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Notification No. S.O. 2451(E); Dated: 12.05.2026

The Ministry of Labour and Employment has issued multiple notifications appointing various authorities under the Code on Wages, 2019 for implementation and administration of different provisions of the Code.

The notified authorities include the Director General, Labour Bureau, the Chief Labour Commissioner and Deputy Chief Labour Commissioners (Central).

1. Director General, Labour Bureau Appointed for Cost of Living Allowance Functions

The Ministry has appointed the Director General, Labour Bureau for functions relating to computation and revision of the cost of living allowance under the Code on Wages, 2019.

The authority will perform functions connected with:

• Computation of the cost of living index
• Revision of variable dearness allowance (VDA)
• Related wage adjustment mechanisms under the Code

The appointment is intended to facilitate uniform and scientific determination of wage-linked cost of living adjustments.

2. Chief Labour Commissioner Empowered Under the Code

The Chief Labour Commissioner has also been notified for exercising powers and performing functions under various provisions of the Code on Wages, 2019 in establishments where the Central Government is the appropriate Government.

The powers relate to implementation, enforcement and administrative supervision under the wage law framework.

3. Deputy Chief Labour Commissioners Appointed for Appellate and Compounding Functions

The Ministry has further appointed Deputy Chief Labour Commissioners (Central) across various jurisdictions for:

• Hearing wage-related appeals
• Compounding of offences under the Code

These officers will exercise jurisdiction over specified States and Union Territories to ensure efficient administration and faster disposal of matters arising under the Code.

4. Applicability to Central Government Establishments

The notifications specifically apply to establishments where the Central Government is the appropriate Government under the Code on Wages, 2019.

The appointed authorities will exercise powers within their respective territorial and functional jurisdictions as specified in the notifications.

5. Objective of the Notifications

The appointments are aimed at operationalising the institutional and enforcement framework under the Code on Wages, 2019. The notifications seek to strengthen:

• Wage administration and enforcement
• Appellate and dispute resolution mechanisms
• Compliance monitoring
• Computation of cost of living allowance and wage revisions

The measures are also intended to ensure effective implementation of the labour code regime across Central Government establishments.

Click Here To Read The Full Notification

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Notification No. S.O. 2450(E); Dated 12.05.2026

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Notification No. S.O. 2483(E); Dated: 13.05.2026

The Ministry of Labour and Employment has issued a notification appointing a designated authority under the Occupational Safety, Health and Working Conditions Code, 2020.

The authority has been constituted for carrying out functions under the provisions of the Code relating to occupational safety, health and working conditions.

1. Composition of the Designated Authority

The notified designated authority shall comprise the following members:

• Director General, Directorate General of Labour Welfare – Chairperson
• Representative of the Chief Labour Commissioner (Central) – Member
• Representative of the Directorate General of Mines Safety – Member
• Representative of the Directorate General of Factory Advice Service and Labour Institutes – Member

2. Multi-Departmental Representation

The constitution of the designated authority includes representation from key labour administration and industrial safety bodies to ensure coordinated implementation and oversight under the Occupational Safety, Health and Working Conditions Code, 2020.

The participating departments are associated with:

• Labour welfare administration
• Industrial relations and labour enforcement
• Mine safety regulation
• Factory safety and occupational health standards

3. Role of the Designated Authority

The designated authority is expected to perform functions relating to implementation, coordination and oversight under the Occupational Safety, Health and Working Conditions Code, 2020.

Its responsibilities may include:

• Reviewing occupational safety and health matters
• Coordination among enforcement agencies
• Monitoring compliance mechanisms
• Advising on implementation of safety and welfare provisions
• Facilitating inter-departmental cooperation on labour safety issues

4. Objective of the Notification

The notification aims to strengthen institutional coordination and regulatory oversight under the Occupational Safety, Health and Working Conditions Code, 2020.

By constituting a multi-member designated authority comprising representatives from various labour and safety departments, the Ministry seeks to ensure effective implementation of occupational safety, health and welfare measures across sectors and establishments covered under the Code.

Click Here To Read The Full Notification

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Case Details: Manappuram Finance Ltd. vs. Union of India - [2026] 185 taxmann.com 766 (Kerala)

Judiciary and Counsel Details

• Devan Ramachandran & Basant Balaji, JJ.
• Anish P., Akhil Shaji, R. Jaikrishna, Kum.Narayani Harikrishnan, C.S.Arun Shankar & K. Suresh Chandran, Advs. for the Petitioner.
• Renjish S. Menon, CGC, P.R.Sreejith & Smt Thushara James, Advs. for the Respondent.

Facts of the Case

The petitioner sought an advance ruling on the applicability of the reverse charge mechanism to fees paid under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008, for the change of land description and permission to construct an office complex for business purposes. The application for advance ruling required adjudication on whether such payment constituted a ‘supply’ and, alternatively, whether the transaction stood excluded under Section 7(2). It was contended that both aspects formed part of a composite inquiry and required determination together. It was submitted that authority had confined themselves only to the question of exclusion under Section 7(2), without examining whether the activity itself fell within the scope of ‘supply’ under Section 7(1). The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the inquiry raised before the Authorities for Advance Ruling (AAR) and the Appellate Authority for Advance Ruling (AAAR) necessarily involved two interconnected issues, namely whether the payment constituted a ‘supply’ under Section 7(1) of the CGST Act and the Kerala GST Act and, thereafter, whether any exclusion under Section 7(2) applied. It was held that both Authorities had examined only the applicability of the constitutional exclusion linked to Articles 243G and 243W of the Constitution of India, without adjudicating the foundational issue relating to the existence of a ‘supply’. The Court observed that omission to determine the first limb of the inquiry rendered the adjudicatory exercise incomplete and legally unsustainable. The matter was remanded for fresh consideration.

The post HC Remands AAAR Ruling on GST Applicability of Land Conversion Fees appeared first on Taxmann Blog.

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Editorial Team – [2026] 186 taxmann.com 524 (Article)

World Tax News provides a weekly snippet of tax news from around the globe. Here is a glimpse of the tax happening in the world this week:

1. Taiwan Ministry of Finance Advises Foreign Individuals to Carefully Assess Tax Residency Status for Tax Compliance

Taiwan’s Ministry of Finance has stated that foreign nationals filing individual income tax returns in Taiwan are subject to different filing requirements based on their tax residency status. Taxpayers should carefully determine their status to avoid any legal non-compliance. Tax residency status is classified as follows:

• Non-resident (stay of less than 183 days)
• Resident (stay of 183 days or more)

The Ministry of Finance has clarified that, for foreign nationals working in the Republic of China (R.O.C.), the number of days of stay is determined based on passport entry and exit stamps or the “Certificate of Entry and Exit Dates” issued by the National Immigration Agency, Ministry of the Interior. Where there are multiple entries and exits during a taxable year, the days of stay are aggregated. If a foreign national stays in the R.O.C. for 183 days or more during a taxable year, he or she is treated as a resident for tax purposes.

Residents are required to file an individual income tax return reporting the previous year’s total consolidated income, exemptions, and deductions with the tax authorities between May 1 and May 31 each year (where May 31 falls on a holiday, the deadline is extended to the next working day). Any tax payable must be discharged at the time of filing. Further, if a taxpayer leaves Taiwan before the end of the year, the tax return must be filed and the tax paid prior to departure.

If a foreign national required to file an individual income tax return fails to do so, and the tax authority subsequently determines that taxable income is liable to assessment, the taxpayer may, in addition to payment of the tax due, be subject to a penalty of up to three times the amount of underpaid tax.

The Ministry of Finance further advises foreign nationals working in the R.O.C. to carefully compute their days of stay. In cases involving tax disputes, communication and coordination issues, petitions or complaints, or consultations relating to administrative remedies, assistance may be sought from the Tax Ombudsman. Applications for taxpayer rights protection may be submitted through various channels, including documentation, fax, in-person interviews, email, telephone, and online platforms. For further information regarding taxpayer rights protection, taxpayers may visit the National Taxation Bureau of the Central Area website and access the “Taxpayer Rights Protection Zone” available under the featured section on the homepage (https://www.ntbca.gov.tw).

Source: Notice

2. Swiss Federal Council opens consultation on amendment to Minimum Tax Ordinance

The Swiss Federal Council has initiated a consultation process for revising the Minimum Tax Ordinance to implement parliamentary motions seeking delayed application of a specific OECD administrative instruction in Switzerland.

Since January 1, 2024, large multinational groups in Switzerland have been subject to the OECD’s 15% minimum tax regime through the Minimum Tax Ordinance. The ordinance ensures alignment with the OECD Model Tax Rules and aims to prevent Swiss companies from exposure to foreign minimum taxation and legal uncertainty.

Parliamentary motions 25.4392 and 25.4399 request that an OECD administrative instruction relating to the treatment of deferred tax assets be applied in Switzerland only from fiscal year 2025 onwards, instead of retrospectively from 2024. The Federal Council had opposed the motions on the ground that the proposal departs from internationally agreed OECD standards.

The proposed amendment is expected to have no impact on most affected companies. However, a few entities may witness a reduction in Switzerland’s domestic top-up tax (QDMTT) for 2024, which could be offset by the application of an international top-up tax (IIR) in another jurisdiction. While the overall tax burden may remain unchanged, additional foreign compliance obligations could arise.

The consultation process will remain open until July 14, 2026, and the amendments are expected to come into effect following the Federal Council’s final decision on the revised ordinance.

Source:

• Release
• Consultation

Click Here To Read The Full Article

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Notification No. S.O. 2453(E); Dated: 12.05.2026

The Ministry of Labour and Employment has issued notifications appointing Deputy Chief Labour Commissioners (Central) across various regions as designated authorities under the Code on Wages, 2019.

The appointments relate to powers concerning wage-related appeals and compounding of offences under the Code.

1. Authorities for Wage-Related Appeals

The notified Deputy Chief Labour Commissioners (Central) have been authorised to hear and decide appeals arising under the provisions of the Code on Wages, 2019.

These authorities will exercise appellate jurisdiction over specified States and Union Territories as allocated under the notifications.

The appellate mechanism is intended to provide an effective forum for resolution of disputes relating to wage matters covered under the Code.

2. Powers for Compounding of Offences

The notifications also empower the designated officers to exercise powers relating to compounding of offences under the Code on Wages, 2019.

Accordingly, eligible offences under the Code may be compounded by the notified authorities in accordance with the prescribed legal framework and procedures.

3. Jurisdiction Across States and Union Territories

The Ministry has specified region-wise jurisdiction for the appointed authorities. Different Deputy Chief Labour Commissioners (Central) will exercise powers over designated States and Union Territories to ensure administrative efficiency and effective implementation of the Code.

4. Objective of the Notifications

The appointments are aimed at strengthening enforcement and dispute resolution mechanisms under the Code on Wages, 2019. By decentralising appellate and compounding powers across regional authorities, the Ministry seeks to ensure:

• Faster disposal of wage-related matters
• Improved compliance monitoring
• Effective enforcement of labour law provisions
• Reduced procedural delays for employers and employees

5. Strengthening Wage Law Enforcement Framework

The notifications form part of the broader implementation framework under the labour codes regime and are intended to operationalise institutional mechanisms for enforcement, adjudication and compliance under the Code on Wages, 2019 across establishments where the Central Government is the appropriate Government.

Click Here To Read The Full Notification

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Notification No. S.O. 2484(E); Dated: 12.05.2026

The Ministry of Labour and Employment has issued a notification appointing the Director General of Mines Safety (DGMS), Directorate General of Mines Safety, Dhanbad, as the Chief Inspector-cum-Facilitator of Mines under Section 34(5) of the Occupational Safety, Health and Working Conditions Code, 2020.

1. Appointment Under the OSHWC Code, 2020

The appointment has been made in exercise of the powers conferred under Section 34(5) of the Occupational Safety, Health and Working Conditions Code, 2020, which empowers the Central Government to appoint Chief Inspector-cum-Facilitators for various sectors covered under the Code.

2. Jurisdiction Across India

The notification specifies that the appointment shall apply to all territories to which the Occupational Safety, Health and Working Conditions Code, 2020 extends. Accordingly, the Director General of Mines Safety will exercise powers and perform functions as the Chief Inspector-cum-Facilitator of Mines across the applicable jurisdictions in India.

3. Role of Chief Inspector-cum-Facilitator of Mines

As Chief Inspector-cum-Facilitator of Mines, the appointed authority will oversee implementation and enforcement of provisions relating to occupational safety, health and working conditions in mines covered under the Code.

The role generally includes:

• Supervision of inspection and compliance activities
• Monitoring workplace safety standards in mines
• Enforcement of statutory obligations under the Code
• Guidance and facilitation for compliance by mining establishments
• Coordination with inspecting authorities and enforcement officers

4. Supersession of Earlier Notification

The Ministry has clarified that the present notification supersedes the earlier notification dated 19 September 2024 issued in this regard.

Accordingly, the new appointment shall take effect in place of the previous notification from the date of publication of the present notification.

5. Objective of the Notification

The appointment aims to strengthen regulatory oversight and enforcement of occupational safety and health standards in the mining sector under the Occupational Safety, Health and Working Conditions Code, 2020. It also ensures continuity of supervisory and compliance functions through a centralised authority structure for mines.

Click Here To Read The Full Notification

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Notification No. S.O. 2418(E); Dated: 12.05.2026

Click Here To Read The Full Notification

The post Govt. Notifies Authorities for Gratuity and Maternity Benefits Under the Code on Social Security appeared first on Taxmann Blog.

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Case Details: Shah and Shahi Foreign Trade (OPC) (P.) Ltd. vs. Deputy Assistant Commissioneri ST - [2026] 186 taxmann.com 478 (Andhra Pradesh)

Judiciary and Counsel Details

• R. Raghunandan Rao & T.C.D. Sekhar, JJ.
• C. Sanjeeva Rao for the Petitioner.

Facts of the Case

The petitioner was subjected to assessment proceedings under Section 62 of the CGST Act and the Andhra Pradesh GST Act on account of non-filing of returns. An assessment order was passed along with summary in FORM GST DRC-07. Subsequently, the petitioner filed a valid return, along with payment of tax, interest, and late fee. Recovery and garnishee attachment were thereafter initiated pursuant to the said assessment order. It was contended that upon filing of the valid return together with applicable tax, interest and late fee, the deeming provision contained in Section 62(2) automatically rendered the assessment order and consequential summary withdrawn and, therefore, no recovery proceedings could continue thereafter. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that Section 62(2) of the CGST Act and the Andhra Pradesh GST Act contains a statutory deeming provision under which an assessment order passed for non-filing of returns stands withdrawn upon filing of a valid return together with payment of tax, interest and late fee. It was held that since the petitioner had filed the valid return and discharged the applicable liabilities under Section 47 and Section 50 of the CGST Act, the assessment order and summary stood deemed withdrawn by operation of law. Any recovery proceedings initiated on the basis of such withdrawn assessment order could not legally survive thereafter. It was also observed that garnishee attachment founded upon the said assessment proceedings was unsustainable once the deeming withdrawal under Section 62(2) had taken effect. Accordingly, the recovery proceedings and garnishee attachment were set aside.

The post HC Holds Section 62 GST Assessment Withdrawn After Valid Return Filing appeared first on Taxmann Blog.

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Case Details: Kumari Manisha vs. State of U.P. [2026] 185 taxmann.com 995 (HC-Allahabad)

Judiciary and Counsel Details

• J.J. Munir, J.
• Shiv Raj Singh, Ram Pandey, Sunil Kumar & Sunil Kumar I for the Petitioner.
• Jitendra Shanker Pandey, C.S.C. for the Respondent.

Facts of the Case

In the instant case, the petitioner’s father, a Government Railway Police constable, died in harness. The petitioner, his daughter from a second marriage, applied for a compassionate appointment under the 1974 Rules, claiming she had no source of income.

The deceased’s son made a rival claim from the first marriage, who was already employed. The Superintendent of Police rejected the petitioner’s claim, holding the second marriage void under the Hindu Marriage Act, 1955, and concluding that a child born of such a void marriage was not entitled to consideration for compassionate appointment.

It was noted that once Section 16 of the Hindu Marriage Act regards a child born from a marriage entered into while an earlier marriage is subsisting to be legitimate, it would violate Article 14 of the Constitution of India, if a policy or rule excludes such a child from seeking the benefit of compassionate appointment.

Further, it was noted that, apart from discrimination ensuing from treating equals unequally, there is also discrimination on ground of descent, which is expressly prohibited under Article 16(2) of the Constitution.

High Court Held

The High Court held that the Head of Department or office faced with rival claims of petitioner and respondent No.3 had to regard both claims as maintainable and then judge suitability for appointment on merits in accordance with Rule 7 of the Rules of Uttar Pradesh Recruitment of Dependants of Government Servants Dying in Harness Rules, 1974.

Therefore, the impugned order passed by the Superintendent of Police was to be quashed, and a mandamus was to be issued to the Superintendent of Police to consider both claims, that is to say, the petitioner’s and that of respondent No.3, to compassionate appointment in accordance with Rule 7 of the Rules.

List of Cases Referred to

• Rakesh Kumar Pandey v. State of U.P. 2006 taxmann.com 2656 (Allahabad) (para 9)
• Rameshwari Devi v. State of Bihar 2000 taxmann.com 3092 (SC) (para 9)
• Ramesh Chandra Verma v. U.P. Power Corporation Ltd. (2013) 3 UPLBEC 2198 (para 9)
• Ramesh Chand v. Executive Engineer, Electricity Distribution Division-II [2012] 11 taxmann.com 646 (Allahabad) (para 9)
• Union of India v. V.R. Tripathi [2019] 12 taxmann.com 1035 (SC) (para 10)
• Mukesh Kumar v. Union of India [2022] 14 SCC 161 (para 11).

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