GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI - 110002 No. Notification/AE-1/DTST/2021-22/02(A) Dated: 30/11/21 NOTIFICATION In exercise of the powers conferred upon me under section 167 read with section 2(91), section 5(1) and section 5(3) of the Delhi Goods and Services Tax Act, 2017 (DELHI ACT 03 OF 2017), I, Ankur Garg, Commissioner, State Tax hereby confer powers under section 69, section 70, section 71... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: THIRU DHEERAJ KUMAR I.A.S, PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No. 17/2023 (PP6/GST/82/2023) Dated 21.08.2023 Sub: -Regarding. Ref: Circular No. 201/13/2023-GST, dated 01.08.2023, issued by Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit. ***** In the reference cited, th... ... ...

P.G. CHACKO, MEMBER (J) ORDER P.G. CHACKO, MEMBER (J) 1. Appeal Nos. E/534/2004 (filed by the assessee) and E/560/2004 (filed by the Revenue) are against one order of the Commissioner (Appeals). After examining the records and hearing both sides in these two appeals, I find that the original authority had, apart from confirming a demand of duty against the assessee, imposed a penalty of Rs. 2,66,975/- (equal to duty) on them under Section 11AC of the Central Excise Act. The first appell... ... ...

GST rates are clarified for extruded uncooked snack pellets, fish soluble paste and imitation zari thread or yarn, each attracting 5% GST from 27 July 2023, while ready-to-eat extruded snack pellets remain taxable at 18%. Raw cotton supplied by agriculturists to registered cooperatives attracts 5% GST under reverse charge. Goods under heading 9021 attract 5%, except hearing aids subject to nil treatment. Specified past disputes concerning these goods, desiccated coconut, biomass briquettes and areca-leaf plates and cups are regularised on an "as is" basis, with no refunds where GST has already been paid.

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL AND HON'BLE MR. JUSTICE HARINDER SINGH SIDHU For the Petitioner : Ms. Radhika Suri, Sr. Advocate with Mr. Manpreet Singh Kanda, Advocate  For the Respondent : None AJAY KUMAR MITTAL, J. (ORAL) 1. The petitioner has brought this petition under Article 226 of the Constitution of India seeking quashing of the special audit report dated 16.05.2017 (Annexure P-13), which has been submitted by the Special Auditor, under Section 142(2A... ... ...

Canteen Stores Department (CSD) refund applications under Delhi GST must be processed, mutatis mutandis, in accordance with Central Tax Circular No. 227/21/2024-GST. The guidance applies for implementing the Delhi Goods and Services Tax Act, 2017, to maintain uniformity in handling CSD refund claims. Implementation difficulties may be brought to the office of the Commissioner of State Tax, Delhi.

Where an Intelligence Division has no Assistant Commissioner, the State Tax Officer of that division may pass adjudication orders even in cases exceeding the revenue threshold otherwise assigned to Assistant Commissioners. The revised allocation applies immediately. Existing instructions governing inspection-based demands, issuance of show-cause notices, adjudication procedure, and cadre jurisdiction otherwise continue unchanged.

Taxability and valuation of services arising from corporate guarantees between related persons are governed under the Delhi GST framework by applying, mutatis mutandis, the corresponding Central GST clarification. The guidance addresses treatment of corporate-guarantee arrangements as supplies of services and valuation issues in related-person transactions. It is clarificatory in nature and intended to secure uniform implementation under the DGST Act, 2017.

SHRI. AAKASH DEEP JAIN, VP AND SHRI. VIKRAM SINGH YADAV, AM For the Assessee : Shri A.K. Jindal & Smt. Rattan Kaur, C.A's For the Revenue : Smt. Amanpreet Kaur, Sr. DR Order PER VIKRAM SINGH YADAV, A.M. : The present Miscellaneous Application has been filed by the Revenue against the order passed by the Coordinate Bench dt. 26/10/2021 in ITA No. 1369/Chd/2019 for Assessment Year 2014-15. 2. In the present Misc. Application, it has been submitted by the Revenue as under: ... ... ...

The due date for furnishing FORM GSTR-3B for November 2023 is extended to 27 December 2023 for registered persons having their principal place of business in Chennai, Tiruvallur, Chengalpattu or Kancheepuram districts of Tamil Nadu. It applies to persons required to file returns under section 39(1) read with rule 61(1)(i) of the Tamil Nadu Goods and Services Tax Rules, 2017.

IGST exemption for specified COVID-19-related medical imports is system-enabled under Notification No. 32/2021-Customs, subject to its conditions and applicable Annexure-A serial numbers. Covered goods include Remdesivir-related products, diagnostic-marker kits, oxygen equipment and supplies, ventilators, high-flow nasal canula devices, COVID-19 vaccines, and Amphotericin B. Specified inputs and parts remain subject to the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The separate Adhoc Exemption Order route for IGST and basic customs duty exemption continues under its existing procedure.

Withdrawal of the earlier GST clarification dated 26 June 2024 is applied mutatis mutandis under the Delhi Goods and Services Tax framework in line with the corresponding central indirect-tax position. The measure is clarificatory and is intended to secure uniform State Tax implementation. Difficulties arising during implementation may be brought before the Commissioner of State Tax for consideration.

Late fee for delayed furnishing of FORM GSTR-9C is clarified for implementation under the Delhi Goods and Services Tax framework through corresponding application of the central clarification. The clarification applies mutatis mutandis under the DGST Act, 2017, to secure uniformity in treatment of late fee issues relating to delayed furnishing of FORM GSTR-9C.

IGST exemption applies to specified imported goods where the conditions of the applicable exemption route are fulfilled. The customs system contains entries under Notification No. 32/2021-Customs for goods corresponding to earlier exemption notifications. Importers and customs brokers seeking this exemption must select the applicable serial number in Annexure A. The existing system procedure for IGST exemption claims under the ad hoc exemption order remains unchanged.

Delhi State Tax applies, mutatis mutandis, the CBIC clarification on GST applicability to certain services for implementation under the DGST Act, 2017. The clarification is clarificatory in nature, and implementation difficulties may be brought to the Commissioner of State Tax, Delhi.

Criminal appeals challenging conviction and sentence require an opportunity of hearing before adjudication on merits. Counsel's non-appearance may warrant dismissal for non-prosecution or disciplinary action, but it does not permit confirmation of conviction and sentence without hearing the appellant, counsel, or State-funded appointed counsel. A merits decision rendered without such representation is impermissible and must be set aside for fresh adjudication after ensuring representation.

Section 199 of the Income-tax Act and Rule 37BA permit TDS credit to a person other than the named deductee when the corresponding income is assessable in that person's hands. Where a depositor has died, the absence of a declaration from that deductee does not defeat credit if the surviving recipient received and offered the related interest income to tax and no competing TDS claim exists. TDS deducted in the deceased spouse's name is therefore creditable to the recipient declaring that income.

GST treatment of secondary or post-sale discounts is clarified for Delhi GST administration through mutatis mutandis application of the corresponding central GST clarification. The position is clarificatory in nature and is intended to promote uniformity in implementation under the Delhi GST framework. Implementation difficulties concerning treatment of such discounts may be referred to the Commissioner of State Tax, Delhi.

Recovery of outstanding GST dues after disposal of a first appeal, pending operationalisation of the Appellate Tribunal, follows the recovery guidelines issued by the Central Board of Indirect Taxes and Customs. That framework applies mutatis mutandis under the Delhi Goods and Services Tax Act, 2017, to ensure uniformity in recovery administration. Implementation difficulties may be referred to the Commissioner of State Tax, Delhi.

Proper Officers are directed to recover unpaid GST revenue from defunct food-delivery platform dealers for offline and online transactions undertaken during periods of registration suspension or cancellation. Action is to proceed under section 74 of the DGST Act, 2017 where deliberate tax evasion through fraud, wilful misstatement, or suppression of facts is involved. Identified firms must be reassessed following due procedure, and details of suspended registrations must be shared with field officers for strict monitoring and revenue protection.