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GST – States – 24 /GST-2 – Dated:- 11-2-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 11th February, 2019 No. 24 /GST-2.- In exercise of the powers conferred by section 96 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following amendment in the Haryana Government, Excise and Taxation Department, notification no.112/ST-2, dated the 18th October, 2017, namely:- Amendment In the Haryana Government, Excise and Tax

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GST – States – Order No. 01/2019- State Tax – S.O. 30 – Dated:- 11-2-2019 – Commercial Tax department The 11th February 2019 Order No. 01/2019- State Tax S.O. 30 Dated 11th February 2019-WHEREAS, sub-section (1) of section 10 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section; (ii) a person who opts for the said scheme may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II to the said Act), of value not exceeding ten p

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have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Bihar Goods and Services Tax Act, 2017 and in supersession of the Bihar Goods and Services Tax (Removal of Difficulties) Order, 2017, No.01/2017-State Tax, dated the 13th October, 2017, published in the Bihar Gazette, Extraordinary, vide number. 970, dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Bihar, on recommendations of the Council, hereby makes the following Order, namely: – 1. Short title. -This Order may be called the Bihar Goods and Services Tax (Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it

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GST – States – Order No. 01/2019-State Tax – Dated:- 11-2-2019 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division 38/1/2012-Fin (R&C)/2252 Order No. 01/2019-State Tax Whereas, sub-section (1) of section 10 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section; (ii) a person who opts for the said scheme may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II to the said Act), of value not exce

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ifficulties have arisen in giving effect to the provisions of section 10; Now, therefore, in exercise of the powers conferred by section 172 of the Goa Goods and Services Tax Act, 2017 and in supersession of the Goa Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017-State Tax, dated the 24th October, 2017, published in the Extraordinary Official Gazette, Series I No. 30, dated the 24th October, 2017, except as respects things done or omitted to be done before such supersession, the Government, on recommendations of the Council, hereby makes the following Order, namely:- 1. Short title.- This Order may be called the Goa Goods and Services Tax (Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it

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GST – States – Order No. 02/2019-State Tax – Dated:- 11-2-2019 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division 38/1/2017-Fin(R&C) Order No. 02/2019-State Tax Whereas, sub-section (4) of section 52 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, withi

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2019 (2) TMI 1171 – CESTAT NEW DELHI – TMI – Time Limitation – Rebate claim – sanction of amount of ₹ 79,146/- by way of credit in Cenvat Credit account is objected – Held that:- The Order-in-Original was announced on 22.09.2017 and appeal has been filed with a delay of more than 5 months over and above, the period of 90 days. Commissioner (Appeals) in para 7 of the order under challenge has specifically observed that the original order was dispatched on the date of order itself to the appellant – There is no other evidence as could be produced by the appellant about receiving the said order on 2nd April 2018 i.e. after a delay of 8 months. In the absence of any evidence to said effect and in absence of any other reasonable explanation by the appellant even in the grounds of appeal, there is no infirmity in the order under challenge – appeal dismissed – decided against appellant. – Excise Appeal No.E/53354/2018-EX [SM] – Final Order No. 50275 /2019 – Dated:- 11-2-2019 – HON BLE

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7; 38,25,664/- as was paid on goods exported during the month of December, 2016 to April 2017. The refund claims were allowed. The sanction of ₹ 37,46,518/- in cash is nowhere in dispute However, the sanction of balance amount of ₹ 79,146/- by way of credit in Cenvat Credit account has been objected to by the appellant against which the appeal was preferred before Commissioner (Appeals) and that the appeal has been dismissed as being filed beyond the period of 90 days. 3. Further perusal shows that the Order-in-Original was announced on 22.09.2017 and appeal has been filed with a delay of more than 5 months over and above, the period of 90 days. Commissioner (Appeals) in para 7 of the order under challenge has specifically observed that the original order was dispatched on the date of order itself to the appellant. There is no other evidence as could be produced by the appellant about receiving the said order on 2nd April 2018 i.e. after a delay of 8 months. In the absence

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te of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and t

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2019 (3) TMI 111 – CESTAT NEW DELHI – TMI – Condonation of delay in filing appeal – time limitation – relevant time for communication/service of order – appeal dismissed on the ground of limitation as the appeal was preferred beyond 7 years – entire case of the appellant rests on a ground that the change of address of the appellant was communicated by the appellant to the Department on 15.11.2010 by way of updating the same in Form ST-1. Despite that the Order-in-Original dated 27.01.2011 was been sent by the Department to the old address itself – Short payment of service tax.
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Held that:- There was no occasion with the appellant to be aware about the said Order-in Original. It is impressed upon that it is only after the recovery proceedings initiated that the Order-in-Original came to the notice of the appellant and the appeal was preferred before Commissioner (Appeals).
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It is apparent from grounds of appeal as well as from the application of appellant before Commissioner

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as never been returned to the Department – the Commissioner (Appeals) was statutorily bound to not to condone the delay beyond 90 days.
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There is opined no infirmity in the order under challenge. Delay of seven years is denied to be condoned – application dismissed. – Service Tax Appeal No.ST/53198/2018-ST [SM] – Final Order No. 50282/2019 – Dated:- 11-2-2019 – MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Himanshu Goel, C.A. Present for the Respondent: Mr. P.R. Gupta, D.R. ORDER PER: RACHNA GUPTA The appellant herein has preferred the impugned appeal against the order in Appeal No. 233 dated 25.06.2018 vide which the appeal of the appellant against the Order-in-Original dated 27.01.2011 was dismissed on the ground of limitation as the appeal was preferred beyond 7 years. 2. Factual matrix relevant for the impugned adjudication is that a show cause notice No.DL-II/ST/R-18/ST-3/07 dated 26.10.2007 was issued after a short payment of service tax amounting to &#

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the said acknowledgement the Order-in-Original, though it was post said 15.11.2010 but was still issued on the previous address due to which it never came to the notice of the appellant, till the appellant received a recovery letter sent to his changed address i.e. in Gurgaon, he was not aware of the impugned proceedings against him. The O-I-O was never received by him till 27.03.2018. This is impressed upon as the sole reason for not filing any appeal before Commissioner (Appeals). It is further mentioned that additional grounds were taken before Commissioner (Appeals) even an application praying for rectification of mistake in the said order was filed requesting to take into consideration the additional grounds, but the said application was also dismissed vide order No. 518 dated 19.09.2018. Finally, impressing upon that the delay is due to the aforesaid reason, which was beyond the control of the appellant, the same is accordingly, prayed to be condoned and the order under challeng

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has committed no error while dismissing the appeal on the ground of limitation. Appeal is accordingly, prayed to be dismissed. 6. After hearing both the parties and perusing the entire record, I observe and hold as follows:- 6.1 The entire case of the appellant rests on a ground that the change of address of the appellant was communicated by the appellant to the Department on 15.11.2010 by way of updating the same in Form ST-1. Despite that the Order-in-Original dated 27.01.2011 was been sent by the Department to the old address itself. Hence, there was no occasion with the appellant to be aware about the said Order-in Original. It is impressed upon that it is only after the recovery proceedings initiated that the Order-in-Original came to the notice of the appellant and the appeal was preferred before Commissioner (Appeals). 6.2 From these submissions and from the record, it is observed that the appellant preciously was placed at Presidential Business Part, C-9, Vasant Kunj, Delhi. Su

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by an assessee in form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated in writing by the assessee to the Jurisdictional Asstt. Commissioner or Dy. Commissioner of Central Excise, as the case may be, within a period of 30 days of such change. In view of this provision, even if, the sole argument of the appellant of the acknowledgment of Department in ST-3 return of the year 2010 is accepted, apparently and admittedly, same is beyond 3 years of the requisite change (address got changed in the year 2007 but ST-1 was filed in the year 2010). Vide the above rule period of only 30 days is prescribed for intimating the said change that too not merely by way of returns, but by a specific written intimation to the competent officer as mentioned in the rule. The appellant, apparently has failed to comply with the said statutory mandate. Though the appellant has relied upon some trad

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tled law that the cause of delay which by due care and attention, the party could have avoided cannot be considered as a sufficient cause. 7. From the facts of the present case, it is clear beyond doubts that the appellant has been highly negligent about the status of investigation based whereupon the impugned SCN was issued. Rather appellant has nowhere denied receiving the show cause notice. Even presuming that even SCN was not received by the appellant, still there is no reasonable explanation as to why the address which got changed in the year 2007 was not brought to the notice of department till the year 2010 that too only by way of ST-1 Return. The otherwise apparent fact is that the impugned order was dispatched to the ppellant through the valid mode, as provided in law, and the same has never been returned to the Department. It is appellant s own admission during arguments that the purchase of his previous premises, Mr. Anand had handed over the envelope containing O-I-O. In th

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the explanation offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. If that is so, the plea that because of lack of experience in business there was delay does not stand to be reason. I.T.C. s case (supra) was rendered taking note of the peculiar background facts of the case. In that case there was no law declared by this Court that even though the Statute prescribed a particular period of limitation, this Court can direct condonation. That would render a specific provision providing for limitation rather otiose. In any event, the causes shown for condonation have no acceptable value. In that view of the matter, the appeal deserves to be dismissed which we direct. There will

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GST – States – 03/ 2019 No. KGST.CR.01/17-i8 – Dated:- 11-2-2019 – Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (03/ 2019) No. KGST.CR.01/17-i8, Bengaluru, Dated: 11.02.2019 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the time limit for furnishing the re

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GST – Started By: – SANJAY JAIN – Dated:- 10-2-2019 Last Replied Date:- 12-2-2019 – Querry 1: As per the entry number 5 of the schedule III of the CGST Act, Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building is not a Supply. Hence if there is a sale of building after obtaining the completion certificate, it is not a supply. In case a builder has both types of sale transactions, i.e. sale of the building before obtaining the completion certificate and sale of buildings after obtaining the completion certificate, he is required to charge GST only sale of the building before obtaining a completion certificate. Since the items of schedule III are not supply hence not required to be reported in GSTR-1 and GS

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ooking now i.e before registration of property, whether the refund of service tax paid earlier can be claimed?/ Experts view are invited on above-mentioned queries. – Reply By KASTURI SETHI – The Reply = Reply to query No.1 No supply and Non-GST Supply are one and the same. These are to be reflected Serial no. 3.1 (e) in GSTR 3 B and also in serial no. 8 of GSTR-1 Agree to the extent that exempted and NIL/zero rated supplies are out of purview of Schedule-III – Reply By KASTURI SETHI – The Reply = Reply to query no.2 : Same reply as in reply to query no.1.Reply to query No.3 Refund will be admissible to the consumer after disclaimer certificate from the assessee. – Reply By SANJAY JAIN – The Reply = Dear Kasturiji, Thanks for your response,

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to query no 3 also. I have further query, whether the builder can also claim the refund of service tax after issuing a credit note to the customer?A service tax refund can be filed within one year. Whether the department can reject the refund since it has been filed after one year? – Reply By KASTURI SETHI – The Reply = Non-taxable supply is different from non-GST supply or non supply. Non-supply/non-GST supply is out of scope of GST whereas non-taxable supply is within scope of GST. ' Supply' falls within GST network but not taxable. Petrol and petroleum products are out of purview of GST. Hence non-GST supply. – Reply By KASTURI SETHI – The Reply = Dear Querist, .Pl. refer to your query dated 10.2.19 (Serial No.4). Yes refund can

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GST – Due date for furnishing of FORM GSTR – 7 for the month of January, 2019 extended till 28.02.2019 – TMI Updates – Highlights

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GST – Provisional attachment of property – invocation of provisions of section 83 of the CGST Act against the directors of the petitioner-company – in any case, at this stage, section 83 of the Act do

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GST – Coupled with the fact that the power of taxation earlier vested with the municipalities u/s 128(2)(vii) of the U.P. Municipalities Act, 1916 having been omitted by virtue of Section 173 of the U

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GST – Started By: – Rachna Gaur – Dated:- 9-2-2019 Last Replied Date:- 10-2-2019 – In case BG in the form of performance security is forfieted due to non performance of contract amounts to GST liability.And if liable then the vendor will claim the input , but this being such forfeiture of panel nature , how can GST input be given to such vendorPlz reply on such issue… – Reply By KASTURI SETHI – The Reply = 2018 (17) G.S.T.L. 451 (App. A.A.R. – GST) = 2018 (9) TMI 1185 – APPELLATE AUTHORITY FO

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GST – Started By: – Ritesh Mehta – Dated:- 8-2-2019 Last Replied Date:- 9-2-2019 – What would be the HSN/SAC for membership of a club/guest house?What would be the nature of tax (S+C or I – GST) if the booking office is in one state (Say Maharashtra) but the property is located at another state (Say Karnataka) and the customer is located in Maharashtra? – Reply By KASTURI SETHI – The Reply = Chapter/Heading (HSN) is 9995. Type of tax is CGST + SGST. Consumption of service is where club is locat

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GST – GST Revenue Collections and revised estimate for the Year 2018-2019 – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 8-2-2019 – GSTN will focus, amongst others, on the development of new return filing, further improving the user interface, and Business Intelligence and Analytics. Improvement in User Interface on the basis of feedback is a continuous process. Few important initiatives/improvements made for better User Experience are: (i) Questionnaire for filing GSTR-3B to avoid errors by taxpayers. (ii) Option to generate pre-populated Challan by the system to avoid depositing Cash in wrong Head by the taxpayers. (iii) Introduction of one click Nil return filing. (iv) Suggested utilisation of ITC informed to the taxpayer for discharging tax liability. (v) Contextual help for GST transactions like Registration, Retur

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Goods and Services Tax – GST – Dated:- 8-2-2019 – Considering present trend in the Monthly Collection of GST revenue, the changes in Revised Estimates vis-à-vis Budget Estimates for the FY 2018-19 are as under: Goods and Services Tax (GST) (in Rs. Crore) Budget 2018-2019 Revised 2018-2019 CGST 603900 503900 IGST 50000 50000 GST Compensation Cess 90000 90000 Total 743900 643900 It is further submitted that the Month-Wise Gross Collection of Central Goods and Services Tax (CGST), State Goo

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GST – Started By: – rajesh subramanian – Dated:- 8-2-2019 Last Replied Date:- 9-2-2019 – Dear sir,We are pvt Ltd, 100 % EOU , and hiring consultancy service FROM AN FOREIGN INDIVIDUAL who is having PANfor this transaction we need to pay GST under RCM?Please guide usRajesh.SETAPL – Ph : 9943413496 – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Whether the said foreign individual is in India or abroad? Whether he is an individual or business entity? If so whether they are having permanent est

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GST – Started By: – VIBHUKUMAR SANGAL – Dated:- 8-2-2019 Last Replied Date:- 11-2-2019 – We have given a Party for Business Promotion. This party has organised by a event organiser. In which, they organised food, musician, music & dance. They have given us Bill with GST. Can we take GST Input on the same Bill. – Reply By KASTURI SETHI – The Reply = Not allowed. It is an uphill task to prove that party was given in the course of business or furtherance of business (taxable). Under Section 155 of CGST Act, the burden of proof is cast upon the person to the effect that ITC was availed correctly. It will be a hard nut to crack. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = If it is for the furtherance of business credit can be availed

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GST – Levy of tax on construction activities – value of the land at one-third of the total amount charged – Constitutional validity of entry 5(b) of Schedule II to the GST Act, 2017 – Petition dismissed as premature. – TMI Updates – Highlights

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GST – Jurisdiction – power of respondent to seal the business premises – proper authorization – access to the business premises was not denied by the petitioner – Revenue directed to unseal the premises in question – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – AttnVivek Jalan – Dated:- 8-2-2019 Last Replied Date:- 12-2-2019 – On and from 1st February 2019, The Order for availing the set off of ITC has been changed and new Sections 49A & 49B under The CGST Act 2017 have been made effective. Let us analyse the impact of the same on Trade & Industry – The Amendment – 21. After section 49 of the principal Act, the following sections shall be inserted, namely:- Utilisation of input tax credit subject to certain conditions. 49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. Order of utilisation of input tax credit. 49B. Notwithstanding anything contained in this Chapter and subjec

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given the opportunity to the Govt. To make any amendments in this order of Utilization also in time to come. Hence we may see further amendments vide Rules in this hierarchy of utilization of ITC also. Possibly the constraint in 1b above that CGST of one state can t be adjusted against CGST of another state may be done away with the help of the GST Portal. Now, lets analyse the possible impact of the insertion of Section 49A of The CGST Act 2017 from 1st February 2019 – Rules of Set Off till The Month of January 2019 – Payment for First set off from Then set off from IGST IGST CGST and SGST CGST CGST IGST SGST SGST IGST Example 1 (When there is no liability of IGST but there is ITC of IGST) – ITC ITC Amount Liability 1st Adjustment 2nd Adjustment Balance to Pay in Cash Balance ITC IGST 100 CGST 100 150 ₹ 150-100 (CGST ) ₹ 100-50 (IGST ) SGST 100 150 ₹ 150-100 (SGST ) ₹ 100-50 (IGST ) Example 2 (When there is some liability of IGST as well as ITC of IGST) – I

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Cash Flows of some dealers might be stuck due to the above change. [Mr. Vivek Jalan is a Fellow Member of the Institute Of Chartered Accountants of India (ICAI) & a qualified LL.B. He is the member of The CII- Economic Affairs & Taxation Committee. He is the Co Chairman of The Indirect Tax Committee of The Bengal Chamber of Commerce and Industry. He is also a visiting faculty for Indirect Taxes in The Bengal Chamber of Commerce and Industry, Institute Of Chartered Accountants of India and Institute of Cost Accountants of India. He has 8 books on Taxation and has written more than 100 articles on varied Topics. He is regularly representing critical cases before the Hon ble Tribunal and also is advising in representations before The Hon ble High Courts in matters related to Taxation] – Reply By DURGADUTT DUBEY – The Reply = As per me in 2nd example instead of Balance ITC, ₹ 50 will appear in cash payment column – Reply By Rajender Handa – The Reply = In example 2 first adj

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GST – 08/2019 – Dated:- 8-2-2019 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 8/2019 – Central Tax New Delhi, the 8th February, 2019 G.S.R. 101 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the retur

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2019 (2) TMI 426 – ALLAHABAD HIGH COURT – TMI – Legislative competence to the imposition, collection and realization of the Advertisement Tax – Constitutional validity of Nagar Palika Parishad Hathras (Vigyapan Kar Ka Nirdharan Aur Wasuli Viniyaman) Upvidhi, 2015 – Uttar Pradesh Goods and Service Tax Act, 2017 – U.P. Municipalities Act, 1916 – Articles 14, 19, 21, 246, Seventh Schedule, List-II.
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Whether the bye-laws framed on 12.1.2017 by the respondents and published on 19.8.2017, were beyond the statutory power of the municipalities?
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Held that:- This Court has no hesitation in holding that after the omission of Entry-55 of the List-II of the Seventh Schedule to the Constitution of India having been omitted by the 101 Amendment Act, 2016 with effect from 16.9.2016, even the State Government did not have the legislative competence to levy or collect taxes on advertisement which was earlier available under Entry-55, this coupled with the fact that the power of taxation earl

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from the petitioner are liable to be refunded.
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Petition allowed.
– Writ Tax No. – 577 of 2018 Dated:- 8-2-2019 – Pankaj Mithal And Pankaj Bhatia JJ. For the Petitioner : C.K.Parekh,Vikas Rastogi For the Respondent : C.S.C.,Sahab Tiwari, Saurabh Tiwari ORDER (Delivered by Hon'ble Pankaj Bhatia,J.) Heard Sri C.K. Parekh, learned counsel for the petitioner, Sri Avinash Chandra Tripathi, learned Standing Counsel and Sri Sahab Tiwari, learned counsel appearing for Nagar Palika Parishad, Hathras, (respondent nos. 2, 3 and 4). The present writ petition has been filed seeking to declare the Nagar Palika Parishad Hathras (Vigyapan Kar Ka Nirdharan Aur Wasuli Viniyaman) Upvidhi, 2015 as ultra-vires of the provisions of Uttar Pradesh Goods and Service Tax Act, 2017; U.P. Municipalities Act, 1916 and Articles 14, 19, 21, 246, Seventh Schedule, List-II (State List – Entry-55 which has been amended and omitted by 101 Amendment w.e.f. 16.9.2016) and 265 of the Constitution of India. Thi

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was sought to be recovered from the petitioner. The petitioner therefore challenged the legislative competence to the imposition, collection and realization of the Advertisement Tax under the U.P. Municipalities Act, 1916 alleging that when there is no provision to impose such a tax there can be no power to frame any bye-laws in that regard. The issue relating to the power of the municipality to levy and collect Advertisement Tax has a chequered history. Prior to 2011, the municipalities in exercise of their powers under the U.P. Municipality Act 1916 sought to levy and recover Advertisement Tax, which was challenged before the High Court, Allahabad by means of Writ Petition No. 7848 of 2010 (M/B) Bharti Airtel Limited through its Authorised Signature vs. State of U.P. And others, the said petition came to be decided on 21.10.2010 wherein the Hon'ble Court held that the Nagar Palika Parishad and Nagar Panchayat have no authority to impose tax on the Hoardings/Sign Boards/Glow Signs

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eviable on such buildings as are situated within a distance, to be fixed by rules in this behalf for each municipality from the rearest sewer line; (iv) a conservancy tax for the collection, removal and disposal of excrementious and polluted matter from privies, urinals, cesspools; (2) In addition to the taxes specified in sub-section (1), the Municipality may, for the purposes of this Act and subject to the provisions thereof, impose any of the following taxes, namely :- (i) a tax on trades and callings carried on within the municipal limits and deriving special advantages from, or imposing special burdens on, the municipal services; (ii) a tax on trades, callings and vocations including all employments remunerated by salary or fees; (iii) a theatre tax which means a tax of amusements or entertainments; (iv) a tax on dogs kept within the Municipality; (v) a scavenging tax; (vi) a tax on deeds of transfer of immovable properties situated within the limits of the Municipality; (vii) a t

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by legislative competence in view of the Entry-55 of the State List-II of the Seventh Schedule to the Constitution of India. The U.P. Municipal Corporation Rules were framed under U.P. Municipal Corporation Act which provided for the procedure for levy and collection of the Advertisement Tax. The said rules came up for consideration before the Full Bench in the case of Anurag Bansal vs. State of U.P. And Others, which was decided on 24.4.2011 wherein the said rules were held to be ultra vires, the provision of the Act as same were made without following the procedure laid down under the Act. In a similar manner, bye-laws framed by the Nagar Nigam, Lucknow, Nagar Nigam, Allahabad and Nagar Nigam, Bareilly were challenged and were declared as illegal, void and inoperative vide judgement of this Court in the case of Pepsico India Holdings (Pvt.) Ltd. vs. State of U.P. And others, 2015 (1) ADJ 273, decided on 08.1.2015. The bye-laws framed by Kanpur Nagar Nigam were also challenged and de

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s been omitted with effect from 16.9.2016. In pursuance of the 101 Amendment U.P. Goods and Service Tax 2017 (Act No. 1 of 2017) came into operation with effect from 01.7.2017. Section 17 of the 101 Constitutional Amendment Act is quoted as under: 17. Amendment of Seventh Schedule – In the Seventh Schedule to the Constitution,- (a) in List I – Union List,- (i) for entry 84, the following entry shall be substituted, namely:- "84. Duties of excise on the following goods manufactured or produced in India, namely:- (a)petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as petrol); (d) natural gas; (e) aviation turbine fuel; and (f) tobacco and tobacco products."; (ii) entries 92 and 92C shall be omitted; (b) in List II-State List,- (i) entry 52 shall be omitted; (ii) for entry 54, the following entry shall be substituted, namely:- "54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation

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Sections 192, 193 shall be omitted. (ii) In the Uttar Pradesh Municipalities Act, 1916 clause (7) of sub-section (2) of Section 128 shall be omitted. (iii) In the Uttar Pradesh Taxation and Land revenue Laws Act, 1975, Chapter II shall be omitted. Admittedly, the bye-laws by virtue of which the municipalities intended to levy and collect tax on advertisement were framed on 12.1.2017, however, the same were published on 19.8.2017 i.e. after 01.07.2017 when the U.P. Goods and Service Tax Act, 2017 came into being and after the omission of Section 128(2) sub-section (vii) of the U.P. Municipalities Act. That being the case, the narrow ground to be considered by this Court is whether the bye-laws framed on 12.1.2017 by the respondents and published on 19.8.2017, were beyond the statutory power of the municipalities. Learned counsel for the Municipality tried to justify the levy on the ground that the bye-laws have been framed by virtue of directions issued by the Director on 30.5.2014 dir

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dvertisement Tax under the provisions of Nagar Palika Parishad, Hathras (Vigyapan Kar Ka Nirdharan Aur Wasuli Viniyaman) Upvidhi, 2015 is clearly without legislative or statutory competence and is ultra-vires under Article 265 of the Constitution of India, U.P. Municipalities Act, 1916 and U.P. Goods and Service Tax Act, 2017. This Court has no hesitation in holding that the said Nagar Palika Parishad, Hathras (Vigyapan Kar Ka Nirdharan Aur Wasuli Viniyaman) Upvidhi, 2015 is without any legislative or statutory competence and, thus, are hereby struck down. In view of the fact that the Court has held the levy and collection of Advertisement Tax as ultra-vires, the amounts so collected from the petitioner are liable to be refunded. Accordingly, the Nagar Palika Parishad, Hathras is directed to refund all the amounts that it may have collected from the petitioner under the said Nagar Palika Parishad Hathras (Vigyapan Kar Ka Nirdharan Aur Wasuli Viniyaman) Upvidhi, 2015 within a period of

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icipalities Act which enabled the municipality to impose tax on advertisement not being advertisement published in the news papers. The aforesaid provision of Sub-Section (2)(vii) of the Section 128 of the Municipalities Act was omitted vide Section 173 of the G.S.T. Act which was enforced w.e.f. 01.07.2017. It may be pertinent to note that not only the G.S.T. Act was implemented w.e.f. 01.07.2017 but even the provision of Section 173 thereof was enforced with effect from the said date. Thus, Section 128(2)(vii) of the Municipalities Act stood omitted w.e.f. 01.07.2017. In view of the aforesaid omission of Section 128(2)(vii) of the Municipalities Act by the G.S.T. Act, all municipalities in the State of U.P. were denuded of the power to impose tax on advertisement after 01.01.2017. Once the said power of imposing tax on advertisement itself was taken away, no bye10 laws in that regard could have been framed and promulgated. The aforesaid bye laws were formulated by the Nagar Palika Pa

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islature was invested with the power to make laws in respect of taxes on advertisement vide Entry 55 of List II to the 7th Schedule of the Constitution but the said Entry was deleted by the Constitution (101st Amendment) Act, 2016 w.e.f. 12.09.2016. The said Amending Act vide Section 17 amends 7th Schedule and provides for the omission of Entry 55 of List 2 of the said Schedule. Thus, deleting the power of the State to make laws in respect of taxes on advertisement. Accordingly, when the State was denuded of the power to make laws in respect of tax on advertisement obviously the municipalities also were divested of power to impose any tax on advertisement. In view of the aforesaid, the impugned bye-laws are also ultra vires to Article 265 and List II of 7th Schedule of Constitution of India. In short, the Nagar Palika Parishad had no legislative competence on 19.08.2017 to promulgate the aforesaid byelaws in view of omission of Section 128(2)(vii) of the Municipalities Act by virtue of

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2019 (2) TMI 427 – BOMBAY HIGH COURT – TMI – IT-grievance redressal mechanism – Circular No.39/13/2018-GST dated 03.04.2018 issued by CBIC – Held that:- The respondent Nos. 1, 2 and 7 will ensure that the Commissioner, second respondent, meets the petitioner or its representatives on Monday i.e. 11th February, 2018 at 11.30 a.m. and will ensure that the petitioner’s grievances are redressed – matter posted for “Passing Orders” on 14th February, 2018. – WRIT PETITION NO.713 OF 2019 WITH WRIT PETITION NO.716 OF 2019 Dated:- 8-2-2019 – S.C. DHARMADHIKARI & M.S. KARNIK, JJ. Mr. Chandrakant B. Thakar for the Petitioner. Mr. Pradeep S. Jetly a/w Mr. Jitendra B. Mishra for respondent Nos.3 to 6. Ms. S.D. Vyas, B Panel Counsel for State- Resp

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erroe during submission of the form-reg. I am directed to refer your letter dated 19.10.2018 on the above subject and to inform that a IT-grievance redressal mechanism is set up in terms of a Circular No.39/13/2018-GST dated 03.04.2018 issued by CBIC. Accordingly, you may file your IT related grievance through field officer or nodal officer of your jurisdiction, for consideration of your grievance by IT-Grievance Redressal Committee. Hence your letter dated 19.10.2018 is returned herewith, in original. (Arjun Kumar Meena) Deputy Commissioner to GST Council Encl : As above. 3. Then, Mr. Jetly says that this is possibly not a grievance against the Central machinery, but the State GST Officials. 4. In that regard, we find that respondent No.2

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2019 (2) TMI 741 – GUJARAT HIGH COURT – TMI – Validity of provisional attachment – section 83 of the Central Goods and Services Tax Act, 2017 – various hardships were caused to the petitioner – Held that:- Section 83 of the CGST Act provides for provisional attachment to protect revenue in certain cases and inter-alia, provides that where during the pendency of any proceeding under section 67, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing, attach provisionally any property, including bank account belonging to the taxable person in such manner as may be prescribed. Thus, the object of the provision is to protect the interest of the Government revenue.
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In the facts of the present case, attachment of the bank accounts of the petitioner has resulted into various hardships to the petitioner which would adversely affect its business and which may result in loss of rev

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d to the controversy involved in the present petition, which lies in a very narrow compass, with the consent of the learned advocates for the respective parties, the same was taken up for hearing. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order of provisional attachment dated 15.5.2018 passed by the respondent No.2 in exercise of powers under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) whereby the bank account of the petitioner bearing No.200020110000901 maintained with the Bank of India, Ahmedabad Main, Bhadra has been ordered to be attached. It is the case of the petitioner that pursuant to the said order, not only the above bank account has been attached but eight bank accounts maintained by the petitioner with different banks as enlisted at Annexure-C to the petition have been attached. 4. Mr. Zubin Bharda, learned advocate for the petitioner has submitted that the p

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ner has, therefore, requested the respondents to permit the petitioner to pay the central excise dues in installments; however, there is no response thereto. It was submitted that as the respondents have attached the bank accounts maintained by the petitioner, the petitioner is not able to deposit the employees' provident fund as required to be deposited with the office of Employees Provident Fund Organisation in respect of which a show cause notice has been issued to the petitioner. It is further pointed out that the Bank of India has also issued a notice dated 2.1.2019 calling upon the petitioner to make interest payment which is overdue, failing which its account shall by classified as Non Performing Asset. It was submitted that on account of the attachment over the bank accounts, the petitioner is unable to run its day-to-day affairs smoothly, which is adversely affecting its business. It was urged that the petitioner is not denying its liability to pay the central excise dues

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er had vide letter dated 29.5.2018 committed to pay ₹ 25,00,000/- every month towards the central excise liability; however despite giving assurance, the petitioner had failed to do so and, therefore, the attachment over the bank accounts of the petitioner could not be lifted. It was, accordingly, urged that the respondent having exercised powers under section 83 of the CGST Act in accordance with law, there is no warrant for intervention by this court. 6. Section 83 of the CGST Act provides for provisional attachment to protect revenue in certain cases and inter-alia, provides that where during the pendency of any proceeding under section 67, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing, attach provisionally any property, including bank account belonging to the taxable person in such manner as may be prescribed. Thus, the object of the provision is to protect th

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bove, the petition partly succeeds and is, accordingly, allowed to the following extent: The respondents are directed to forthwith release the attachment over the following bank accounts of the petitioner:- Sr. No. Bank Branch Account No. Type 1 Bank of India Main Branch, Bhadra, Ahmedabad 200030100170219 Cash Credit 2. Bank of India Main Branch, Bhadra, Ahmedabad 200020110000901 Current 3. Bank of Baroda Vatva I.E. 15960200000442 Current 4. HDFC Bank Ltd. Vatva i.e. 50200005903692 Current 5. ICICI Bank Ltd. Vatva i.e. 231205500050 Current 6. ICICI Bank Ltd. Vatva i.e. 231205500050 Current 6. AXIS Bank Ltd. Vastral BR. 914020036149120 Current 7. State Bank of India Ex. Highway Jn. Br. 34752992814 Current 8. Kotak Bank Ghantakarna Market 500011048318 Current The petitioner shall furnish a bank guarantee for a sum of ₹ 55,00,000/- to the second respondent within a period of one month from today. The petitioner shall also file an undertaking before this court within a period of one

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