruments Act. A challenge to the payee's financial capacity, or an alleged breach of loan-acceptance restrictions under the Income-tax Act, does not rebut those presumptions without cogent and reliable evidence. Where cheque-dishonour proceedings are conducted as a summons trial rather than a summary trial, a successor Magistrate's reliance on evidence recorded by a predecessor does not itself establish prejudice or procedural illegality. Revisional intervention requires perversity, material illegality, impropriety, or jurisdictional error.

Mandatory inquiry before issuing process against an accused residing outside territorial jurisdiction, statutory presumptions arising from admitted cheque execution, and the scope of inherent jurisdiction to quash a cheque-dishonour complaint before trial are central issues. Admitted execution of a cheque may trigger a rebuttable presumption of a legally enforceable debt or liability. The discussion also concerns whether non-compliance with inquiry requirements before process justifies pre-trial quashing while preserving substantive contentions for trial.