Author: admin_gst

Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) arrests two businessmenin a case of fraudulent issuance of Input Tax Credit (ITC) invoices without actual supply of goods, involving evasion of approximately 79.21 crore on the taxable value of concocted supplies of 450 crore
GST
Dated:- 20-9-2018

Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) have arrested two businessmen, namely, Sh. Vikas Goel, Director of M/s Mica Industries Ltd, Delhi and Bhiwadi & M/s. Satellite Cables Pvt Ltd., Bhiwadi and Sh. Raju Singh Proprietor of M/s Galaxy Metal Products on 14.09.2018 in a case of fraudulent issuance of Input Tax Credit invoices without actual supply of goods, involving evasion of

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ake invoices. They are involved in issuing fake bills/invoices to each other in a Circular manner without any concomitant movement of goods or payments for such transactions thereby wrongful availing and utilizing fake ITC. On verification of corroborated documentary evidences and statements of various persons it was established that there was no movement of goods against the invoices raised. Both the Directors of companies and both the proprietor of firms have admitted that all payments for the transactions were made by third party adjustments and which were done at the end of the year. There was no actual payment invoice wise.
Further investigations are underway and the quantum of evasion is likely to go up. Officers are not ruling out t

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Guidance Issued for Processing IGST Refund Claims Stuck Due to Transmission Issues from GSTN to DG Systems.
Circulars
Customs
Sanction of pending IGST refund claims where the records have not

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Non GST Supply
Query (Issue) Started By: – Archna Gupta Dated:- 20-9-2018 Last Reply Date:- 21-9-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir/ Madam
Please clarify that is there any difference between Non-Taxable supply and Non-GST supply with examples.
Regards
Archna Gupta
Reply By SHIVKUMAR SHARMA:
The Reply:
1.Supply of Goods & Services That have Nil GST is Called Non taxable Supply.
Example: Grains ,Salt,Jaggery Etc.
2.Goods & Services that does not come under the purview of GST while other taxes may be applicable
called Non GST Supply.
Example : Petrol,Diesel,Alcohol Etc.
Reply By Archna Gupta:
The Reply:
Dear Mr. Sharma
In the definition of exempt supply the terms Nil rated and non taxable supp

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k on internet and ass you know internet is everything for the business. buy indian facebook likes
Reply By Nitika Aggarwal:
The Reply:
Dear Mam,
As per section 2(78) of CGST Act, 2017 non taxable supply means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act. Meaning thereby, such supply of goods or services are first taxable but due to exemption notifications issued on timely basis, they are not exigible to tax.
Like supply of cereal grains are not leviable to tax because they are covered under the exemption notification no. 02/2017-CT(rate) dated 28.06.2018.
Non GST Supplies are those supplies on which the act itself not applicable. They are kept outs

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TDS under GST on Import Transactions
Query (Issue) Started By: – Ashok Swain Dated:- 20-9-2018 Last Reply Date:- 21-9-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Kindly clarify whether TDS under GST has to be deducted from the payments made to foreign supplier on a/c of import of goods. The location of foreign supplier is outside India but the place of supply is within India. But as per Section 51 of CGST Act, no deduction shall be made if the location of the supplier and the place of supply is in a State which is different from the State of registration of the recipient. Also, the foreign supplier will not have any GSTIN and hence there is no scope for him to get the refund through elcetronic cash ledger

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lkar:
The Reply:
As per section 17(3) of the CGST Act
(3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
Thus in respect of the supplier every supplies attracting RCM is exempt supplies.
As the recipient of the supplies couldn't deduct tax on exempt supplies..
There is no question on deducting Tax on Import or supplies on which the tax is paid on RCM basis
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
You are not required to recover tax under GST.
Reply By Ashok Swain:
The Reply:

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GST Applies to Liquidated Damages for Project Delays; Considered Independent Supplies Under Contractual Tolerance.
Case-Laws
GST
Levy of GST – liquidated damages for delay in erection, testing and commissioning – independent supply or not? – The appellant could have opted for harsh measures like termination of contract but instead it chooses to tolerate the delay in return of payment of money – Levy of GST confirmed.
TMI Updates – Highlights, quick notes, marquee, annotation, news,

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Solar Power EPC Contracts: Classified as Composite Supply and Works Contract under CGST Act Sections 2(30) & 2(119.
Case-Laws
GST
Rate of tax – supply and setting up of ‘solar power generating system’ – Supply of the said turnkey EPC contract is a ‘composite supply’ u/s.2(30) of the CGST Act, 2017. The said composite supply falls within the definition of works contract u/s.2(119) of the CGST Act, 2017.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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IMPORT OF MEIS LICENSE UNDER GST
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 20-9-2018 Last Reply Date:- 21-9-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We

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GST B2B AMENDMENT
Query (Issue) Started By: – sachin poojary Dated:- 20-9-2018 Last Reply Date:- 22-9-2018 Goods and Services Tax – GST
Got 4 Replies
GST
WHAT IS THE TIME PERIOD REQUIRED TO UPDATE IN CUSTOMERS GSTR2 WHEN AMENDMENT DONE IN GSTR1 B2B INVOICES
Reply By Yash Jain:
The Reply:
Hi,
It's auto populated and is done immediately.
Rgds
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Yash
Reply By sachin poojary:
The Reply:
I have done co

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Late Fee on GSTR-3B
Query (Issue) Started By: – ROHIT GOEL Dated:- 20-9-2018 Last Reply Date:- 21-9-2018 Goods and Services Tax – GST
Got 1 Reply
GST
One of our client is having registration on amazon for sale of goods for which he has taken registration in GST. However sale during last year was NIL as such he has not filed GST returns i.e. GSTR-3B and GSTR-1 and now he wants to surrender registration.
At the time of surrender portal is showing error of GSTR-3B and at the time of f

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Personal Inward Remittance
Query (Issue) Started By: – Muralidharan Arumbakkam Dated:- 20-9-2018 Last Reply Date:- 27-10-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir
My son has sent for my maintenance from US in US$ to be credited to his NRE account for my maintenance. It is not a business receipt at all. I used to draw for my personal expenses only. I had not asked for any FIRC also. In the circumstances, whether he should pay CGST and SGST in respect of the remitt

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PART I: GST AUDIT REPORT COMMENTARY
By: – Vivek Jalan
Goods and Services Tax – GST
Dated:- 20-9-2018

Part I: Commentary on Features of Audit Report under GST – Form 9C
Form GSTR – 9C has been divided into 2 parts:
Part – A: Reconciliation statement;
Part – B: Certification by auditor;
We hereby analyse Pt II as under –
Part A : Pt II : Reconciliation of turnover declared in audited annual financial statement with turnover declared in annual return (GSTR – 9)
5A: Entities having multiple GSTIN's will have to derive their GSTIN wise turnover which has been reported in the financial statements for its reconciliation with the annual return. For Eg: an entity having Registrations in West Bengal (WB), Haryana (HY), Maharashtra(MH) and Karnataka(KT) and it is preparing the report for MH, then it has to deduct the turnovers of other states to arrive ah MH's turnover. It is specifically mentioned that reference to audited Annual Financial Statement includes reference to

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en GST has been paid on such advances and in Accounts it has not been taken in turnover; the same needs to be disclosed here.
5D: Details of supplies falling under Schedule I of the CGST Act, 2017 on which tax has been paid but not included in turnover reported in annual audited financial statements. For example, inter-branch transfers of goods, Principle to Agent Supply, Free Issues taxable under GST, etc. It is important to note that incase any transaction has been skipped but it is liable to tax, it also needs to be reported here.
5E: Identification of invoices issued in the relevant financial year for which credit notes have been issued in the subsequent financial year. The same is also required to be collated for table no. 11 of annual return (GSTR 9). For Eg: It is to be noted that only those Credit Notes which result in a difference between books and Annual return needs to be disclosed here.
5F: Trade discounts which are accounted for in the audited Annual Financial Statement

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eported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. Eg: incase of Forex dealers, Race Courses, sellers of Lottery tickets, etc where special valuation methods are adopted.
5N: Any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. The difference due to Forex fluctuations do not effect GST turnover as under Rule 34 GST is paid at specific Forex rates.
5O: Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. Eg: On sale of Capital Goods, only profit/loss is recognized in Financial Statements, although under GST, Tax is paid on full amount.
The final turnover derived post addition / deletion of above details should match with the turnover di

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TAX DEDUCTED AT SOURCE UNDER ‘GST’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 20-9-2018

Date of effect
The provisions of GST came into effect from 01.07.2017. Section 3 of the Central Goods and Services Tax Act, 2017 ('Act' for short) provides that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Vide Notification No. 33/2017-Central Tax, dated 15.09.2017, the Central Government appointed 18.09.2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:-
* an authority or a board or any other body, –
*

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Act provides that the following are to deduct tax at source-
* a department or establishment of the Central Government or State Government; or
* local authority; or
* Governmental agencies; or
* persons asnotified by the Government vide Notification No. 50/2018-Central Tax, dated 13.09.2018-
* an authority or a board or any other body –
* set up by an Act of Parliament or a State Legislature; or
* established by any Government,
with 51% or more participation by way of equity or control, to carry out any function;
* Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860
* Public sector undertakings.
to deduct tax from the payment made or credited to the suppliers of taxable goods or services or both. No deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory

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ion in Form GST REG-07, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in Form GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. If the particulars furnished is correct the proper officer will cause amendment of registration certificate
Where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in Form GST REG-14, serve a notice in Form GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted shall not be rejected. The registered person shall fur

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ed that a person to whom a certificate of registration in Form GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 the said officer may cancel the registration and such cancellation shall be communicated to the said person electronically in Form GST REG-08. The proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
Rate of tax
The rate of tax to be deducted by the persons concerned is 1% from the payment made or credited to the suppliers of taxable goods or services or both.
Threshold limit
The tax is to be deducted only if the value of supply under a contract exceeds ₹ 2.50 lakhs. The value of supply shall be taken as the amount excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice.
Due date for payment of tax deducted
The amount deducted as tax under section 51 shall be paid to the Government by the deductor within 10 days after the end

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deducted, amount paid to the Government and such other particulars in Form GSTR – 7A, which is reproduced as follows-
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
1. TDS Certificate No. –
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
5. (a) Legal name of the deductee –
(b) Trade name, if any –
6. Tax period in which tax deducted and accounted for in GSTR-7 –
7. Details of supplies Amount of tax deducted –
Value on which tax deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central Tax
State /UT Tax
1
2
3
4
Signature
Name
Designation
Office –
The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished.
Late fee
If any deductor fails to furnish to the deductee the certificate, after deducting the tax at source, within five days of crediting the amount so deducted to the Governm

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Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
52/2018 Dated:- 20-9-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 52/2018 – Central Tax
New Delhi, the 20th September, 2018
G.S.R. 900 (E).- In exercise of the powers conferred by sub-section (1) of section 52 of th

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Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
02/2018 Dated:- 20-9-2018 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2018 – Integrated Tax
New Delhi, the 20th September, 2018
G.S.R. 901 (E).- In exercise of the powers conferred by the second proviso to section

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Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017
23/2018 Dated:- 20-9-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 23/2018- Central Tax (Rate)
New Delhi, the 20th September, 2018
G.S.R. 906 (E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Go

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Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
24/2018 Dated:- 20-9-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 24/2018-Integrated Tax (Rate)
New Delhi, the 20th September, 2018
G.S.R. 907 (E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification

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Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.
23/2018 Dated:- 20-9-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 23/2018-Union Territory Tax (Rate)
New Delhi, the 20th September, 2018
G.S.R. 908 (E).- In exercise of the powers conferred by sub-section (3) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicabi

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INDUSIND MEDIA COMMUNICATIONS LTD Versus UNION OF INDIA
GST
2018 (9) TMI 1330 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 20-9-2018
R/SPECIAL CIVIL APPLICATION NO. 14428 of 2018
GST
MR AKIL KURESHI AND B N KARIA, JJ.
For The Petitioner : Mr.Parth Contractor (7150)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioners have raised multiple grievances with respect to the implementation of GST. The main grievance of the petitioners is that th

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M/s INDUS PROJECTS LIMITED Versus UNION OF INDIA
GST
2018 (9) TMI 1331 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. J217 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 20-9-2018
R/SPECIAL CIVIL APPLICATION NO. 14638 of 2018
GST
MR AKIL KURESHI AND MR B.N. KARIA, JJ.
For The Petitioner : MR ZUBIN F BHARDA (159)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioner has to pay GST dues of Rs. 3.85 crores (rounded off), for which, due to its financial difficulties,

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Rate of TCS to be collected by every Electronic Commerce Operator U/s 52(1) of RGST Act, 2017.
F.12(56)FD/Tax/2017-Pt-II-117 Dated:- 20-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 20, 2018
In exercise of the powers conferred by sub-section (1) of section 52 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recom

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THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 OF 2017) – DATE ON WHICH TCS PROVISION OF SECTION 51 WILL COME INTO FORCE.
G.O.Ms.No. 476 Dated:- 20-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No. 476, Revenue (Commercial Taxes-II) 20th September, 2018.]
NOTIFICATION
In exercise of the powers conferred by sub – section (3) of Section 1 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) and in supersession of the notification in GO.Ms.No.458, Revenue (CT-II) Department Dated : 16th October, 2017, except as respects things done or omitted to be done before such supersession, the Government hereby app

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Seeks to insert explanation in an entry in Notification No. 12/2017 – State Tax (Rate) by exercising powers conferred under section 11(3) of MGST Act, 2017.
23/2018-State Tax (Rate) Dated:- 20-9-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 20th September 2018
NOTIFICATION
Notification No. 23/2018-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST. 1018/C. R. 95/ Taxation-1.- In exercise of the powers conferred by sub-section (3) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Counc

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Services exempt from state tax – Insertion of Explanation against serial number 41 – Notification – Issued.
G.O. Ms. No. 124 Dated:- 20-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 124
Dated: 20.09.2018
Purattasi – 4
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 11 of the Tamil Nad

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rate of tax collection at source (TDS) – Notification – Issued.
G.O. Ms. No. 125 Dated:- 20-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 125
Dated: 20.09.2018
Purattasi – 4
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 52 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Na

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K.R. Foods Ltd. Thru Its Director Versus U.O.I. Thru Secy. Min. Of Finance (Revenue Dept.) And 6 Others
GST
2018 (9) TMI 1642 – ALLAHABAD HIGH COURT – [2018] 59 G S.T.R. 82 (All), 2019 (28) G. S. T. L. 217 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 20-9-2018
MISC. BENCH No. – 27146 of 2018
GST
Hon'ble Devendra Kumar Upadhyaya And Hon'ble Rang Nath Pandey, JJ.
For the Petitioner : Madhav Chaturvedi
For the Respondent : C.S.C.,A.S.G.,Dipak Seth
ORDER
Heard Shri Jaideep Narain Mathur, learned Senior Advocate, assisted by Shri Madhav Chaturvedi, learned counsel for the petitioner, Dr. Deepti Tripathi, learned counsel representing the respondent nos.1 & 2, Shri Dipak Seth, learned counsel representing the respondent nos.3 & 4 and learned Standing Counsel representing the respondent nos.5, 6 and 7.
Under challenge in this petition is an order dated 09.05.2018 passed by the Additional Commissioner (Law), Commercial Tax, Headquarters, Lucknow, whereby

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ive years, however, the said Rehabilitation Scheme sanctioned on 07.08.2012 by the BIFR was modified vide another order of the BIFR passed on 24.09.2013, according to which the deferment for payment of Value Added Tax was made defective for a period of five years w.e.f. 24.09.2013. Thus, as a result of modified Rehabilitation Scheme sanctioned by the BIFR in respect of the petitioner-unit, the benefit of deferment of paying the Value Added Tax dues was available to the petitioner w.e.f. 24.09.2013 till 23.09.2018 which meant that the dues pertaining to the year 2013-14 were payable in the year 2018-19 and henceforth. In terms of the modified Rehabilitation Scheme sanctioned by BIFR on 24.09.2013, the State Government passed an order on 10.02.2014, which has been annexed as annexure-3 to the writ petition, providing therein the deferment of payment of Value Added Tax dues against the petitioner-unit from 24.09.2013 till 23.09.2018. The order dated 10.02.2014 provides for the said deferm

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s of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not?
(a) revive anything not in force or existing at the time of such amendment or repeal; or
(b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded o

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repealed;
(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
(3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal.”
Sub section 2(c) of Section 174 of U.P. Goods and Services Tax Act saves the rights, privileges, obligations or liability acquired, accrued or incurred under the amended Acts or under the repealed Acts or orders under such repealed or amended Acts. The order dated 10.02.2014 was issued under section 71 of U.P. Value Added Tax Act which as on today stands repealed on enforcement of U.P

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ded Tax Act, w.e.f. 01.07.2017, U.P. Goods and Services Tax Act has come into force which does not contain any provision for deferment. What is, thus, noticeable here is that the authority concerned while passing the said order dated 09.05.2018 has clearly ignored the provisions of section 174(2)(c) of U.P. Goods and Services Tax Act.
In the aforesaid view of the matter, we allow the writ petition.
Accordingly, the impugned order dated 09.05.2018, as is contained in annexure-1 to the writ petition, is hereby quashed. The State Government is directed to take a decision afresh. The decision by State Government under this order shall be taken, expeditiously, say within a period of six weeks from the date of production of certified copy of this order.
We further provide that till fresh decision in the matter is taken by the State Government under this order, the recoveries against the petitioner for the Value Added Tax dues shall not be made.
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