Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 7-8-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is more than thirteen 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 is however, making regular changes to fix the anomalies and hardships faced by taxpayers. 29 meetings of GST Council have been held till 4th August, 2018. Taxpayers have already challenged various provisions of GST laws and rules framed thereunder with about 200 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. Recently, CBIC has issued directions to be officers to defend the writs. Further, we have now rulings from Authority for Advance Rul
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hey would be absolved of the liability; otherwise, they would definitely be required to satisfy tax and penalty as available under section 129. In Gati Kintetsu Express (P.) Ltd. v. Commissioner,Commercial Tax of MP 2018 (7) TMI 1097 – MADHYA PRADESH, HIGH COURT , where the assessee was a Private Limited company engaged in the business of multi model transportation of shipments, supply chain management and other allied services such as door to door pick-up and delivery of the shipments etc. and was transporting goods from Pune to Noida via different places but had not filed Part-B of national e-way bill giving all details including vehicle number before goods were loaded in vehicle, it was held that since the distance to be travelled was not short but more than 1200-1300 kilometers it was mandatory for petitioner to file said Part-B, Authority had rightly imposed huge penalty of ₹ 19,52,264 under section 122 computed on basis of value of loaded goods of ₹ 1,12,61,419 reject
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the goods (stock transfer) of the assessee under transport from Chennai to Dehradun as well as the vehicle on the plea that the good were not accompanied with the Transit Declaration Form [TDF]. He also imposed the penalty upon the assessee. The petitioner filed writ to get the release of goods. It was observed that the goods have been detained, seized and penalty has been imposed merely because of TDF was absent and the Proper Officer was himself not satisfied as to the intention to evade tax being present in the facts of the case. There was nothing to dispute the claim made by the assessee that it was effecting the stock transfer of goods from Chennai to Dehradun and therefore, the goods were only passing through the State of V.P. There was no allegation or intention on the part of the assessee to unload the goods with the State of V.P. It was therefore, held that since there was no allegation on intention on the part of assessee to unload goods within the State of UP, seizure order
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