GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VI)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 25-1-2018
Goods and Services Tax (GST), introduced from July 1, 2017 is over six months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. We expect some legislative changes in the forthcoming Union Budget -2018, based on GST Council recommendations.
Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 75 writs being filed
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o evade tax and the only allegation made in the seizure order was to the effect that the Transit Declaration Form (TDF) was absent and that the goods have been mis-described. Also, there was no allegation whatsoever as to the intention of the petitioner to evade tax. In such circumstances, it was held that in absence of any allegation or evasion of tax being made against the petitioner at the stage of detention and seizure and even at the stage of issuance of notice of penalty, it was difficult to sustain the penalty.
* In M/s M.K. Enterprises through its Prop. Mukesh Kumar v. State of U.P. & 3 Others (2017) 12 TMI 342 (Allahabad), where the assessee was not given any opportunity to show cause or give reply to the allegation on which good
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